Recently the availability of information has been discussed in the context of situation awareness and situation understanding. A research project has been carried out to gain better understanding about the information availability on management situation. This paper deals with information flows in the context of planning and decision-making. It delves into the problem of ensuring the availability of relevant information in management processes. This paper presents a theoretically motivated framework in the contexts of military planning and decision-making process. A suggestion of a method to study information flows in decision-making processes is presented, as well. Finally this method is validated by a case concerning the information structure of a command and control information exchange model. It will be shown through the case that information flow viewpoint can offer a new approach to study management processes and multi-actor cooperative systems.