Rahul decided to start a desert cooler manufacturing business. He sets the target of earning `20%` profit on sales in the first year. He was very much concerned about the future prospects of the business, which were uncertain. For this, he gathered information from the potential market and analysed that the demand for wall-mounted coolers is increasing day by day. He used this information as the base for future planning. On the basis of the gathered information, he called a meeting in the following week to find new methods to achieve the objective.
`(a)` Idnetify the function of management involved in the above case.
`(b)` Enumerate the next two steps, which have been followed by Rahul that are related to the process of one of the functions of management.