Generally, companies are broken down into four levels of hierarchy, the corporate, the division, the business unit and the product level. The overall plan of the company is designed at a corporate level. As part of this planning, each resource is allocated to each division of the company. Next, division level planning allocates resources to each business unit of the company. In addition, business unit planning designs a strategic plan for each business area, which determines each of the marketing objectives/goals, strategies and tactics, that have to be consistent with the overall strategic plan.
Executive Summary: the marketing plan like all the documents that are submitted to established executive bodies must begin with a brief summary of the whole plan, with basic numerical data and info. Mission and Vision: the marketing plan includes the company's "reason of existence", values and its future intentions and strategic approach.