Based on these requirements, here is an outlined approach for you in creating a Planner that addresses time conversion issues as well as adding logging functionality into TimeConversionTool class. However note this script will not run because I'm unable to access files outside of my current context (server/workspace). You may need adjust it according your own setup and environment:
```python
# Imports necessary libraries for reading file, parsing XML from string etc 
import xml.etree.ElementTree as ET   # For working with the parsed data tree structure created using etree library in Python Standard Library (STL)
from datetime import timedelta    // To perform operations on time difference calculation such as seconds to minutes or hours, minute for hour and so forth  etc      
import logging                     // Use of python's built-in module named Logging which makes it easy log data into file during execution.   # For detailed purpose you may want separate configuration files at runtime if required (easy config management)    
   
# Initialize logger with request info, level is set to DEBUG so that all debug logs are captured 
logging.basicConfig(level=logging.DEBUG, format='%(asctime)s %(levelname)s:%(message)s') #This will capture the timestamp and also logging levels for further reference  
   
def read_file():                  // Function to Read Files from directories  using 'read_tool'. The function reads a file in memory first, then parses it into an XML format. It returns root element of parsed xml tree structure created by ET library    
      return "Loaded and Parsed File"   # This should be replaced with code that actually loads the files from directories  using 'read_tool' function you defined above which will handle loading file content to memory first, then parsing it into an XML format. It returns root element of parsed xml tree structure created by ET library   
      
# Function for time conversion logic in and its implementation     // You should create a formula that converts the inputted entry_time value according到to  rules you specified (LC/SC, minute or hours)   # This is expected to be implemented as per your requirements. Here it's left simple     
def convertTime(entry_time):       // Function definition for time conversion logic     return "Converted Time"    here the function should apply a formula that converts inputted entry_time according into  rules you specified (LC/SC, minute or hours) and then returns this converted value. This is expected to be implemented as per your requirements        
   # Here provide implementation for `convertTime()` using XML parsing functionality from 'read_file' function above     // Provide a concrete conversion formula here      return "Converted Time"    The time should be displayed in readable format such hours, minutes or seconds. Note that this is expected to change as per your requirements         
   # Finally after getting the final result of `convertTime()` call logging functionality using python's built-in module     // Logging information about data flow with timestamp and level details      logger = .......  (initialize a new instance for each file you are going through)    calling convert_time(entry.....) in loop, provide time as per your requirement. In this case write logs after `convertTime()` function is called to know when it was used etc
   # This should be repeated until all files have been successfully processed by the program     logging instance = .......  (initialize a new logger for each file you are going through)    calling convert_time(entry.....) in loop, provide time as per your requirement. In this case write logs after `convertTime()` function is called to know when it was used etc
```   // Rest of the code goes here based on above description and functionality provided for implementation using Python programming language     Here again restuantation depends upon functionalities required by you, in which instance file reading or processing may be necessary. It should also include error handling mechanisms as per requirements to ensure smooth operation at any stage