The theory divides the management process into three steps: planning, control and improvement.

该理论将管理过程分为三个步骤：计划、控制和改进。

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It added that parents would be involved in the next steps in planning the care for their children.

BBC: Surrey

This is one of the key steps in financial planning, as it enables you to face life head-on and handle those little and, sometimes, big things that come your way.

FORBES: 8 Steps to Paying Off Your Mortgage Early

The federal government is planning further steps.

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