$4\mathrm{.}1$: The nature and of planning $-$ including goal formulation $4\mathrm{.}2$ : Distinguish difference between strategic, tactical and operational plans $4\mathrm{.}3$: Describe the hierarchy of plans and goals in an organization $4\mathrm{.}4$ : Mater of standing and single use plans $4\mathrm{.}5$ : Identify and discuss barriers to planning and recommend ways to overcome planning barriers are discussed