HR planning can help management in making decision in the following areas: recruitment., avoidance of redundancies ( increasing labor turnover, training, management and development, estimates of labor cost, productivity bargaining, raising effectiveness or efficiency, accommodation requirements. In order to achieve company's maximum benefits purpose, HR planning needs continuous readjustment ( annual review), because the goals of an organization are subject to change and its internal and external environment is uncertain. It is also complex because it involves to many independent variables, e.g. increasing skillful immigration job seeker number to compete in the country's local labor market or decreasing skillful labor, e.g. computer programmers, doctors, accountant, lawyers etc. occupation professionals sudden emigrate to other countries to seek jobs, consumer demand increases or decreases to the product. Hence, it must include feedback because if the plan can not be achieved, the objectives of the company will have to be modified so that they are feasible in human resource terms.The human resource plan process to one company is a cycle process. The first step may include that itneeds to follow issues from corporate plan's strategies and objectives. The main points to be considered such as capital equipment plans, reorganization, e.g. centralization or decentralization, how to change in product or in output, marketing plans and financial limitations.After it gathers the company's corporatestrategic plan data. Then, it will implement its second step. This step may include three aspects: -How to achieve the reasonable present utilization of human resources in particular: numbers of employees in various categories, estimation of labor turnover for each grade of employee and the analysis of labor effects of high or low turnover rates on the organization's performance, amount of overtime worked, amount of short time, appraisal of performance and the potential of present employees and general level of payment compared with that in other comparable firms. All these HR related data is essential to be recorded in accurate attitude.-The external environment of the company analysis, such as recruitment position, population trends, local housing and transportation plans, government policies in education and retirement.-The potential supply of labor analysis, such as effects of local emigration and immigration, effects of recruitment or redundancy in local firms, possibility of employing categories not now employed, for example outsource employees number, part time and semi-retired workers number and changes in productivity, working hours.The final step is that HR planning needs to be achieved. It includes recruitment/redundancy program, training and development program, industrial relations policy and accommodation plan. The issues will appear in this plan, such as jobs which will appear, disappear or change, to what extent redeployment or retraining is possible, necessary changes at supervisory and management is possible, necessary changes and supervisory and management levels, training needs, arrangements for necessary and details of arrangements for handling any human problems arising from labor deficits or surpluses, e.g. early retirement or other natural wastage procedures. Following, it needs to give feedback, what will be possible modification to company objectives to company's corporate level to review its HR plan whether it can achieve company's objectives and strategic aims.