Strategic plans developed using the Hoshin Kanri process are usually visualized in X-Matrices. A Top Level Matrix and a number of 2nd Level Matrices outline Breakthrough Objectives and Top Level Improvement Priorities that each of the stakeholders are accountable for. Depending on the structure of an organization, 3rd level Matrices may be used to drill down to other Improvement Priorities that help reach the goals. Each X-Matrix is supported by a Bowling Chart, or Scorecard. At the project level, an Action Plan is used in the format of an A3 report, alongside a Countermeasures report, which lists all the actions to be taken to put the strategy back on track. This document contains all the templates needed for the complete Hoshin Planning Process.