英语翻译Dealership has an annual operating plan by department &

英语翻译
Dealership has an annual operating plan by department & profit center supported by written action plans time dated with accountabilities.The business plan should be developed collaboratively between the dealer and company.The format of the business plan should follow the template to be issued by International or like template which will incorporate such items as:
department & profit center这里怎么翻译?整句话又怎么翻译?