An ideal plan should be effective, simple and should make the objectives of an organisation clear.
It helps in achieving the targets, reduces the risk of uncertainty, helps in coordination and encourages innovation and creativity. Some main characteristics are:
(i) Clarity: The objectives and goals to be achieved should be clearly defined.
(ii) Practicability: The plan should be based on facts and their implementation should be possible.
(iii) Flexibility: A plan should be flexible, so that it can adopt the changes.