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A good deal of the corporate planning I have observed is like a ritual rain dance; it has no effect on the weather that follows, but those who engage in it think it does. Moreover, it seems to me that much of the advice and instruction related to corporate planning is directed at improving the dancing, not the weather.
Once you get some data it does away with a lot of arguments and people can work as a team going after the biggest problems.
Your purpose is to identify where in the process things go wrong, not who messed up. Look for systemic causes, not culprits.