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 the darkness was upon the faces of the employees

and they spake amongst themselves, saying

It is a crock of shit and it stinks!

and the employees went unto their supervisors, saying: It is a pail of dung and none may abide the odor thereof.

and the supervisors went unto their division managers, saying: It is a vessel of fertilizer and none may abide its strength.

and the division managers went unto their system managers, saying: It contains that which aids plant growth and it is very strong.

and the general manager went unto the Board, saying: It promotes growth and is very powerful.

and the general manager went unto the Board, saying: This new plan will actively promote the growth and efficiency of this organization.

and the Board looked upon the plan and saw that it was good

and the Plan became Policy

This is how shit happens.