Failure to plan is planning to fail...or so I've heard.

I think the idea of short term variables and long run variables are intersting. They both need to be taken into account in order for a business to be successful, but certain variables can only be thought of from certain perspectives. The idea of a "plant" is such a variable. Certain companies would die overnight if they had no plant, however in long term planing it seems that not much can be said about the plant as it is tied directly to fixed costs in the short term. So even though the plant's cost's arn't counted for long term investing, if the plant ceased to exist the company would fail. A very important aspect of the company planning phase which seems to be well understood in order to be met with success.