A manual for writers of research papers, theses, and dissertations, 7th edition - Kate L. Turabian 2007

Use key terms to create subheads that uniquely identify each section
Planning a first draft
Part I. Research and writing: from planning to production

Even if reports in your field don't use subheads (see A.2.2 in the appendix), we recommend that you use them in your drafts. Create them out of the key terms you identified in 6.2.3. If you cannot find key terms to distinguish a section, look closely at how you think it contributes to the whole. Readers may think it repetitive or irrelevant.

If your field avoids subheads, use them to keep yourself on track, then delete them from your last draft.