In project management, understanding the difference between the current state and the desired future state is essential for identifying gaps and planning improvements. The current state refers to the organization's existing conditions, processes, or performance levels. The desired future state represents the target conditions or performance levels the organization aims to achieve through the project. This comparison is fundamental in conducting a gap analysis, which helps in planning the necessary steps to transition from the current to the desired state.

According to the CompTIA Project+ PK0-005 exam objectives, under Domain 1.3: Given a scenario, apply the change control process throughout the project life cycle, understanding the current and desired states is crucial for effective change management and project planning.