11

ACCOUNTANCY, BUSINESS & MANAGEMENT

ORGANIZATION AND MANAGEMENT
QUARTER 1
WEEK 5

CapSLET
Capsulized Self - Learning
Empowerment Toolkit

Schools Division Office of Zamboanga City

Region IX, Zamboanga Peninsula
Zamboanga City
 CapSLET
Capsulized Self - Learning Empowerment Toolkit

Organization and
SUBJECT &
Management/ABM QUARTER 1 WEEK 5 DAY _________
GRADE LEVEL
11
TOPIC The importance of planning concepts in business success
LEARNING
COMPETENCIES Discuss the nature and levels of planning types of plans (ABM-AOM11-la-b-3)
REMINDER: Do not write anything on this material. Write your answers on the Learner’s Activity
and Assessment Sheets provided separately.

UNDERSTAND
Topic Title: Planning concepts in business success

(Body)
Planning in this chapter, you will begin to study planning, the first management function, which sets
an organization’s agenda. Establishing plans based on set goals will provide direction to the
organization’s activities and, reduce uncertainties and wastage. N extremely complex process
since it requires a systematic method for recognizing and analyzing the elements of the
organization’s external environment and matching them with the firm’s internal environment’s
factors and capabilities. Since plan are done in an environment of uncertainty, you will also begin
to understand how assumptions are formulated base on forecasts of expected future situations.
Planning is the first function and very essential component of management.
The following present the importance of planning:
• Planning provides direction to all organization’s human resources both managers as well
employees. If they know what their firm or their work unit is trying to achieve and what
activities they should engage in to be able to contribute to the achievement of the firm’s set
vision, mission, goals, and objectives, they would coordinate their actions and collaborate
well with one another.
• Planning is important because it reduces uncertainty; it compels managers to consider future
events that may affect their company. Anticipating changes and their impact will help
mangers and other workers to react to such changes appropriately.
• Minimizing of waste will result there is proper coordination of activities due to planning;
negative practices, ineffectiveness, and inefficiencies could be easily detected and can be
corrected or eliminated.
• Establishing goals and standards during planning may be used for controlling, another
necessary managerial function. Without planning, goal and standards will be absent and
controlling will not be possible.

Relationship of Planning to individual and Organizational Performance

Is there a clear relationship between planning and performance? Although numerous researchers
have shown a generally positive relationship between planning and performance, it would not be
advisable, however, to judge that organizations or individuals who formally plan have better
performance compared to those who do not plan.
There are other environmental factors that also affect individual or organizational performance,
thus, result in reducing the impact of planning to performance. It is safer to say that the relationship
between planning and performance is mainly due to association of systematic planning with the
excellent financial status of the organization higher return of investments, higher income, and profit
that could be traced to the excellent performance of its human resources.
Finally, the planning performance relationship could also be associated with the time spent in
preparing and executing a formal organizational or individual plan. A well-thought-out plan requires
1|P age
a longer period of preparation; its execution or application must also be done for a certain period of
time -months or year-before it begins to affect performance.

Difference between Goals and Plans

Goals are the target or desired ends that management wants to reach, while plans are the actions
or means that administrators/managers intend to use to achieve organizational goals. In short,
goals serve as the foundation of planning. Goals precede plans because knowing the desired
targets is a must before establishing plans for reaching them.

Types of Plans
Organizational plans can be generally described in terms of comprehensiveness, length of time
covered or time frame, specificity, and frequency of use.
• Comprehensiveness refers to the completeness of planning coverage; for example: It may
start from plans that cover entire organization, called Strategic Plans, up to operational
plans that apply to a particular operational area only. The comprehensive plan is, the better,
as these could completely guide both the employer and employee toward the fast
achievement of company goals.
A plan may be long term, or covering more than three years, or short-term, covering one
year or less. Top-level management usually set the long-range plans, while lower level
management focuses on short-term goals.
• Specificity refers very detailed, clearly defined plans wherein objectives are clearly stated
and could be easily understood. Simple language must be used in order to facilitate
understanding to the plan.
• Frequency of use refers to the number of times or instances a plan may be used. For
example, strategical plans have single use, while operational plans are usually standing or
are used frequently or for several times. Referring to set plans is often necessary to ensure
that all plans are carried out, thus, hastening the achievement of the organization’s goals.
Managers meet many planning challenges as they go about their tasks and direct their
company’s affairs. In some organizations. The planning environment is steady, but on the
others, it is dynamic, so, different types of plans are made to meet organizational needs.

Different types of planning include the following:

• Strategic plans - plans that establish the organization’s over all goals and apply to the entire
firm; they broad in scope and are the responsibility of the CEO, president, and general
manager of the company.
• Operational plans - plan that apply to a particular unit are only; their scope is narrow;
achievement of company goals may not be achieved if operational plans are not clear.
• Long-term plans - plans that go beyond three; everyone must understand the organization’s
long-term plans to avoid confusion that may divert the organization members’ attention.
• Short-term plans - plans that cover one year or less; such plans must lead toward the
attainment of long-term goal and are the responsibility of the unit/department heads.
• Directional plans - plans that are flexible or give general guidelines only; although flexible
and general, these plans must still be related to the strategic plans.
• Specific plans - plans that is clearly stated and which have no room for interpretation;
language must be understandable.
• Single-use-plans - plans used or stated once only as this applies to the entire organization;
refer to the operational plans of the firm.
• Standing plans - plans that are ongoing; provide guidance for different activities done
repeatedly; refer to the identified activities of operational plans.

Steps in Planning
Planning is process and, as such, involves steps-from carrying out its purpose, setting of
goals/objectives, and determining what should be done to accomplish them. Schermerhorn (2008)
give five steps in planning process:

1. Define your goals/objectives by identifying desired outcomes/results in very specific ways.

2|P age
2. Determine where you stand in relation to set goals/objectives; know your strength and
weaknesses.

3. Develop premises regarding future conditions; anticipate future events generate alternative
“scenario” for what may happen; identify for each scenario things that may help or hinder progress
toward your goals/objectives;

4. Implement the plan and evaluate results; take corrective action and revise plans needed.

Planning at different Levels in the Firm

Bateman and Snell (2008(stated that an effective strategy provides a basis for answering five
broad questions about how organizations will meet its goals/objectives:
1. Where will we be active?
2. How will we get there?
3. How will we win in the marketplace?
4. How fast will we move and in what sequence will we make changes?
5. How will we obtain financial returns?

Different levels in the firm are all engaged in planning; however, all the resulting plans must be
related to one another and directed toward the same goals. Planning at different levels of
management include strategic planning, tactical planning, and operational planning.

Top-level Management planning (Strategic Planning)

As earlier mentioned, top-level managers are responsible for the organization’s strategic planning
which involves making decisions about the organization’s long-term goals and strategies. CEOs,
company presidents, or the organization’s senior executive develop and execute the said strategic
plan. They, however, do not formulate or execute the plan on their own; a management team
supports and helps top-level managers in carrying out the tasks.
Strategic planning starts with defining the organization’s goals/objectives, the major targets
related to the maintenance of the organization’s stability, and its organizational culture, values,
and growth improving its productivity, profitability, effectiveness, and efficiency, among others.

Middle-level Management Planning (Tactical planning g)

Tactical planning refers to a set of procedures for changing or transforming broad strategic goals
and plans into specific goals and plans that are applicable and needed in one unit/portion of the
organization. It is focused one major action that must be done by a unit in order to contribute its
share for the achievement of the strategic plan.

Frontline/lower-Level management planning (operational planning)

Operational planning involves identifying the specific procedures and process required at the
lower levels of the organization. This also involves routine tasks or tasks repeatedly done by the
organization’s lower level units.

Integrating strategic, Tactical, and Operational Planning

The present organizational planning is not as rigid as the hierarchical planning earlier we
discussed in this chapter. Managers in different hierarchical levels of the organization may
contribute their ideas or suggestions in developing the strategic plan, a task originally assigned to
the senior executives. Also, frontline managers may make decisions that could influence strategy
formulation in the higher levels. All plans, however, must be directed toward the achievement of
the organization’s strategic goals.
Finally, CEOs or company presidents must see to it that all communication of information to all
levels, and they are aware of everything that is happening in their firm.

3|P age
EXAMPLE:
Planning Hierarchy

Organization mission
Strategic Planning

Organization goals

Organization objectives

Tactical Department objectives

Planning
Division objectives

Operational Department objectives

Planning
Individual objectives

SAQ-1: How important is planning to organization managers?

SAQ-2: In your own opinion, Is there a clear relationship between planning and performance?
Explain.

Let’s Practice! (Answer on the separate sheets provided.)

Directions:
Do not write anything in this material.
This portion provides an activity which will help you transfer your new knowledge or skills
into real life situations or concerns.

1. Which come first, goal-setting or planning? Explain your answer.

2. Explain the relationship between planning and controlling.

3. What are the bases for describing organizational plan?

4. Name at least five types of plans. Which, in your opinion, is the hardest prepare?

5. Which plan is described to be the short-term, specific, and narrow? Explain your answer.

REMEMBER
Key Points

Definition of Terms:

Planning - is a process that involves the setting of the organization’s goals, establishing
strategies for accomplishing those goals, and developing plans of action or means that
managers intend to use to achieve organizational goals.

Goal-setting - the identification of targets or desired ends that management wants to reach.

Vision - a mental image of what the organization will be in the future, as desired by the
company management and employees.

4|P age
 Mission - basic purpose of an organization and range of their operations.

Objectives - steps needed in order to attain desired ends.

Organizational Plan - a comprehensive plan for the entire organization covering time frame,
specific purpose frequency of use, and others.

Strategic Plan - plans that establish the organization’s overall goals and apply to the entire
firm; they are broad in scope and are the responsibility of the organization’s President or
chief operating Officer, and several managers.

Operational Plan - plans that apply to a particular unit area only; their scope is narrow and
prepared by lower level managers.

Strategic Planning - is top-level planning which involves making decisions about the
organization’s long-term goals.

Tactical Planning - is middle-level management planning which refers to procedures and

transformation of strategic goals/plans with specific goals.

Operational Planning - is lower-level management planning which involve routine tasks

repeatedly done by the firm’s lower level units.

TRY
This section provides tasks which aims to evaluate level of mastery in achieving the
learning competency.

Assessment 1.

1. Set goals or targets for a fast foods business. List them down.

2. Look ahead, list down possible future changes in the fast food business in which you made
these goals for in exercise number one.

3. Instead of using traditional planning and goal-setting methods there are organizations that use
the management by objectives (MBO) system. Research about this topic using the internet,
Define MBO and explain how this could be used in planning and goal-setting and its relation to
employee performance and organizational productivity.

Assessment 2.

1. Choose one of the formal goals set for your school. List down three operational plans that will
enable school managers to achieve this chosen goal.

2. Describe how your school managers can effectively prepare the three operational plans listed
down in exercise number one.

3. Research on the characteristics of well-writing goals. Name at least five characteristics.

5|P age
 Organization and Management (Senior High School)

By: Helena Ma. Fe. Cabrera, PhD

REFERENCE/S
Anthony DC. Altarejos, PhD
Rias Bejamin, Authors
Clarence Darro B. Del Castillo, Editor
This learning resource (CapsLET) contains copyrighted
materials. The use of which has not been specifically authorized by
the copyright owner. We are developing this CapsLET in our efforts
to provide printed and e-copy learning resources available for our
Disclaimer: learners in reference to the learning continuity plan of this division in
this time of pandemic.
This CapsLET is not intended for uploading nor for
commercial use. This will be utilized for educational purposes only
by DepEd, Zamboanga City Division.

Written by:
Divina T. Tolentino

6|P age
 Republic of the Philippines
Department of Education
Division of Zamboanga City

EVALUATION TOOL FOR CONTENT AND LAYOUT & DESIGN

CAPSULIZED SELF-LEARNING EMPOWERMENT TOOLKIT (CapSLET)

Learning Area: Organization and Management Grade Level: 11

Title: The importance of planning concepts in business success
Quarter: 1
Week: 5
Learning Competency: Discuss the nature and levels of planning types of plans
(ABM-AOM11-la-b-3)

Instructions:

1. Read carefully the learning resource (LR) page by page to evaluate the LR for compliance to standards
indicated in the criterion items under each factor below.
2. Put a check mark (/) in the appropriate column beside each criterion item. If your answer is NO, cite
specific page/s, briefly indicate the errors found, and give your recommendations in the attached
Summary of Findings form.
3. Write Not Applicable (NA) for criterion items that does not apply in the LR evaluated.

Standards /Criterion Items Yes No

CONTENT
Factor I. Intellectual Property Rights Compliance
1. The learning resource has no copyright violations. √
2. The copyrighted texts and visuals used in the LR are √
cited.
3. The copyrighted materials used in the LR are accurately √
cited.
4. The references are properly cited in the Reference/s box √
using the DepEd LR Referencing Guide.
Note: At least 3 criterion items must be marked YES to Complied Not
indicate compliance to this factor. Compl
ied
YES
Factor II. Learning Competencies
1. Content is consistent with the targeted DepEd Most √
Essential Learning Competencies (MELCs) intended for
the learning area and grade level.
2. The MELC is subtasked into learning objectives based √
on the Compressed Curriculum Guide Syllabus (CCGS)
of a specific learning area.

Note: These 2 criterion items must be marked YES to Complied Not

indicate compliance to this factor. Compl
ied
YES
Factor III. Instructional Design and Organization
1. The LR contributes to the achievement of specific √
objectives of the learning area and grade level for which
it is intended.
7|P age
 2. Sequencing of contents and activities from √
UNDERSTAND, REMEMBER and TRY within each
lesson facilitates achievement of objectives.
3. Content is suitable to the target learner’s level of √
development, needs, and experience.
4. Content reinforces, enriches, and / or leads to the √
mastery of the targeted learning competencies intended
for the learning area and grade level.
5. The LR develops higher cognitive skills (e.g., critical √
thinking skills, creativity, learning by doing, problem
solving) and 21st century skills.
6. The LR enhances the development of desirable values √
and traits such as: (Mark the appropriate box with an
“X” applicable for values and traits only)

Note: At least 5 criterion items must be marked YES to Complied Not

indicate compliance to this factor. Compl
ied
YES
Factor IV. Instructional Quality
1. Content and information are accurate. √
2. Content and information are up-to-date. √
3. The LR is free from any social content violations. √
4. The LR is free from factual errors. √
5. The LR is free from computational errors (if applicable) √
6. The LR is free from grammatical errors. √
7. The LR is free from typographical errors. √
Note: At least 6 criterion items must be marked YES to Complied Not
indicate compliance to this factor. Compl
ied
YES
Factor V. Assessment
1. The LR provides useful measures and information that √
help the teacher evaluate learner’s progress in mastering
the target competencies.
2. Assessment aligns with the learning competency/ies. √

3. Assessment provides clear instructions in the TRY √

section.
4. Assessment provides correct answer/s. √
Note: All criterion items must be marked YES to indicate Complied Not
compliance to this factor. Compl
ied
YES
Factor VI. Readability
1. Vocabulary level is adapted to target users’ experience √
and understanding.

8|P age
 2. Length of sentences is suited to the comprehension level √
of the target user.
3. Sentences and paragraph structures are varied and √
appropriate to the target user.
4. Lessons, instructions, exercises, questions, and activities
are clear to the target user.
5. The LR provides appropriate mother tongue for the
target user.
Note: At least 4 criterion items must be marked YES to Complied Not
indicate compliance to this factor Compl
ied
YES
LAYOUT AND DESIGN
Factor I. Physical Attributes
1. All necessary elements are complete. √
2. Cover elements are correct and complete. (i.e., w/ grade √
indicator & learning area, CapsLET title, quarter,
headings, division tagline)
3. The CapsLET follows the prescribed learning area color. √
4. The LR observes correct pagination. √
5. Contains accurate learning competency and code. √
Note: All criterion items must be marked YES to indicate Complied Not
compliance to this factor Compl
ied
YES
Factor II. Layout and Design
1. The LR follows the prescribed CapsLET template. √
(maximum of 10 pages and minimum of 3 pages)
2. The LR follows the prescribed CapsLET paper size √
(long bond paper - 21.59cm x 33.02cm).
Note: All items be marked YES to indicate compliance to this Complied Not
factor. Compl
ied

YES
Factor III. Typographical Organization
1. The LR uses appropriate font size (12 or 14) and styles √
(Calibri Body, Arial or Times New Roman).
2. The LR follows the rules in the use of boldface and √
italics.
Note: All criterion items must be YES to indicate compliance Complied Not
to this factor. Compl
ied
YES
Factor IV. Visuals
1. It contains visuals that illustrate and clarify the concept. √
2. It has images that are easily recognizable. √
3. Layout is appropriate to the child. √
4. Text and visuals are properly placed. √
Note: All criterion items must be marked YES to indicate Complied Not
compliance to this factor. Compl
ied
YES

Recommendation: (Please put a check mark (/) in the appropriate box.)

9|P age
 Minor revision. This material is found compliant to the minimum requirements in all six factors. Revision
based on the recommendations included in the Summary of Content Findings form and LR with marginal notes
must be implemented.
Major revision. This material is non-compliant to the requirements in one or more factors. Revision based
on the recommendations included in the Summary of Content Findings form and LR with marginal notes must
be implemented.
For field validation. This material is found compliant to all factors with NO corrections.

I certify that this evaluation report and the recommendation(s) in the summary report are my own and have
been made without any undue influence from others.
Name/s Signature/s

Evaluator/s: Rosanne Joy C. Quiban – ZCHS Main SHS

Veejay R. Servando-Baliwasan Stand Alone

Judith Mariano Tabor-MCLLNHS-Senior High

Date accomplished: August 31, 2020

Summary of Content Findings, Corrections and Review for Locally Developed

CapSLET

Title of the CapSLET : The importance of planning concepts in business success

Grade Level: 11
Quarter: 1
Week: 5
Part of the Brief Specific Put a check mark
CapSLET/ description of recommendations
Paragraph / Errors/ for improving the
Line / Page Findings/ identified
number (in Observations criterion
chronological Implemented Not Implemented
order)

Page In the Let’s Can also use √

4 and try and different types
5 assessment of exam,
part, all wherein the
questions answers can be
are in essay identified.
form.

Legend: (Type of Error) C - Content, L – Language, DL – Design and Layout

Other Findings: Write additional comments and recommendations not captured in the
evaluation tools used.

10 | P a g e
 Prepared by: Date accomplished:

Rosanne Joy C. Quiban August 31, 2020

(Signature Over Printed Name)

11 | P a g e