What considerations should be made when defining the action attribute in a form to ensure proper PHP form processing?

When defining the action attribute in a form for proper PHP form processing, it is important to ensure that the value matches the PHP file that will handle the form submission. This means specifying the correct file path and file name in the action attribute. Additionally, the method attribute should be set to "post" to securely send form data to the server.

<form action="process_form.php" method="post">
    <!-- form fields go here -->
    <input type="submit" value="Submit">
</form>