Explain.
(i) Planning focuses on achieving objectives. (ii) Planning establishes standards for controlling.

Explanation

(i) Planning focuses on achieving objectives: Planning involves the determination of activities required to be undertaken to achieve objective of organisation. Thus, it can be said that it focuses on achieving objectives.
(ii) Planning establishes standards for controlling: Planning involves setting-up of objectives, which as the standards against which actual performance is measured. This helps in finding deviations and taking corrective action in the controlling process.