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Every project, including software engineering projects, start with the project plan. A project plan means the prediction of future events with the goal of minimizing the risk during execution of the project. The heart of the problem is to make the project plan as close to reality as possible. Ideally, it should be exactly the same as the post project measured data. In the end we always encounter the problem of "the perfect project plan". Does a perfect project plan exist? If it does not exist, can we be any better than we are now? In the article we will show that we can improve, but the perfect project plan is still somewhere in the future.