A plan is the operational expression of a strategy: the sequence of actions, the owners accountable for each, and the resources and timing that turn intent into scheduled work. Where strategy decides what to do and why, the plan specifies who does it, in what order, and by when.
A plan is only as sound as the strategy beneath it. A detailed plan built on no diagnosis produces elaborate, well-coordinated motion with no direction — activity that looks like progress but is not anchored to the obstacle the organization actually needs to overcome.
