1. Introduction介绍
 

The present paper is focused on the following issues related to marketing planning, such as the role of marketing plan, its structure and elements, links between these elements and related assumptions.

2. Role and Nature of marketing plan营销计划的作用和性质

2.1. The relationship between a marketing plan and a business plan一个营销计划和一个商业计划之间的关系

必须强调的是，营销计划被认为是组织战略经营计划的必然组成部分。因此，企业计划显示的目标和组织的目标，并介绍了所需的政策和方案，要实现战略目标。根据普氏（2000），商业计划书显示的公司经营的业务，说明应完成的，因此，财务目标，指定收入的方式应该在不同的营销方案生成和显示不同的成本可获得上述目标发生。市场营销计划在营销策略上做同样的事情。它的目的是回答同样的问题，我们现在在哪里？“我们要去哪里？”“我们的资源是如何组织起来实现目标的？”'

金棕色（1999）认为，市场营销计划的主要目的是团队的协调努力，所有的资源，包括金融机构、时间和营销努力用具所定义。这些综合的综合努力应该导致公司的预期结果。Proctor (2000) It has to be emphasized that the marketing plan is regarded as the inevitable part of an organization’s strategic business plan. Thus, business plan shows the objectives and goals of the organization and introduces the policies that are needed and the programs that have to be implemented to achieve strategic goals.  According to Proctor (2000), business plan reveals the business which the firm operates in, indicating the financial objectives which should be accomplished, thus, specifying the ways revenues should be generated in different marketing programs and shows different costs which are to be incurred in obtaining the mentioned objectives. Marketing plan does the same things in terms of marketing strategy.  It is designed to answer the same questions ‘where are we now?’, ‘where do we want to go?’ and ‘how should our resources be organized to achieve goals?’

Ruskin-Brown (1999) claims that the major purpose of marketing plan is the coordination of team efforts, organization of all resources, including finance, defining of time and place of the marketing efforts appliance.  These overall combined efforts should lead to the desired result for the company.

2.2. Typical structure of marketing plan

Marketing strategies are subordinate of business strategies, for instance if the strategic goals of organization are Industry leadership and building of global presence the respective marketing objectives in this case may be gaining of specific Market share, building maximum brand loyalty and keeping price leadership. It is a rule that the majority of marketing goals have to be established by region, district and sales person’s territory. (Ruskin-Brown, 1999)

Marketing plan is the final step of the marketing strategy planning. It is a tool for identification and systematic work. With the exception of advertising and certain expense items, goals need to be established by region, district and sales person’s territory. Territory goals should be undertaken jointly by the sales person and his or her manager. (Paley, 2005)

At the next stage, strategy selection and tactics feature predominantly. Strategy selection involves working out the best way to attain specific objectives. Tactics appertain to the specific action that must be taken, by whom it should be taken, when and within what constraints. Taken together they specify how the plan is to be put into effect. (Proctor, 2000)

Control procedures are incorporated into a plan and are concerned with specifying those measures in the organization which have to be monitored to assess how well a plan is succeeding. Interesting to mention, control not only sets the standards and forms both results and the activities, but also compares the gained measurements with the existing standards, and reports variances between the measurements and the standards. This enables a plan to be kept on course and facilitates the kind of decisions that need to be made with regard to modifying the original plan if need arises. (Proctor, 2000)