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yes, I agree – it is an imperative part of planning and being able to move in a direction that is successful.

Wendy – I think you may have hit the nail on the head there, alot of the resistance for me originally was that I found out the things that I didnt have the skills to do! And often, putting in writing what you want to achieve and how your business will operate is quite confronting.

I found that the plan or strategies for us change at least on a yearly basis but that first plan has always remained to be the platform for building strategies.

Interesting topic – because in the end the ones that have to do it are the owners/captains of the business and (even in my years in accounting firms) it is very much a point of avoidance for some reason.