Plastering wall above new kitchen units

Hi,

I'm about to install my new kitchen units which will include building/plastering a section of wall above the full height units in line with the front of the units.

My thought it that the studwork/plasterboard should be built to the correct measured height, plastered and then the units fitted in underneath, is that the best way?

Also, would you normally have the finished wall flush with the units or with the face of the doors?

Thanks in advance,

Alan.