Planning requires logical and systematic thinking rather than guesswork or wishful thinking. Identify the related features of planning.
(a) Planning focuses on achieving objectives.
(b) Planning is a mental exercise.
(c) Planning establishes standards for controlling.
(d) Planning is futuristic.
Answer (b) Planning is a mental exercise.
Explanation: Planning is a mental exercise as it includes deciding and thinking ahead of time about what can anyone do when it is to be done and how it is to be finished. In planning, managers settle on choices about the objectives and goals of the association and the activities through which the objectives and goals are to be accomplished.