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Can business plans be implemented 100% into reality?

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Many people make business plans. Some business plans are almost flawless. But the big challenge is always the implementation of business plans. Do you think a perfect business plan can be implemented up to 100%?on ground? To what degree did you implement your business plan?
 
There is no business plan that can be implemented 100% into reality, many factors will affect the course of the business both internally and externally, such as less competent employees, delays in procurement of supplies, government regulations, macroeconomics, global economic impacts, etc.
 
I think that a good business plan can be implemented up to 70% into reality if it was realistically prepared.
 
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