__________ is the process of deciding exactly what one wants to accomplish and how to do it.

A) Sales forecasting
B) Program development
C) Demand estimation
D) Planning
E) Needs analysis

Sales Forecasting

A business activity that estimates the future sales of a company's products or services based on historical data, market trends, and analysis.

Program Development

The process of creating, designing, and executing plans or projects aimed at achieving specific objectives, often within organizational, educational, or community contexts.

Demand Estimation

The process of determining the likely quantity of a product or service that consumers will purchase at different price points, within a specific time period.