Managers are not confronted with problems that are independent of each other, but with dynamic situations that consist of complex systems of changing… - Russell L. Ackoff

Planning is the design of a desired future and of effective ways of bringing it about. It is an instrument that is used by the wise, but not by the wise alone. When conducted by lesser men it often becomes an irrelevant ritual that produces short-run peace of mind, but not the future that is longed for.

Managers who don't know how to measure what they want settle for wanting what they can measure. For example, those who want a high quality of work life but don't know how to measure it, often settle for wanting a high standard of living because they can measure it.

An organization's mission statement (1) should contain its reasons for existence and its most general aspirations, its ideals. (2) It should identify in very general terms the way(s) by which the organization will pursue its ideals, that is, the business it wants to be in. (3) It should formulate the ways by which it will attempt to serve each of its stakeholder groups. (4) It should meet the preceding requirements in a way that is exciting and challenging to all its stakeholders. Finally, (5) it should establish the uniqueness of the organization.