Kaufman has developed a model for strategic thinking and planning he calls "Mega Planning." Kaufman argues that many organizational planning models incorrectly begin, and end, with internal or organizational performance and therefore fail to provide organizations a chance to plan how they deliver value outside of their organizations. Traditional planning ends with "Macro" level results, which are organizational results such as profits, graduation rates, ratings, etc. While these are important measures of organizational performance, they do not indicate the impact of an organization on external clients and society. Kaufman's model is similar to some of the concepts behind "double bottom line" literature.
"Mega Planning" starts with the question of "What kind of world do you want for your children and grand-children?" with responses distilled in terms of consequences. An Ideal Vision defines the measurable variables for Mega planning including survival, self-sufficiency, and quality of life. He calls Mega planning (a system approach) "Mother's Rule" because if you ask just about any mother what kind of world they want for their children, they don't talk to means (credentials of teachers, money spent on social programs) but the survival, health, and happiness of their children.