ANSWER 

• b)
  Balanced score card

Introduction
Planning is an essential function of management that involves setting objectives, determining the course of action, and allocating resources to achieve those objectives. Various techniques are used in the planning process to ensure effective decision making and goal attainment. However, one of the techniques mentioned in the options is not a planning technique. Let's analyze each option to identify the correct answer.

Budgeting
- Budgeting is a technique used in planning to allocate financial resources efficiently and effectively.
- It involves setting financial goals, estimating income and expenses, and allocating funds to different activities or departments.
- By creating a budget, organizations can plan their spending, monitor financial performance, and make informed decisions.

Balanced Scorecard
- The balanced scorecard is a strategic planning and performance management tool used to align business activities with the organization's strategy and objectives.
- It measures an organization's performance in four key areas: financial, customer, internal processes, and learning and growth.
- By using the balanced scorecard, organizations can identify and monitor key performance indicators (KPIs) to ensure progress towards their strategic goals.

PERT CPM
- PERT (Program Evaluation and Review Technique) and CPM (Critical Path Method) are project management techniques used in planning and scheduling.
- They involve breaking down complex projects into smaller tasks, determining their interdependencies, estimating time and resources required, and creating a project schedule.
- PERT and CPM help in identifying critical activities, managing resources, and ensuring timely completion of projects.

Management by Objectives
- Management by Objectives (MBO) is a participative management technique that involves setting specific objectives for individuals and teams.
- It focuses on aligning individual goals with organizational objectives to improve performance and motivation.
- MBO involves setting SMART (specific, measurable, achievable, relevant, and time-bound) objectives, regular performance reviews, and feedback to track progress.

Conclusion
Among the given options, the technique that is not a planning technique is option 'B' - Balanced Scorecard. While the balanced scorecard is a valuable tool for strategic planning and performance management, it is not specifically used for the process of planning itself. The other options - budgeting, PERT CPM, and management by objectives - are all widely used techniques in the planning process to allocate resources, schedule activities, and set goals.

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