why does planning sometimes fail in spite of the best efforts of management?give three reasons.

You can mention the limitations of planning as the answer to the given question. This topic is already covered in our revision notes of Business Studies XII. Follow the given link and scroll down to the topic 'limitations of planning' to view the same.

https://www.meritnation.com/cbse/class12-commerce/revision-notes/business-studies/principles-and-functions-of-management/planning/682_3722

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