A methodology of planning system is described in which creative logic for cognition and decision in an organization is formalized. Decision is considered as a tool for the objective and are deduced from the objective in the process of conceptual analysis of the objective with the aid of the value concept in the system. The value may be deduced also from the objective, or otherwise be given from outside by systems analysis. The advance in technique of conceptual analysis of an organizational objective is needed for a successful planned management.