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Strategic Planning: The Entrepreneurial Skill

But it is meaningless to speak of short-range and longe-range plans.
There are plans that lead to action today -and they are true plans, true strategic decisions. And there are plans that talk about action tomorrow-they are dreams, if not pretexts for nonthinking, nonplanning, nondoing.
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One cannot repeat too often that to postpone a decision is in itself a risk-taking and often irrevocable decision.
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To sum up:
What is crucial in strategic planning is, first, that systematic and purposeful work on attaining objectives be done; second, that planning start out with sloughing off yesterday, and that abandonment be planned as part of the systematic attempt to attain tomorrow; third, that we look for new and different ways to attain objectives rather than believe that doing more of the same will suffice; and finally, that we think through the time dimensions and ask, "When do we have to start work to get results when we need them."

from Peter F. Drucker
"Management: Tasks, Responsibilities, Practices"
1973