The correct answer is D. Welfare activities.

Planning is a process of setting goals and objectives, and then developing strategies to achieve those goals. It is a systematic way of thinking about the future and making decisions about how to achieve it.

The four steps in planning are:

  1. Determination of objectives for the organisation. This involves setting goals and objectives for the organisation. The objectives should be specific, measurable, achievable, relevant, and time-bound.
  2. Forecasting. This involves predicting future events and trends that could affect the organisation.
  3. Decision-making. This involves choosing the best course of action to achieve the organisation's objectives.
  4. Implementation. This involves putting the plan into action.

Welfare activities are not a step in planning because they are not directly related to achieving the organisation's objectives. Welfare activities are designed to improve the well-being of employees, but they do not directly contribute to the organisation's success.

Here is a more detailed explanation of each option:

  • A. Determination of objectives for the organisation. This is the first step in planning. It involves setting goals and objectives for the organisation. The objectives should be specific, measurable, achievable, relevant, and time-bound.
  • B. Forecasting. This is the second step in planning. It involves predicting future events and trends that could affect the organisation.
  • C. Decision-making. This is the third step in planning. It involves choosing the best course of action to achieve the organisation's objectives.
  • D. Welfare activities. This is not a step in planning. Welfare activities are designed to improve the well-being of employees, but they do not directly contribute to the organisation's success.

I hope this helps!