Planning is essentially the analysis and measurement of materials and processes in advance of the event and the perfection of records so that we may know exactly where we are at any given moment. In short it is attempting to steer each operation and department by chart and compass and chronometer – not by guess and by God.

p. 85; Cited in: "Lyndall Fownes Urwick," at managers-net.com, 2016. - The pattern of management, 1956