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 a darkness fell upon the faces of the Employees.

And they spoke amongst themselves, saying "It is a load of crap and it stinks."
And the Employees went to their Supervisors, saying "It is a bucket of dung and no one can bear the odour."

And the Supervisors went to their Managers, saying "It is a container of excrement and its smell is so strong that none can abide it."

And the Managers went to their Divisional Directors, saying "It is a vessel of fertilizer and none can abide its strength."

And the Directors went to their Executive Directors, saying "It aids plant growth and it is very strong."

And the Executive Directors went to the President, saying "Our plan promotes growth and it is very powerful."

And the President went to the Board of Directors, saying "This new plan will actively promote the growth of this organization."

And the Board of Directors looked upon the plan and saw that it was good and the plan became policy.

Sadly, it is so true that it isn't even funny ! :(