The most important part of the planning activity is the ability to effectively establish a decision. The intricacies of the process are mostly dependent on the company structure:
| Structure | Decision Makers | Quality of decision dependent on |
| Sole Trader | Owner | Education Experience Logic |
| Partnership | Two (partners) Can be dominated by one | Education Experience Analysis Emotions |
| Company | One or more and may involve staff | Education Experience Analysis Emotions Company Politics Job Security Change Acceptance |
| Corporate | Board of Directors Management | Education Experience Analysis |
From the table you can see that the Company Decision Making Process can be more complex than other structures. Company structures tend to be "family orientated' where the distance between the owners and staff is not great. The owners may also feel an obligation to include staff in the decision making process. When this occurs staff may factor in their own needs which are not always in the best interests of the company objective.