The document outlines the process for developing a tourism development plan, including 10 key steps: 1) collecting background information and conducting an inventory, 2) establishing goals, 3) developing themes, 4) setting objectives, 5) prioritizing recommendations, 6) creating an action plan, 7) identifying evaluation strategies, 8) writing the plan, 9) implementing the plan, and 10) evaluating implementation. It provides examples and guidance for each step, emphasizing the importance of gathering stakeholder input, establishing specific and achievable goals and objectives, and creating detailed action plans to facilitate implementation.