The document discusses planning in profitability analysis (COPA) in SAP. It describes how to set up a planning framework which includes defining planning levels, packages, methods, and parameter sets. It then explains how to perform planning both within SAP using integrated Excel or by planning offline in Excel and uploading the data. The key steps are to create a planning framework, define planning layouts, and then enter planning data either directly in SAP or by exporting/importing Excel files.