Features of planning are:
(i) Planning is pervasive: The very first function of every organisation is planning as it is required at all levels of management as well as in all departments of the organisation.
(ii) Planning involves decision-making: In planning we choose the best alternative among various alternative courses of action. It involve examination and evaluation of each alternative and choosing the most appropriate one.
(iii) Planning is a mental exercise: Planning requires application of mind and sound judgement. It is an intellectual activity of thinking rather than doing work because planning determines the actions to be taken.