This section (as do others in the QSR) use the word "establish". This means that there has to be an implemented written procedure, this procedure is followed, and that you document that you did what was contained in this procedure.
Additionally, for quality plans, they can be globally (i.e. one plan that is generic to all products manufactured) or specific to each product (i.e. individual plans).
What is contained in a quality plan (i.e. a roadmap of your quality system) is actually found in a company's quality system records.
Ways to show quality plans hav been established include approved quality plans, documented staff training (which include that they have read the plans and know that the plans exist), signs/cards noting the quality plans, adherence to the quality system, etc.