Four basic questions are answered in the strategic planning process: Where is the organization now? Where does it want to be? How will it get there? How does it measure its progress? In assessing where it is now, an organization can call on the "SWOT" team for help. This acronym refers to the assessment of an agency's "strengths" (what it does well); "weaknesses" (where it is ineffective); "opportunities" (means available to improve performance), and "threats" (environmental factors that may hinder performance). To move from the "SWOT" assessment of where an organization is now to a determination of where it wants to be requires it to be "SMARTER," an acronym for creating "specific," "measurable," "acceptable," "realistic," and "timely" goals that "extend" the capabilities of those working to achieve them while being "rewarding" for the organization and its members. Once the organization has determined where it is now (SWOT) and where it wants to be (SMARTER), it must place the strategic plan into action. An action plan specifies the goals, indicates the objectives that must be met to reach the goals, and identifies the entity responsible for achieving each objective and within what time frame.