All people do some type of planning, which is simply looking toward the future to determine the steps needed to achieve objectives. Employment is one of the means available. Workers choose to trade their time and labor because it enables them to better satisfy their needs and pursue their goals. Business owners and managers plan for their organizations. They hire employees and purchase materials to combine in ways that give a particular result. Successful businesses will have some type of system in place that accomplishes the objectives of the owners, systems that require planning and foresight.