In search of an article on planning, it was very interesting and educational to come across an article that read; Planning is more than the process of analysis and objective setting that occurs once a year. Once the Business Plan has been created and communicated, implementation and continued review should follow throughout the year. The Business Plan is built during the planning season by completing a thorough business assessment, making operating decisions, and building operating plans and making the financial decisions that will allow the Business Plan to succeed. …