A software project test plan is a document that describes the objectives, scope, approach, and focus of a software testing effort. The process of preparing a test plan is a useful way to think through the efforts needed to validate the acceptability of a software product.
 
Elements of test planning

• Establish objectives for each test phase 
• Establish schedules for each test activity
• Determine the availability of tools, resources
• Establish the standards and procedures to be used for planning and conducting the tests and reporting test results
• Set the criteria for test completion as well as for the success of each test