Planning is generally a relatively easy and straightforward exercise, and that the development of a truly worthwhile plan takes only a little more time and effort than that involved in preparing one that is mediocre. The problems that many organizations face come therefore not at the planning stage, but are instead related to the ways in which the plan is implemented. There are two broad approaches. The first is characterized by an emphasis on producing a lengthy, detailed, highly polished and professional-looking plan, which is then, either literally or figuratively, filed until the start of the next year's planning cycle. The second approach gives full recognition to the benefits of the planning process in that it provides a forum for a detailed review of the environment, objectives, priorities, resources, strengths and weaknesses, and to the alternative patterns of proactive development that exist.