In simple words, planning is deciding in advance what is to be done, when, where, how and by whom it is to be done. Planning is the primary function of management. According to Koontz and O’Donnell, "Planning bridges the gap from where we are to where we want to go. It makes it possible for things to occur which would not otherwise happen”. The planning process, identifies the goals or objectives to be achieved, formulates strategies to achieve them, arranges or creates the means required and implements, directs, and monitors all steps in their proper sequence. So as for the planning process in Tumpuan Auto Company, Mr.Nasir practices the SMART model. SMART is a short form for specific, measurable, actionable, realistic, and time. ‘S’ is for specific which means that objectives need to be clearly defined so that it is easy to understand what is to be achieved and what will be considered successful. ‘M’ is for measurable means that the exact measure must be stated and the objective must be able to be measure through some means. ‘A’ is actionable which an organization needs to ensure that its business-unit managers have the authority and resources to take actions necessary to attempt to achieve the objectives that are set. Then, ‘R’ is realistic. There is no point setting unrealistic objectives. Unrealistic objectives are disincentive. Lastly, ‘T’ is for timetabled which objectives should have deadlines at which progress towards achieving them will be measured (Arina, 2010).
Based on the interview, he said that there are few advantages on using SMART model and one of them are SMART objectives provide a structure and track ability for implementation. Then, if a SMART objective is written properly, it gives a very clear vision of what success looks like. However, there are few types of planning such as operational, tactical, strategic and contingency plans (Schermerhorn et al. 2011). The types of plans used in Mr. Nasir’s company are tactical and