An employees performance is determined by the joint effect of declarative knowledge, procedural knowledge, and motivation. CP Plan address the motivational component. In other words, employees are likely to choose to expend effort, choose to expend a high level of effort, and choose to persist in this high level of expenditure of effort in the presence of financial incentive. The fact employees are trying hard to provide good customer service does not mean, however, that they will necessarily succeed. They still need the declarative and procedural knowledge to do so. If they do not know how to please customer, then they won’t be able to satisfy them on matter how hard they try.