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Entrepreneurs and business managers are often so preoccupied with immediate issues that they lose sight of their ultimate objectives. That's why a business review or preparation of a strategic plan is a virtual necessity. This may not be a recipe for success, but without it a business is much more likely to fail. A sound plan should:

Serve as a framework for decisions or for securing support/approval. 
Provide a basis for more detailed planning. 
Explain the business to others in order to inform, motivate & involve. 
Assist bench marking & performance monitoring. 
Stimulate change and become building block for next plan.