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There is no such thing as a perfect marketing plan. Most marketing plans are developed, redeveloped, altered, and then changed again over a planning period. By far the most important thing is that a group of individuals get together and talk about the future of a company and where they want it to go in the future. The procedures used, and the document produced, are far less important than the fact that they take the time to think carefully about where they are, where they might go and where they would actually like to go. In addition, planning is as much about the past as it is about the future. Paradoxical as this may sound, planning is also about learning from the mistakes made in the past.