The organization wants to increase its student enrollment to 300 by the end of 2013 but currently only has 140 students. This is resulting in high costs and an inability to break even. The proposed solution is to implement a proper planning process that includes: [1] allocating resources properly by assigning employees specific tasks to achieve enrollment goals; [2] dividing the overall goal into smaller, measurable goals; and [3] developing schedules and procedures for regular assessment. The recommendation draws from management theory that goals alone do not guarantee results and must be supported by tactical plans.