It is a three-to-five-year outlook that describes WHAT needs to be accomplished and improved - without an overemphasis on current trends.

This strategy will also include a "transition plan" (one to two years in outlook) that describes HOW the organization intends to move from its current state to its future state.

Performance Planning needs to be a well-integrated methodology that results in deliberate attention being paid to the fit between its strategic and tactical components.

If the performance improvement plan is effectively integrated, it will serve as a motivational vision; an enabling and empowering document that provides the rationale and structure for moving in a particular direction.