...The Business Plan now has context for each and every department and manager. There are some aspirational goals and key targets. (It helps to pin down the critical success factors as well !)
Their own action plans may be very complex or not; some explorations of tactics and sub strategies may be appropriate - alliances, new methods, sub contracting, new sales channels etc.
At this stage you also identify the resources you need and how to get them. Dept. plans should be concise, budgetted and include measures for the 'how well are we doing' reviews.
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