Step 1: Understand the concept of planning.
Planning involves setting clear goals and objectives for an organization, and often these objectives are expressed in numerical terms to measure success.
Step 2: Evaluate the options.
- The first step of planning typically involves setting numerical targets and expected results.
- The other options do not directly relate to the first step of planning.
Step 3: Conclude.
The statement of expected results is expressed numerically as part of the initial planning phase.
Final Answer:
\[
\boxed{\text{First}}
\]