There are several different types of plans; however, they all spring from the underlying mission, vision, and values of an organization. These philosophical concepts are operationalized by developing goals. Planning involves establishing future goals and the appropriate means to attain those goals. Managers develop objectives, policies, and procedures to guide the plan to completion. In the end, it is the process of planning that is effective in assuring the goals are met. The planning process is cyclical and involves gathering information and monitoring and altering the process, if needed, to complete the project.