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Yves gives excellent advice. One step not to skip is to generally audit your current content. Look for compatibilities/incompatibilities... Look for how the content should map to DITA. You can find lots of information out there to help direct this level of the effort.
I have to second Yves' suggestion for pre-defining your procedures, concepts, reference topics if you plan to use those divisions. Typically, you will go from a given heading level to any one of those... That means you have a 1-to-many translation. In effect, you're adding information into your source. There's no way to increase the resolution without manually doing the work. So you should go ahead and start on that. It will teach you a lot about your content, and ties in nicely with an audit anyway.
cud
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