In the beginning was the plan
And then came the assumptions
And the assumptions were without substance
And the darkness was on the face of the employees
And they spoke among themselves, saying
"It is a crock of sh!t and it stinks"
And the employees went unto their supervisor, saying
"It is a pail of dung and none may abide the odour thereof"
And the supervisors went unto their managers, saying
"It is a container of excrement and it is very strong, such that none may abide by it"
And the managers went unto their division managers, saying
"It is a vessel of fertiliser 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 system managers went unto the general manager, 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 organisation!"
And the board looked upon the Plan and saw that it was good
And the Plan became policy!
This is how sh!t happens.