When we write the improvement cycle as linear, we start at P, which places the emphasis on the plan (noun) you intend to implement. But if P is understood to mean planning (verb), the emphasis is on first constructing a plan. Thinking of the P in this way, it becomes clear that you must first understand the current circumstances and make an honest appraisal of what can be done, given the way your organization works.
In other words, when the cycle starts at Study, your Planning is much more likely to result in an ideal change – one that works and is workable to both address the issue at hand and be feasible given the way work is done.
However, this leads to the question how much Planning should you do?