This is the centre from where all work is planned and channeled through the printing press. Planning is the process of establishing targets and suitable courses of action for meeting these targets. It is a process involved in the efficient allocation of resources in order to achieve the business' current and future objectives in a dynamic and competitive environment. The efficiency and effectiveness of every business environment depends largely on the ability to plan and put in place necessary safeguards to allow the business to respond to both internal and external dynamics that will impact on its profitability and long term growth and sustenance.