Planning is the process of determining where to go by doing what. Planning is intertwined with effectiveness, which is defined as the achievement of organizational goals. In fact, the planning process involves determining those goals and how to reach them. Another important concept that planning serves is efficiency, being defined as how good the organization is in its use of resources. As we talk more and more about resource scarcity on our planet, planning gains importance so that businesses can become more sustainable through eco-efficiency (producing by wasting less resources). The correct answer is Choice B.