As Eisenhower observed: "In preparing for battle i have always found that plans are useless but planning is indispensable".
Planning forces you to think deeply and futuristically in a more systematic manner.
Extracted from FAQs Marketing by Philip Kotler book page 97.
So, in my own words, i think that since it's not the plan that matters most, it's the process of planning which forces you to think deeply and critically that matters most. ;-)
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