Strategic planning is about change. It is a dynamic process in which an organization honestly assesses its current state; identifies the areas on which it must focus; creates a vision of a future, and defines targets it must hit to realize its vision. The challenge then becomes having all members of the organization understand the mission, operate in alignment with the organization's values, and focus energy and resources on achieving the goals and objectives. All this must be accomplished while being fiscally responsible and while continually adjusting to account for changes in the operating environment.