WELL, I GUESS THE SHORT ANSWER TO THIS QUESTION IS 'YES'. Plans are concocted everyday for all sorts of things from grocery lists to multi-year programmatic initiatives and I can see where many of them can be accomplished with little reflection and less excitement for the results. There are proponents who assure us that even the most complex plans can be achieved with short, highly focused bursts of effort. And, indeed, that's possible. But it seems to me that any plan will lack dimension and luster if it's written as an internal 'beat the clock' exercise or a requirement to satisfy someone else's desire. The best planning is borne of possibility and one's own desire to marry the here-and-now with the what-if's and can-do's. Its underlying thesis has everything to do with making aspirations reality, even if the aspiration is as universal or as necessary as getting out of debt or revisioning the work of a downsized staff. When done right,