1. Major Problem / Summary of recommendations: You must identify what you perceive to be the biggest problem facing the company in this first paragraph. You must summarize in specific terms your proposed action and the benefits such action will bring to the organization. Specific suggests that you present recommendations in precise enough terms for a manager to make a decision after reading the first paragraph if the case situation were real and s/he agreed with your proposal.
2. The rationale behind Recommendations: In this section, you will provide more specifics about your recommendations; including any pertinent background information that caused you to draw the conclusions that you did. This should include data from the case, and theoretical frameworks and concepts learned in class. For example, you could summarize the market, competitive, and internal factors behind your decision, giving a rationale for adopting your action plan in Part 3 and discarding alternatives.
3. Action Plan: How will you achieve your goals? How will you bring these recommendations to fruition? This section must include specifics about product strategy, distribution, pricing strategy, advertising, and promotion tactics. In addition, you must discuss the potential drawbacks to your action plan. Also, you could list any other tactics that specifically address the problem in the company.

Reference: https://drive.google.com/file/d/1NbnuexmQAPYT-gCD9FfI7JC2sJcYJuXa/view?usp=sharing