Planning is the process that management uses to accomplish the objectives of the business. Granted the most common objective is to make money, but planning defines how to get there in the broadest of terms. Examples would be what kind of business, or if existing whether to expand to other products or concentrate on a narrower field, to grow by acquisitions or not to grow, to be socially or environmentally conscious, to have multiple locations or not. These are all big picture discussions

Organization is the process of either formally or informally deciding on the internal structure. These plans would include how to divide the work between managers by function; plans for how to coordinate between departments, how to control each division of work and what kind of people are needed at each level. This is task oriented involving delegation of authority and responsibility. Staffing is an important element including recruiting, hiring and training of people whose positions were defined in the organizational structure. Part of this process requires decisions about prior experience, compensation, benefits, evaluation and delegation. This is the level where the managers or division heads are hired, but could also include the down-line people as hired by the managers.

Leading is implementation of the how to reach the desired goals by influencing behavior through motivation, communication and discipline. It is a two-way street when managers help other employees to accomplish their own career goals.

Controlling brings the system around full circle by establishing performance standards based on overall objectives, then measuring the results and taking action to change or correct as necessary.

My former business was a CPA practice with a single owner (me). The planning involves quality over quantity issues, meaning the product needed to be of a high standard. I determined not to be a volume business. The organizational aspect involved a decision about whether to hire well-trained people or to hire people with less experience and bring them up to standard. Other issues were location, equipment, software, library, etc. Leading including teaching and reviewing the work product. Controlling was the comparison of hours to profits (or efficiency) with quality in mind. Corrective action usually required staff upgrading by either replacement or training.