The document outlines 10 reasons why great business plans often fail to deliver results. These include: 1) the plan is not based on understanding customer needs or making tough strategic choices; 2) strategic initiatives are underfunded while current activities remain overfunded; 3) senior leadership has not fully bought into the new direction outlined in the plan. The other reasons include unclear roles and decision rights, lack of relevant metrics, an uncollaborative culture, conflicting objectives, misaligned incentives, failure to communicate, and treating the plan as static rather than living document.