Guide to Community Planning in Wisconsin by Brian W. Ohm	Chapter 2:  Types of Plans & Overview of Implementation Tools
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Some communities adopt a strategic planning approach borrowed from business planning concepts. Strategic planning is defined as a "disciplined effort to produce fundamental decisions and actions that shape and guide what an organization (or governmental unit) is, what it does, and why it does it."(59)  The main difference between a strategic plan and a comprehensive plan is that the strategic plan focuses on a few selected issues and the specific steps taken to resolve the issues, while a comprehensive plan is broader in scope.

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(59)  Strategic Planning for Public and Nonprofit Organizations by John Bryson (Jossey-Bass, 1995).