Planning as a management and managerial control tool, facilitates the company's decision making, helps to determine the objectives and goals of the organization as well as the way to achieve them. It is proactive, it seeks to anticipate events. Without a plan, it is not possible to favorably achieve the proposed objectives, since the personnel of the Economic Entity does not know what has to be done.
In this sense, and as I have expressed in other posts, planning is a proactive process, through which procedures are developed and actions are dictated in order to achieve specific goals and objectives, so planning is extremely useful in the following ways.
First, it gives the organization using it an explicit unity of purpose, allowing the smooth meshing of the parts, reducing the dispersion of efforts and the consequent waste of resources.
Secondly, planning establishes a continuous mechanism for evaluating activities, which makes it possible to correct or reorient them permanently.
Third, planning minimizes improvisation in decision making and the risks inherent to it, i.e., planning is not based on improvisation.