A few words about the planning process

[Sam Manager]

In the beginning was the plan
and then came the assumptions,
and the assumptions were without form,
and the plan was completely without substance.
And darkness was upon the faces of the programmers,
and they spake upon their senior programmers saying,
"It’s a crock of **** and stinketh".
And the senior programmers went unto the analysts and sayeth,
"It is a pail of dung and none can abide the odour thereof".
And the analysts went to the project leaders and sayeth unto them,
"It is a container of excrement and very strong such as none here may abide it".
And the project leaders went to the assistant DPM and sayeth,
"It is a vessel of fertiliser, and none may abide its strength".
And the assistant DPM went to the DPM and sayeth,
"It contains that which acts as plant growth and is very strong".
And the DPM went to the IT director and sayeth,
"It promotes growth and is very powerful".
And the IT director went to the board and sayeth unto them,
"The powerful new plan will achieve and promote growth and efficiency".
And they looked upon it and saw it was good and the plan became policy.