Final answer:
Discrimination against certain employees should not be part of alum planning. Financial goals, a budget, and revenue sources are, however, critical for successful planning and ethical business operations.
Step-by-step explanation:
The question asks which of the following should not be an important requirement in the process of alum planning: Setting financial goals, Creating a budget, Identifying revenue sources, or Discriminating against certain employees. Discrimination against employees is illegal and unethical, so it does not belong in the planning process. Financial goals, a budget, and revenue sources are all critical components for successful financial planning. Discrimination is counterproductive as it can lead to loss of skilled workers to better-paying, inclusive employers, effectively putting market pressure on the business to change its unethical practices.