As you develop your business plan, you have to realize that your business plan is wrong. All business plans are
wrong. Plans are about the future--and nobody gets the future right
very often, so keep the plan fresh and watch closely as reality moves
forward. A planning process constantly watches the difference between
the plan and actual results. Reality swallows our assumptions and we
need to keep track of where, why and how we were wrong. This kind of
tracking becomes the key to management.