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• Unplanned stage. At the start of the business, the owner manager is busy looking  for funds, customers, materials and equipment. He has no time for planning. His entire attention is devoted to the daily operations of his business in his intense desire to survive.
• Budgeting system stage. Eventually, the owner-manager realizes the need to develop and use a budgeting system Estimated incomes from sales and expected expenditures are made. This is done to facilitate the orderly functions of the growing enterprise.
• Annual planning stage. the owner manager drafts an annual plan. He can use either the top-down planning  or bottom-up planning. In top-down approach, the owner-manager provides the goals and let the employees comply with them. In the case of the bottom-up planning. In top-down approach, he encourages his employees to participate in planning is autocratic while the one is democratic.
• Strategic planning stage. As the business enterprise becomes bigger, a long-range planning is needed. This is a three or five year plan. Such plan has flexibility to able to adjust to changing conditions.

However, the problems of implementing a decisions can be eliminated or minimized if the decisions has been the product of group action. As a democratic process, the beneficiaries, the affected ones and those concerned in the implementation should be involved in decision making process mus be involved from planning to the implementation of the project.

japan has many successful entrepreneurs, because it considers employees the most important resource of business. Employees are involved in planning, decision-making and implementation. Top management allows them to participate actively-within their areas of competence- in the vital aspects of the business. Through this approach, it is much easier to implement programs or projects. This approach , it is much easier to implement programs or projects.

The implementation of the solution that counts. A best solutiin which cannot be put into practice is not a solution. The best solution criteria can be a Presense of risk, Economy of effort, Time Factor and Availabilty of resources.

An ideal solution is one that does not create another problem, and it is most economical in terms of time, labor and money. But of course, the final determinant is the availability of resources. For instance. are there competent employees, adequate funds, necessary materials and facilities to implement the decisions or solutions?