Abstract: The purpose of the study was to examine the impact of planning on SMEs’ performance. This research used random and stratified sampling techniques. Also, the studyemployed quantitative research methods which were carried out using questionnairesaccompanied by personal interviews. Thus, the data were analysed using the statisticalpackage for social sciences (SPSS) using descriptive statistical analysis and Pearson Correlation.It was found that most SMEs engage in planning, especially business planning and they plan every 1-2 years. There was a significant positive relationship between business planning employment and wages. No statistically significant relationship existsbetween planning and sales.

Keywords: Small and Medium Enterprises, SMEs, Planning, Performance, River State, Nigeria