Often, companies don’t simply mischaracterize their strengths - they get them completely wrong.
(Uncovering Hidden Value in a Midsize Manufacturing Company by James E. Ashton, Frank X.
Cook, Jr., and Paul Schmitz Harvard Business Review - June 2003)

The bridge for development that needs to be crossed has to have a  beginning as well as a defined end. Otherwise no clear and structured actions can be set to reach the planned goals.

I put the focus in cooperation with my customers clearly on the definition, clarification, identification and openness.  Under these premises the beginning and the end of the bridge are  developed, implemented and reviewed.

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