ABSTRACT
What is a plan? A plan is selecting and relating facts, and making and using assumptions regarding the future in a rational course of action. The planning process, related to rational decision making, is when a course or courses of action are made. Assumptions generally are accepted as true statements or beliefs without proof or demonstration. These assumptions can be considered a bundle of decisions concerning what is known about the past and, thus, will be included in planning for the future by making decisions now. A plan represents expenditures of thought, time, and knowledge for an investment in the future.
