Step 1: Planning as the beginning.
Planning is the first step in management.
It sets objectives and decides how tasks will be performed.
Step 2: Planning as the end.
Planning also acts as the final step because it reviews and evaluates whether goals were achieved, feeding into the next planning cycle.
Step 3: Option analysis.
- (A) Beginning: True, but incomplete.
- (B) End: True, but incomplete.
- (C) Both in beginning and end: Correct, planning is a continuous process.
- (D) None of these: Wrong, since (C) is right.
Step 4: Conclusion.
Planning exists at both the beginning and end of managerial activities.