I’m assuming you’re talking about the Planning Process since there wasn’t any added info so...
The planning process includes setting goals and then finding and managing the resources you need to achieve that/those goal(s). To be specific, there are usually 4-6 separate steps in the process, depending on your source or what level you’re on.
Since I don’t know the background information for this topic, I would recommend looking it up if you want the specific details for the whole Planning Process because some are centered financial-wise, while other steps include gathering data and implementing your objective, that is assuming you meant the planning process in your inquiry.
Hope this helped.
