This time of year business owners, executives and consultants are (or should be) spending time looking ahead. We should be thinking what we want for our businesses in 2008. But we all know many people fail to plan. I used to think the biggest reason was time. Not anymore. I think the biggest reason people fail to plan is they’re not sure how. Whatever you call it, strategic planning, business planning, year-end planning, it sounds important. It also sounds like a lot of work. It looms large as a big, complicated responsibility that a lot of people are not sure how to do. So, to help you get started and have a successful planning session this year, here is an easy yet effective system you can use.