The other day, a friend told me that a colleague had suggested that she make a business decision as follows: focus on manifesting abundance.

Every end state starts with some kind of dream, wish, or act of imagination. Even if the end state is drinking a cup of coffee.

Call it intention.

Manifestation is fruition. In business, we call the links between intention and fruition “strategy” and “tactics”.

Back to the coffee. The strategic decision: should I brew it myself, or buy it?

The tactical details emerge from the strategy. If I’ve decided to make the coffee, I have to grind beans, measure water (and more than likely, dust off my coffee maker). If I buy it, I grab my money, my keys and head out the door to Starbucks.

I use the term “magical thinking” to describe the act of creating intention in the absence of concrete and directed steps to bring that intention to life.

If I sit in my apartment manifesting coffee for a long time, it is possible that Clive Owen could drop by with my venti americano…but it’s more probable that I’ll just wind up with a monster caffeine withdrawal headache.

In business, the time for magical thinking is early in a project…whether the project is starting a business, creating a spreadsheet, or just making sure you get your caffeine fix of choice.

Manifestation is karma. And an awful lot of elbow grease.