In General, a plan meant to identify the objectives and policy (Policies) the operating method (Procedures) and schedule (Program) in order to achieve the objectives set.
In general, the plan refers to the objectives and policies (Policies) practices (Procedures) and occupations (Program) in order to achieve the objectives set.
In general, planning refers to the specified objectives and policies (Policies) procedure (Procedures) and scheduled. (Program) in order to achieve the set.