In good economic times and bad, all organizations need to efficiently allocate resources to both company operations and special projects. Transparency and flexibility are vital to planning processes, so as economic conditions change, organizations can use information to make decisions and determine how to reallocate resources for the future and reduce costs. This transparency and flexibility is achieved by having driver-based budgets for operations planning and project-based plans for new projects. Project based plans can be thought of as an additional layer of planning that add to the existing baseline budget. As plans are met, or exceeded, more plans can be taken on. If the economic environment gets rough, projects can be put on hold. Driver-based planning seeks to identify the key business drivers of an operation and create business models that use these drivers to predict future results. Organizations can become more agile and can more effectively plan for different economic scenarios by building flexible plans based on the key business drivers. In addition, driver-based plans provide needed visibility to the impact of alternative strategies before decision-makers are required to take action. Much of this can be accomplished through the implementation of driver-based “what if” scenarios.