A method for processing plan is provided. The method includes multiple end points including obtaining an intent corresponding to a user utterance, generating the plan for setting a connection order of actions for executing the intent, determining whether there are multiple end points of the actions, determining whether the actions having different end points are independent, and combining actions having the same end points to generate a plurality of sub plans again and then processing the plurality of sub plans in parallel when the actions having the different end points are independent.