In the beginning was the Plan
And then came the assumptions
And the assumptions were without form
And the Plan was completely without substance
And darkness was upon the faces of the workers
And they spake unto their Group Heads, and sayeth:
“It is a crock, and it stinketh!”
And the Group Heads went unto their Section Heads, and sayeth:
“It is a pail of dung, and none may abide the odour thereof.”
And the Section Heads went unto their Managers, and sayeth unto them:
“It is a container of excrement, and it is very strong, such that none may abide by it.”
And the Managers went to their Director, and sayeth unto him:
“It is a vessel of fertilizer, and none may abide its strength.”
And the Director went unto his Vice-President, and sayeth:
“It contains that which aids plant growth, and it is very strong.”
And the Vice-President went unto the President, and sayeth unto him:
“It promoteth growth, and it is very powerful.”
And the President went unto the Chairman of the Board and sayeth unto him:
“This powerful new Plan will actively promote growth and the efficiency of the Company.”
And the Chairman looked upon the Plan
And saw that it was good.
And the Plan became Policy.
-source unknown