Planning is more important than the plan itself. -Dale Maconchy

makes a plan. What we do today is for us to have a better tomorrow. The future belongs to those who make difficult decisions today. -Eaton Company

Like products or services, if a plan is used by managers as a tool for strategic decision-making, it must also be managed and shaped. -Robert Lenz

Plans often die before implementation, either because of high expectations or because of too little investment. -T.J. Cartwright

Although a plan may be chosen because it is the most realistic ... other major choices should not be forgotten. They may be a good contingency plan. -Dale Maconchy