The results of marketing planning focus on the consumer. This can lead to competitive advantage through lower prices than competitors for the same benefits or uniqueness of benefits that can cover a high price.
Who should see your plan? All the players in the company. Firms typically keep their marketing plans very, very private for one of two very different reasons: Either they're too skimpy and management would be embarrassed to have them see the light of day, or they're solid and packed with information . . . which would make them extremely valuable to the competition.