Hi Hemanath,
Integrated planning - its not technique, its separate process/function or module.
Planing related module like BPC - Business planing and consolidation.
Planing: When we use planing functions at target level, it can be loaded actual data and as well as planing data.But not at time. as per the situations we need to switch the cube properties.
These kind targets are called as real time info cubes. Its have two functions. When we load Actual data thru DTP we need set cube property as.
"Real-Time Cube Can Be Loaded With Data; Planning Not Permitted"
When we enter data thru input reports, we need to switch cube property to
"Real-Time Cube Can Be Planned, Data Loading Not Permitted is selected."
Real time info cubes need to have Actual/Plan indicator.
http://help.sap.com/saphelp_nw70/helpdata/EN/39/100c38e15711d4b2d90050da4c74dc/content.htm
Thanks