What are your thoughts on using detailed action plans to further the objectives of strategic planning?  Why are action plans useful?

What are your thoughts on using detailed action plans to further the objectives of strategic planning?  Why are action plans useful?
 
Reference
Swayne, L.E., Duncan, W.J., & Ginter, P.M. (2013). Strategic management of health care organizations (7th ed). Hoboken, NJ: Wiley
 
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