Okay, who'd like to take a stab at this one?
Simply put it's about having a goal and then working backward to create the plan to accomplish it. Think about it. If you were going to go on a trip, wouldn't you have to know where you were going before you could plot the path?
The same is true with sales. Decide what you want to accomplish - # of new clients, $ in increased revenue, improve profit by x - whatever it is, make the decision.
That is the end.
Now that you have it in mind you can work backward to determine what you need to do to achieve it. If you didn't know the goal you'd just float along. Time would go by and you'd be in the same place - or worse.
Beginning with the end in mind gives you something to shoot for. So, go on, shoot for the moon. You may not get there but you'll get farther than you are right now!