A action item is a way to assign some work to do for somebody, including yourself. If you scheduled this work, using projects, plans and forecasts, you can create one action based on a scheduled task. Thus, actions represent a kind of to-do list, in addition some are scheduled, some are not. This way, to create an action formalizes the assignment to one or more person. Rather than sending a task to somebody with a plan, an action carries this information automatically. In addition, an action can be replicated to appropriate recipients using the network or email transport.