Planning activity, which can be defined as the process of preparing a series of decisions regarding the future, shows some fundamental differences compared to economic systems in terms of preparation and implementation. That is to say, in collective systems, planning activity is prepared and implemented by the central organs of the state, and it reveals mandatory activities for all institutions and organizations that make up the society. In systems based on market mechanism, there are no central plans prepared in an official framework, as individuals or organizations and enterprises formed by them realize the resource use within the market mechanism. However, this does not mean that resources are distributed unplanned in these systems. In these systems, because the state does not undertake the resource use and distribution decisions, or because of the philosophy of the system, resource use decisions are left to individuals or organizations and businesses created by them on the basis of individual ownership, there are no official or central plans only at the macro level.