A Continuous Activity

          No modern business can depend for long on past success. New, positive plans are needed at all times, and existing plans must be re-examined often. Good plans must be clearly understood by all flexible enough to meet changing needs and objective in all their parts.
          Planning never ends, because the business world is always changing. Some plans may not be successful because conditions change, or opportunities develop, or there is a need to expand or contract, or laws and regulations may change. Such things may force a firm to change established plans at any time. It is a well-recognized fact in business as in life that the sooner we discover our problems, opportunities, and the need for change, the sooner we can take action. Thus, the search for problems, opportunities, and needs is an essential part of planning. And that never ends.