olemus
Merriam--Webster:
2: a method for achieving an end
2b: an often customary method of doing something : PROCEDURE
2c: a detailed formulation of a program of action
2d: GOAL, AIM
3: an orderly arrangement of parts of an overall design or objective

vt ka
- auditi plaan
- intsidendiplaan
- jätkuvusplaan
- kvartaliplaan
- ootamatuseplaan
- plaan (1)
- plaan (2)
- riskihalduse plaan
- toibumisplaan
- turbeplaan