Forward plans come under a number of names: strategic, business or corporate plans. As these names imply different things to different planners and as there is no universally accepted definition, we need to say what we intend by these terms. We will treat strategic-and corporate-plans as the same thing. These are plans which are the result of careful and extensive research and strategic thinking by the company. In a commercial environment, such plans would beat the competition. Many museums publish their corporate plans but, as museums become more commercial and compete directly with each other and with other attractions, this may happen less often.