Planning, which is a prepared set of attitudes and actions, requires forethought. Forethought in turn is a characteristic of rational man. This latter is what the some imperialists and even missionaries deny of the African, before, during and even in the post colonial period of Africa. This and many other characteristics of humans, such as the concepts of God and time were denied of the African man. However, scholars of religion and anthropologists, Western and African, had successfully established that Africans have explicit and clear concept of God. The wide-acclaimed religiosity of Africans in the modern period has corroborated their efforts. The concept of planning, however, have not been so established. The failure to do this may be a factor in the economic, political and other prevalent problems in Africa. Since the concept of planning s intricately linked with the concept of time, this was the first to be established in this study. The traditional system of counting days and months in Yoruba has religious origin just like it is in the Gregorian calendar. Three forms of management planning are then explored: Schedule of duties, management of human resources, and management of money and other material resources. Perhaps, if the Western form of planning that the Africans have been trying to copy unsuccessfully is fused with the traditional, the concept will become clearer.