☼ Based on past data and its evaluations
☼ Flexible
☼ Telling the limitations of planning in made plan
☼ Updated according to time
☼ Plans after evaluation of alternative course of action
☼ Concentrate on work
☼ Including all components like objectives , policies , procedure , rules , method , programme , project and budget in planning
☼ Feed back of employees
☼ Apply of Time principle
☼ Short term plans should assist long term plans
☼ It should be simple
☼ It should be realistic
☼ It should be complete
☼ It should be helpful for achieving the objectives .
☼ It should be helpful increase the efficiency
