Marketing planning still remains one of the great unconquered challenges for businesses everywhere and there is a growing body of evidence to show that the difference between efficiency and effectiveness (or in planning terms, between tactics and strategy) is becoming more important. Today, successful chief executives are grasping the absolute necessity of understanding where their companies should with this direction properly articulated in plans that identify and develop those things that make a company significantly different and profitable. This guide aims to improve awareness of marketing planning in its broadest context.