create an access control matrix based on RBAC

Hello, i really need help on step 3 of this assignment im alittle confused on what exactly an managerial plan is,

My corportation that i have decided to come up with is ITEC solutions: this company handles forensic incidents that happen to an company or personal computer, (this company is made up)

There is an CEO, CIO,CMO, CFO, and an COO