It is typical of most organisations to have a Business Plan outline the high level goals of the business and how they will be achieved. Some will have a Marketing Plan on how to communicate their value proposition to potential customers. Bringing this together should be a high level Strategic IT Plan.
IT is no longer a separate division of businesses that fix things when they go wrong. IT Managers now have touch points across every aspect in the business to ensure the systems flow efficiently from one to the next, therefore a Strategic IT Plan is a critical requirement on HOW you are going to execute the Business and Marketing plans.