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Flow
I want to use flow, my requirement is i have account records and have phone number field in account record, user will update the account record then my flow should collect the account records which has same phone number and update certain field value . how to do in flow, i dont know what to enter in the below screen shot " enter value" please advise.

When someone edit a record, that process would fire.
I am sorry am new to this process builder and flow, to set value in a variable in process builder do we need any apex code or i can directly assign variable and set value please advise
First you need to create one Flow and in that flow create one variable as text say for example "PhoneNumber".
Now in processbuilder, you need to select Launch a flow as action type.
When a select flow as an action, you can assign phone number from account record to the newly created flow variable PhoneNumber.
And that variabe can be further used in your FLOW.
Let me know if you have any other issue.
I have achived the above thanks a lot, can I use SOQL query in process builder ? please advise.
Yes, you can perform SOQL query in process builde. For that you need to run Apex as an action.
In Apex you can right your custom logic.
Don't forget to mark as the best answer if above solution helped you to achieve functionality...
If the count of collection is morethan one then only i will call the flow , how to do this, i can write Apex class and get collection , it seems i should declare global variable in apex class and set value if the count is greater than one, am i right please advise.