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There are three ways to get better figures... Improve the system... Distort the system... Distort the figures
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.
Your purpose is to identify where in the process things go wrong, not who messed up. Look for systemic causes, not culprits.