The document discusses the process of preparing effective business messages. It outlines five key planning steps: 1) Identify your purpose, 2) Analyze your audience, 3) Choose your ideas, 4) Collect your data, and 5) Organize your message. It describes different organizational plans for structuring messages depending on the purpose, such as direct, good news, bad news, and persuasive request plans. The document emphasizes starting with the main idea or good news at the beginning to capture attention and ending positively to leave a good final impression.