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 face of the workers. And they spoke among themselves saying: "It is a crock of sh_t, and it stinketh."
And the workers went unto their supervisors, and sayeth:
"It is a pail of dung, and none can abide the odor thereof."

And the supervisors went unto their managers and sayeth unto them,
"It is a container of excrement, and it is very strong, such that none can abide it."

And the managers went unto the directors and sayeth, "It is a vessel of fertilizer, and none can abide its strength,"
And the directors spoke amongst themselves, saying one to another: "It contains that which aids plant growth, and is very strong."

And the directors went unto the vice presidents and sayeth to them,
"It promotes growth, and is very powerful."

And the vice presidents went unto the president, and sayeth unto him,
"This new plan will actively promote growth and efficiency of this company, and certain areas in particular."

And the president looked upon the plan, and saw that it was good.
And the plan became policy.
And this is how sh*t happens.