A management plan is a ocument created to communicate the management aspects of an endeavor in order to establish a coordinated effort. The design, structure, content, development, implementation, and use of the management plan is always dependant upon the nature of the endeavor which includes the work, technology, environment, human resources, etc. The best management plan is one that is tailored to be intrinsically understood by the entire audience. If the plan is understood by all, then the plan is serving its intended purpose - communicating effectively.