Petikan daripada Fred Nickols".....
Pelan tindakan, sama ada untuk business or the battlefield, sentiasa mempunyai dua aspek asas iaitu ends and means - what is to be achieved and how it is to be achieved. The ends sought might be broad, far-reaching and off in the distant future. Or, they might be nearby, tightly focused, and well defined. And, whether we label these future results "goals," "aims", "targets", or "objectives" is of little consequence. The same is true of the means chosen to attain one’s ends. We might call these "programs", "actions", "steps", "initiatives" or kita juga mungkin menggunakan semula perkataan "plans". As is the case with ends, means, too, mungkin sama ada ianya very broad atau very narrow and long-term atau short-term.
Needless to say, the scope and scale of plans, thinking dan aktiviti pengurusan yang berbeza. At least three peringkat/tahap strategi dan planning telah diterimapakai secara meluas iaitu;
business unit level
Planning has been defined in various ways, ranging from thinking about the future to specifying in advance who is to do what when. Bagi tujuan ini, kita mendefinasikan planning as "the activity of preparing a plan" and we will define a plan as a set of intended outcomes (ends) coupled with the actions by which those outcomes are to be achieved (means). To plan, then, is to specify the ends sought and the means whereby they are to be attained.