Any book on planning has to be easy to read and full of examples on how to do it with forms and illustrations. That is exactly what this book is and why it is called a “guidebook”. The fact that most people do not plan well is well documented by the demographics of the population and the economic situation that a growing senior population is faced with now due to poor planning or no planning earlier in their lives. Since company’s are run by people they exhibit the idiosyncrasies of the people who run them. Many company’s do not have strategic plans or operating plans. Some firms do not even have a budget and operate on a day-by-day basis. The obvious result of this is crisis management, cash flow problems and the constant risk of going out of business. Many company’s both large and small have disappeared due to the lack of a plan and this has been well documented in the business press. Managers do not have a plan for their business because they do not have a plan for themselves. Planning is not something that we are born with a natural ability to do well, or in many cases - at all. Planning is a learned skill and their is a need for simple step-by-step guides which is what this book is about. It has been written as a result of years of experience that the author has had working with hundreds of company’s. The foundation for the book is a process that the author calls the “Plan-for-Planning” - a five step exercise that he has used to help managers build business plans for their company’s. It is a proven formula that has resulted in increased profitability, operational efficiencies and the optimization of the overall allocation of resources for the author’s clients. It also has been the basis for the development of executive level seminars by the author that have been promoted and implemented by BUSINESS WEEK and Inc. Magazine domestically, and Frost & Sullivan internationally. The initial publication of this book was by Inc. as a result of the success of the seminar series for their audience - growing firms. Articles have been written about the Plan-for-Planning process and it has been instrumental in the development of business plans that have resulted in company’s being sold for a premium to the shareholders as a result of the quality of the business planning process. The book has been used by many managers and in some cases continues to be a reference guide for the new businesses that they have become involved with. It is really an easy to use guide for developing a business/strategic plan for any business.