Planning is the process of planning and arranging future actions to achieve the goals of the organization. In terms of specific content, it includes the selection and establishment of organizational goals, the determination and choice of the organization's target method, the establishment of the planning principles, the preparation of the plan, and the implementation of the plan. Planning is the most basic function of all management functions and the conditions for implementing other management functions. Planning is a highly scientific management activity The theory of modern political economy in China holds that the profit under the socialist system is the form of the value of the surplus products created by the workers for the society. The value composition of the product is c+v+m,c+v is converted into production cost, and the m is part of the surplus product created by the laborer for the society, which translates into profit for the enterprise. The specific form of socialist profit is: to realize profit, that is, the balance of the sales revenue of the enterprise minus the expenses of various expenses; To pay the profits in accordance with the provisions to the national financial department; After tax profit, that is, the profit of the enterprise shall be returned to the enterprise in accordance with the state provisions. The Vishwakarma community members in Andhra Pradesh are commonly known as Vishwakarma Brahmins. In the state of Tamil Nadu they may be known by various names like Aasaari, Kamaalar or Aachari. The state of Kerala even offers a number of Vishwakarma community members that are classified into various sub castes depending upon the occupation. The carpenters of the community are classified as as Marayasari or Thachar. The community members being bronzesmiths are called Moosari or Mooshary. The goldsmiths from Vishwakarma community of Kerala are called Tattar or Thattar.