So you have a good debate about how to close whatever gap exists. You want to have that debate because the worst thing is someone who says he can make it but then doesn’t. You count on him, and he doesn’t come through. I’ve talked to many operating people who said, “You know, I knew at the beginning we had no chance at this plan.” My reply is, “Why didn’t you speak up and say so? I’m not going to run out of the room. I am going to challenge your plan. I’m going to try to get as much stretch as I can, but if it’s not achievable, nothing’s been accomplished here that’s good.”

One approach is to give a person a number, and she comes into a budget review. She says, “You know, I’m highly confident I can make ninety percent of this number in this way. I don’t know how I’m going to make the remaining ten percent—I can’t see it in the business. But I’ve got a couple thoughts, and I’ll accept your challenge. And I’ll come back at the end of the first quarter to tell you whether it’s in the cards or not, because if I don’t know by then, it’s not going to happen.”

I’ll say to her, “I’ll give you a couple of suggestions right now. I’ve been over your plan. If you get one more point of productivity, that closes the gap. One half-point of price will close the gap. But I don’t want you to tell me you’re going to get another point of productivity or half-point of price until you go back and make sure you can. And you may have better ways to close the gap. But those are two things to think about.”

Taken from: Execution The discipline of Getting things Done