plan of attack vs formulation

plan of attack and formulation both are nouns.

Word	Noun	Adjective	Verb	Adverb
plan of attack	Yes	No	No	No
formulation	Yes	No	No	No

As nouns, formulation is a hypernym of plan of attack; that is, formulation is a word with a broader meaning than plan of attack:

plan of attack: ideas or actions intended to deal with a problem or situation
formulation: inventing or contriving an idea or explanation and formulating it mentally

Other hypernyms of plan of attack include conceptualisation, conceptualization.

plan of attack (noun)	formulation (noun)
ideas or actions intended to deal with a problem or situation	inventing or contriving an idea or explanation and formulating it mentally
	the style of expressing yourself
	a substance prepared according to a formula