Vacation specials for A plan is the cognitive outcome of the planning that shows things to be implemented and the rules to implement them. All these lead to the defining characteristics of the concept of planning that include conscious continuity, process, present, future, actual, potential and others. planning 649 Planning is concerned with present design of future decisions. It involves deliberative cognitive activity of constructing best strategies and tactics for future decision possibilities to bring into being a predetermined desired set of goals as well as to solve future problems of social complexities in a manner that suggests the needed resources for the implementation of the cognitive construct, the plan. This definition and supporting discussions present to us the subject matter of planning. Rationale and rationality. By examining the definitions of planning, a question arises as to why decision agents should plan. Vacation specials 2016.