Abstract

The truth is that no plan survives its collision with reality. The best plan does not guarantee that the dentist will not go over budget on building a new practice or run into unexpected obstacles in integrating a new software into the practice. The best plan does not guarantee that goals will be met precisely on schedule. What a plan does guarantee is that the dentist has provided the practice with the best opportunity to achieve goals on time and within budget by executive analyzing and charting a clear path toward success. Smart businesses understand the process of vision clarification of vision clarification and goal setting, but do not stop there. Smart businesses define clear AP&A systems that effectively chart a path toward goal attainment, then proceed to implement that plan and monitor progress toward goals. In instances in which information becomes available indicating the plan needs to be revised, corrective action is taken and appropriate changes are made.

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