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Kaufman (1972) considers that it is planning as a process to establish the "where to go" and bagai¬mana to get to "place" in a way that is effective and efficient pa¬ling. Assign 'where to go' has the same meaning formulate goals and objectives that will be addressed, while defining "how to get to the place of the" means along the steps that are considered effective in the achievement of goals.
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