From the Individual Perspective: Its a system and process of evaluating present situations and circumstances; income levels and expenses - both real and perceived, in the light of desired future objectives / goals and developing a realistic/practicable map of achievement. For the Organisation: It is the roadmap / the combination of the various resources of the organisation - human and material on the investment terrain with a strategy that takes cognizance of external factors of risk and return potentials in a bid realise the most desired outcome.