This is just a basic description of my personal work process. This doesn't mean that every page you guys do should follow this method, but it might give you some ideas on how to approach your pages. Personally this is the most efficient way for me to get my pages done =PThumbnails!!!
Thumbnails are instrumental for me in planning out text placement, and the general flow of my comics. I actually have a tiny notebook dedicated to nothing but thumbnails, and I usually plan about 5 - 7 pages ahead. Rough Pencils!!!
I usually finish the pencils on the main characters and text before detailing the backgrounds. I'll rough out the background perspective in the beginning and position the characters accordingly, but I won't detail the background until after I've finished and inked the main characters and text. The reason I do this is because I smudge my pencils a ton (I don't want to lose the character detail) and more importantly I need to be sure the text will fit without being obstructed by background elements. It also SUUUCKS when you've worked hard on a background element and you have to cover it up with text. TIME WASTEDD! NO BUENO! FINISHED B&W
After inking the main characters, I finish the details on the background, and then finish the basic inks. Usually at this stage I'll go through and erase, and then begin embellishing with the inks. I make sure the line weights look clean then I add a bit of dry brush to add a little bit of texture to give the page a more finished gritty look.
Once I'm happy with the page I scan the little bastard into photoshop at 600dpi in B&W. Then I convert it to greyscale and lower the DPI to 300. This page isn't adjusted, but at this point normally I'll pull up my comic template so I can crop and adjust the page until it fits. Then TADAAA!! finished B&W comic page.
And thats basically how I work!