Most people can make a plan. As long as you have a small grasp on business you can put some chicken scratch down on the back of a napkin.
It is hard work to oversee the implementation of the plan. To be the one held accountable for the implementation is much more difficult but really is the only true method to guarantee the plan is executed. Not only do you need to come up with the plan but you must understand how it will work, what might go wrong and you should have some way of measuring success (otherwise why in the heck did you make the plan in the first place?).
The most difficult (and usually overlooked) is the feedback seeking after the plan was implemented. How will you ever understand what you did right and what you did wrong if you never ask for feedback?
If all you’re doing is making plans you’re setting yourself up for failure. After all, anyone can make a plan. It’s the ones who do the work, who develop a business model, and then do the most important part, look and ask for feedback constantly.