Where do you start first? Room Acoustics or with your equipment first [equipment, cables, stillpoints, etc]?
well....that is a deep question. and assuming this is a very general question here is my viewpoint. if we apply the question to a particular system then the answer would be much more specific.
these are loosely in the order of significance to performance.....except the last step but it's the hard part for sure. and I personally believe that software trumps all. play a great recording and it will come thru regardless of the rest, and so should be the focus. wherever you are on the rest focus on the music.
1-are the electronics and signal path mature (essentially synergistic together)? do the amp and speakers work together properly? and are they reasonably matched to the room size?
2-next is room shape and set-up. weird shape? windows? living room? dedicated space with treatment flexibility? doors in the wrong place?
with a weird shape try long or short wall and diagonal.
3-hopefully it's a rectangle of some sort and a space where you can follow the rule of thirds (or fifths) as a starting point and a listening position at the point of an equilateral triangle. then there is toe in toe out according to manufacturer recs again as a starting point. laser alignment?
4-next is first reflection control; ceiling walls and floor. absorption? diffusion?
5-now you get to the finer points of feedback elimination. starting with the speakers and the floor. is the floor suspended wood? concrete? are you in an apartment? can the floor below be braced? controlling feedback at the source is the first choice.
6-power grid? power cords? conditioners? isolation transformers? duplex outlets? I've purposely left out interconnects and speaker cables. they are as important as you think they are.
7-now we get to racks and various decoupling choices. footers and shelves of various types. is there a turntable or digital transport? are there choices for gear location?
6 & 7 can be switched sometimes depending on the degree of effect on system performance.
8-ambient noise reduction? adding window treatments. maybe another layer of sheetrock. changing out a door.
9-bass linearity. since this is the hardest thing to solve and the issue you can do the least to change, it's left for last. unless you are a DSP sort of person. then it can be done much earlier. choices would be bass traps, Helmholtz resonators, maybe change a door or a window insert. you can even play around with speaker location or seating location to find the least bad positions.
the process thru these steps many times bounces around since solving bass issues, or power grid noise, or speaker amp relationship, etc., etc. can change the equation in other areas. a system is a dynamic environment with lots of interactive parts and takes years to work thru.
now, if like me you built a ground up clean sheet of paper purpose built room then to some extent you turn this list upside down and start with a plan to control the bass.