The plan should state clearly its objectives. Such clear statement is necessary so that those who will be involved in the execution of the plan will understand, believe accept and support it.The plan should provide measures for a satisfactory accomplishment of the objective in terms of quantity, quality, time and cost. These help in delegating responsibility and measuring results.
The plan should state the policies which should guide people in attaining the objectives.The plan should indicate what department or unit will be involved in accomplishing the objectives. It may or may not spell out the procedures for performing the required work.The plan should indicate the time which should be allowed for each activity. it may be necessary to establish a target data for completing the activity. The plan should specify the required resources and then corresponding costs.The plan should require designate the officers who will be held accountable for the accomplishment of the objectives. Sufficient authority should be delegated to such officers and executives.