Decision making is the process of choosing a course of actionfrom among alternatives to achieve a desired goal.According to Haynes and Massie, “Decision making is a process of selection from a set of alternative courses of actionwhich is thought to fulfill the objective of the decision problemmore satisfactorily than others.”There is a close relationship between planning and decisionmaking. First, both are mental processes including reasoningand judgment. Secondly, both are goal oriented designed toachieve the desired aims. Thirdly, decision making like planning is an ongoing or continuous process. Fourthly, planning & decision making both involve choice amongalternative courses of action. Lastly ,planners & decisionmakers both need information about the internal and externalenvironment of the organization.