The common and conventional look at planning is assumed as the road map to move from status quo to desired status of organization. The document which is developed by advising team or planning department is examined and modified during execution and the feedback is drawn to reform the strategies. In this article, criticizing ideas to already mentioned procedure are investigated. Besides unconventional or insufficient look at planning is defined which is more consistent with companies reality. In this viewpoint, planning doesn’t have a special configuration. Planning bears specific features and develops according to contingencies. In fact, the document is dependent on subject and problem and contingently changes. In addition to documentation, planning is a set of activities to ensure that the plan will be practically implemented.
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