Plans that require action 'tomorrow' are dreams, if not pretexts for non-thinking, non-planning, and non-doing.


The essence of planning is to make present decisions with the knowledge of how they will affect the future.


Ask two questions:


'What do we have to do today if we want to be in some particular place in the future?'




'What will not get done at all if we do not commit resources to it today?'


The best plan is only a plan, that is, a good intention, unless it is turned into work. What makes a plan capable

of producing results is, firstly, the commitment of key people to work on specific tasks. Secondly, that resources

are actually committed to action that will bring results in the future. Unless these commitments are made, there

are only promises and hopes, but no plan.


Source: Management: Tasks, Responsibilities, Practices, Peter F. Drucker