No, making a trade with good value is an action. A plan is composed of multiple actions, aligned to each other to get a result.The Britannica Dictionary:
Plan Definition & Meaning | Britannica Dictionary
PLAN meaning: 1 : a set of actions that have been thought of as a way to do or achieve something often + for; 2 : something that a person intends to do often pluralwww.britannica.com
Lets say the something we are trying to achieve is building a contender or championship team.
Make trades with good value is not a plan, because in a lot of cases such trades would hurt your chances of building a contender simply because trades can either aim at future or present day value. If you non stop trade your best players simply because there is a good value you are never going to build a contender... but you will always have 15 1st round picks in the next 3 years...
You see the actions. You don't see the plan. But you also aren't a 15 mo old who sees the apple go behind the napkin and think it has vanished from the universe, Stitches. Just because you aren't privy to the details of said plan isn't an argument that it doesn't exist.