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The problem arises when we take a long term plan/view (say 5 or 10 years) and then try to break it into quarterly figures which would be disastrous. Similarly if we take one quarter performance matrix and try to extrapolate it into long term plan/view (again, say 5 or 10 years) we are bound to get wrong results.

Often, it should be bottom up approach for operational matrix and top down approach for long term vision and strategy and periodic alignment of both the plans into a singular plan/view.

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