Planning the managerial activity called Planning is the detailed formulation of action to achieve a particular end; it requires setting objectives and identifying methods to achieve those objectives. For example, a Firm's objective may be to increase its profitability by improving the overall quality of its products. By improving product quality, the firm should be able to reduce scrap and rework, decrease the number of customer complaints and warranty work, reduce the cost of inspection, and so on, thus increasing profitability. But how can this be accomplished? Managers must develop a plan that, when implemented, will lead to the achievement of the desired objective. A plant manager, for example, may start a supplier evaluation program to identify and select suppliers who are willing and able to supply defect-free parts. In another example, empowered workers might identity production causes of defects and create new methods for producing a product that will reduce scrap and rework and the need for inspection. The new methods should be clearly specified and detailed in the plan.