It has to be something that can be accomplished. A plan that can be accomplished is not pie in the sky, but is tangible. It includes specific goals, objectives, actions and dates. An implementation system provides a clear linkage of the strategic plan's goals and objectives to programs and projects. Goals are longer term, broad statements of organizational intent, and their opposite numbers in implementation are programs.
Programs are long term sets of actions that are intended to move toward the goals.
Sometimes, when all the projects are done, a program becomes a long-term feature of the organization and gets a life of its own. Objectives are shorter-term statements of organizational intent and are usually subsets of goals. Objectives are implemented through projects. Often the projects are subsets of programs. The listing of programs and projects is the implementation plan.