Actually, any plan that does not include a level of effort calculation is a disaster waiting to happen.
Plans that offer value move thoughtfully from vision to execution by addressing, style (mission), target date, dependencies, and budget, and the budget includes a solid estimate of just how long, how many human hours, you will need to accomplish the desired end results.
Consider that the simplest tasks we do in life come with an estimated LOE, when you plan a dinner or a weekend trip you don’t ignore the time you will need to get the job done. When you decide to go to a movie, you calculate the time in traffic, time to park, the time you will be standing in line as well as the time you will wait for your popcorn. All that time spent is part of the overall plan you calculate as second nature.
And still, so often, some of the smartest people I meet are intent on taking on massive projects or building multiple-year strategic plans for their businesses, and they leave out the most important calculations. How many human hours will be needed to address this plan? And how will you scale those hours?