This developmental approach simultaneously combines the discipline of a thought-provoking business planning process with the attitudes and skill sets necessary to build a business that is going to be successful both short and long term. It has been used with relatively young businesses who may be starting out, and well established businesses that are preparing themselves to face the next challenge head on. Well established businesses consistently comment that they achieve a "fresh look" at what they are doing, how they are doing it, who they are doing it with, and how they plan to do it even better going forward.