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We can say that planning is the first and one of the most important managerial function because of its specification the business goals and description of relevant tasks to meet those goals. Within the all managerial functions but mainly in planning, there is also necessary to deal with the decision making process and its elements. We have done an investigation of decision making and planning processes in particular wood processing company in Slovakia. We have found that this company doesn´tdoi:10.1016/s2212-5671(15)01686-x fatcat:6pt4xgmbgjgf7nzzoajnd6ssk4