Step 1: Understanding the role of planning in management. 
  
Planning is the first step in the managerial process. It involves setting goals, defining the steps required to achieve those goals, and determining the resources needed. It forms the foundation for all subsequent activities and decisions in an organization. Without proper planning, it becomes difficult to make informed decisions or direct efforts toward a common goal. 
Step 2: Analyzing the options. 
  
(A) Beginning: Correct. Planning is the initial phase of management, as it provides direction for all other managerial activities. 
  
(B) End: Incorrect. Planning is not a concluding activity; it happens at the start to guide future actions. 
  
(C) Both (A) and (B): Incorrect. Planning is only at the beginning, not at the end. 
  
(D) None of these: Incorrect. The correct answer is (A). 
Step 3: Conclusion. 
  
Planning is the beginning of all managerial activities, setting the stage for all subsequent actions. Therefore, the correct answer is (A).