A master plan is devised for long-range goals. A master plan is intended to serve as aguide for the development of the entities (companies, corporations, governmental offices) for at least 10 years and frequently more (may be 20 years). Usually, of course, master plans deal with growing vision in some sense: more production or more service provision. The long-term goals are will be transformed into short-terms objectives that must be addressed step-by-step to approach to the long-term goals.