Planning organizes our actions and conditions our effective-ness. To understand this philosophical hint better, the author investigates and juxtaposes two important accounts in action theory. He discusses the concept of a plan proposed by Tadeusz Kotarbiński in his praxiology (theory of efcient action), and the so called “planning theory of intention” by Michael E. Bratman. The conceptual meeting of these two proposals helps to remove aws in Kotarbiński’s action theory, it also shows the way, in which we can enrich the (...) idea of plans in the frame-work of intentions. Generally, praxiology occurs to be still an important perspective in action theory, which particularly shows how we can improve our understanding of planning when confronted with infuentialcontemporary accounts. (shrink)