To achieve optimum balance of needs or demands with the available resources through identifying the goals or objectives to be achieved, formulating strategies to achieve them, arranging or creating the means required, and implementing, directing, and monitoring all steps in their proper sequence.


The main functions of QA are to assure that following are implemented throughout the product life cycle.

1. Setting objectives: Objectives may be set for the entire organization and each department or unit within the organization. We develop annual plan, and followed up by quarterly and monthly plan.

2. Developing premises: Planning is concerned with the future which is uncertain, hence different scenarios are considered and good preparation and judgment is made.

3. Identifying alternative courses of action: Once objectives are set, assumptions are made. Then the next step would be to act upon them.

4. Evaluating alternative courses: to weigh the pros and cons of each alternative.

5. Selecting an alternative: Choosing the optimum plan.

6. Implement the plan: putting the plan into action.

7. Follow-up action: Monitoring the plans to ensure that objectives are achieved.