I listened to the CD version – it was well narrated.  It succeeds Execution and extends the discussion on knowing the reality of your business.  The emphasis is on the corporate business plan, the big picture.  Thus, the target audience is the high-level corporate executives whom are responsible for shaping “the plan.”  What I found useful at my low level is it gave me an idea what kind of questions our business leaders should be asking, and what kind of information they should be seeking in their business analysis, and thus what you should expect to hear if they are doing their jobs.  Many of the examples are intriguing, and the author’s even give a counter example or two (companies that did it “wrong” yet still succeeded).