If you are migrating artifacts individually, Oracle recommends that you migrate Planning artifacts in this order:
Shared Services Native Directory (Security)
Application Settings under Configuration Properties
Global Artifacts:
Spread Patterns
Smart Lists
Common Dimensions
Exchange Rates
All Standard and Attribute Dimensions under Plan Type
Configuration:
User Variables
User Preferences
Substitution Variables under Global Artifacts
Plan Type:
Substitution Variables
Calc Scripts
Rules files
Calculation Manager Rules
Global Artifacts:
Business Rules
Custom Menus
Calculation Manager Rule sets
Planning Unit Hierarchies
Report Mappings
Data Forms under Plan Type
Global Artifacts:
Composite Forms
Task Lists
Relational Data
Access Permissions under Security
Reporting and Analysis (Financial Reporting and Web Analysis)