Due to the interdisciplinary character of the marketing, as well as to the different size and activity of the companies, it is not possible to facilitate a standard program for the achievement of the marketing plan; since the conditions of making that give him validity are changed and answer, in general, to different needs and cultures of the company. Now then, like main lines I advise not to use too much time in the making of a marketing plan that is not needed; we must not get lost in complicated reasonings; it is necessary to apply a marketing with analytical spirit but simultaneously with common sense; we must not work with an information endless number, only use the necessary ones; and, what it is more important, to achieve that it is viable and pragmatic.

The marketing plan needs, on the other hand, a work methodical and organized to be advancing little by little in his writing. It is suitable that it is discussed extensively with all the departments implied during the phase of his making in order to which nobody, inside the company, feels excluded from the managerial project. Thus the whole human team will feel linked to the targets fixed by the plan giving like turned out a major efficacy at the time of his starting.

As for the number of stages in his achievement, unanimity does not exist between the different authors, but in the attached picture I include the most important according to my criterion:

GRAPH 2. DIFFERENT STAGES FOR THE MAKING OF A MARKETING PLAN

5.1. Executive summary

His briefness does not go in direct relation at the importance level, since in a limited number of pages there must us indicate an estracto of the content of the plan, as well as the means and strategies that are going to be used. The reading of these pages, together with the recommendations that also must be included at the end of the plan, they are those who are going to serve to the high direction to obtain a global vision.

5.2. Analysis of the situation

The area of marketing of a company is not an isolated department and that operates to the margin of the rest of the company. Over any market target will be the mission of the company, his definition will be given by the high direction, which it will have to indicate what the corporate targets are, this is, in what business we are and to what markets we must go. This will be the general frame at which we should be employed for the making of the marketing plan.

Once established this general frame, we will have to compile, analyze and evaluate the basic information for the correct making of the plan both at internal level and day pupil of the company, what will lead us to discovering in the report the situation of the past and of the present; for it the achievement is needed of:

• A historical analysis. It takes as a purpose establishing projections of the most significant facts and from which, on having examined the past evolution and the future projection, there could be extracted such quantitative estimations like the sales of last years, the tendency of the valuation of expansion of the market, quota of participation of the products, tendency of the average orders, levels of rotation of the products, behavior of the prices, etc., the historical concept is applied at least to last three years.
• A causal analysis. With that one tries to look for the reasons that they explain good or villains resulted in the pronounced targets, and you do not excuse them and justifications, as sometimes it happens. Independently of the analysis that we do to each of the stages of the previous plan, it is necessary to evaluate the capacity of answer that was had opposite to unforeseen situations of the competition or relating to the moment.
• An analysis to the behavior of the force of sales. Real makers of the attainment of the commercial targets, it is convenient to realize an analysis detailed so much at geographical level and of areas, as at level of delegation and individual, the comparative tool and of analysis it is the ratio.
• A market research. For the long time it has been thought that inside the analysis of the situation, this was the only point that had to develop to make a marketing plan and always across a survey; paradoxically not always it is necessary to do it to know both the market and the situation of the one that breaks, since at present they exist, as we have explained in the chapter of investigation of markets, very valid alternatives to obtain trustworthy information.
• An analysis DAFO. Studied in the chapter corresponding to the strategic marketing, it is in the marketing plan where it has his maximum expaper since in him there will remain analyzed and studied all the fortitude, weaknesses, threats and opportunities that are had or could arise in the company or the competition, what will allow us to have reflected not only the current situation but the possible future.
• Analysis of the counterfoil RMG. Also studied in the chapter of strategic marketing, he tries to analyze and evaluate the grade of acceptance or rejection that is evident on the market with regard to a product or company. Of not be contemplating in his measured joust, it goes so far as to produce economic losses in his moment, since opposite to the appearance of a new product that he seems to answer to the most demanding guidelines and that gives complete answer to all the needs, it might see his acceptance pushed back without an apparent logic, the professionals of the marketing we always say that «the market always spends invoice».

Inside the marketing plan, on having developed the situation of a company inside the market, it is necessary to think that, along with the achievement of the analyses so far exposed, it is necessary to consider other external and internal factors that they affect straight to the results, for it it is convenient to include them inside this stage and that will be decisive in the following ones. Between the Home ones, we can stand out:

• Environment:

– Socioeconomic situation.

– Legal regulation.

– Changes in the cultural values.

– Tendencies.

– Appearance of new niches of market.

– Etc.

• Image:

– Of the company.

– Of the products.

– Of the sector.

– Of the competition.

– On a global scale.

– Etc.

• Professional qualification:

– Managing team.

– External collaborators.

– Plants.

– Grade of identification of the teams.

– Etc.

• Market:

– Implantation grade in the network.

– Size of the same one.

– Segmentation.

– Buy potential.

– Tendencies.

– Analysis of the offer.

– Analysis of the demand.

– Qualitative analysis.

– Etc.

• Distribution network:

– Types of point of sale.

– Professional qualification.

– Number of points of sale.

– Exercised commercial actions.

– Logistics.

– Etc.

• Competition:

– Market share.

– PVP.

– Discounts and bonuses.

– Distribution network.

– Offered services.

– Professional level.

– Image.

– Implantation to the network.

– Etc.

• Product:

– Developed technology.

– I+D+i

– Participation of the global sales.

– Current scale.

– Rotation levels.

– Analysis of the different variables (nucleus, size and mark...).

– Costs.

– Prices.

– Margins.

– You were guaranteeing.

– Delivery times.

– Etc.

• Communication politics:

– Chosen Targets.

– Targets of the communication.

– Budgets.

– Teams of works.

– Communication existence interns.

– Position in Internet.

– Etc.

5.3. Targets determination

The targets constitute a central point in the making of the marketing plan, since everything what it precedes to them leads to the establishment of the same ones and everything what follows them leads to their achievement. The targets at first determine numerically where we want to come and of what form; these also must be chords to the general strategic plan, a target represents also the wished solution of a problem of market or the development of an opportunity.

5.3.1. Typical of the targets

With the targets establishment what more is chased is the fixation of the volume of sales or the participation of the market with the minor possible risk, for it the targets must be:

• Viable. Namely that could be reached and that are formulated from a practical and realistic optics.
• Concrete and precise. Completely coherent with the guidelines of the company.
• In the time. Fitted to a work plan.
• Agreed. Included to the general politics of the company, they have to be recognized and shared for the rest of the departments.
• Electric cords. Completely adapted to the need for the moment.
• Motivating. As it happens with the teams of sale, these must be constituted by an attainable challenge.

GRAPH 3. TYPES OF BASIC TARGETS

I realize that not all the professionals of the marketing accept the term of qualitative target, but my experience indicates me that while the quantitative targets are marked to give turned out in the short term, there are the qualitative ones those who do to us to consolidate us in the time and to obtain better results in the half and long term, for it I consider:

• Quantitative. To the forecast of sales, percentage of benefits, reception of new clients, recovery of lost clients, participation of market, coefficient of penetration, etc.
• Qualitative. To the progress of image, major grade of recognition, quality of services, opening of new channels, professional progress of the force of sales, innovation, etc.

5.4. Making and selection of strategies

The strategies are the ways of action which the company has to reach the due targets; when a marketing plan is prepared these will have to remain well defined facing posicionarse profitably on the market and opposite to the competition, to reach the biggest profitability to the commercial resources assigned by the company.

Also, it is necessary to realize that any strategy must be formulated on the base of the inventory that is realized of the strong and weak points, opportunities and threats that exist on the market, as well as of the internal and external factors that intervene and always in accordance with the corporate guidelines of the company.

In the chapter of strategic marketing there have been indicated the different types of strategy that a company can adopt, depending on the character and nature of the targets to be reached. We cannot always obtain the same results with the same strategy, since it depends on many factors, the word to "adapt" receives a big leading role again. As it, although the strategy that we establish is defined correctly, we cannot have a success guarantee. His effects will turn out to be long-term.

The process to be continued to choose the strategies is based in:

• The definition of the objective public (target) to whom it is desirable to come.
• The general exposition and specific targets of the different variables of the marketing (product, communication, force of sales, distribution...).
• The determination of the budget in question.
• The global evaluation of the plan, preparing the account of provisional development, which will allow us to know if we obtain the fixed profitability.
• The designation of the person in charge who will have to his charge the attainment of the marketing plan.

So much the establishment of the targets like that of the strategies of marketing they must be carried out, at the proposal of the marketing manager, under the supervision of the high direction of the company. This is the most suitable form so that a real and solid commitment is established it was doing the same ones. The rest of the personnel of the company should have also their knowledge, since if they know where the company goes and how, they will feel more awkward. Therefore and in general terms, it is necessary to give them enough information so that they go so far as to know and understand the entire context in which they move.

To informative title we indicate next some possible strategic orientations that can be contemplated, so much of independent form as combined between themselves:

• To obtain a better position in searchers.
• To eliminate the least profitable products.
• To modify products.
• To extend the scale.
• To support the sale of the most profitable.
• To center on the most profitable channels.
• To support the sale of products «child«.
• To close the least profitable delegations.
• To support the point of sale.
• To modify the distribution channels.
• To improve the efficiency of the production.
• To modify the delivery systems.
• To move back from some chosen markets.
• To specialize in certain products or markets.
• Etc.

5.5. Action plan

If it is desirable to be consistent with the chosen strategies, an action plan will have to be prepared to obtain the targets proposed in the certain term. Any target can be reached from the application of different strategic assumptions and each of them demands the application of a series of tactics. These tactics define the concrete actions that must be put into practice to be able to obtain the effects of the strategy. It implies necessary having the human, resources technical and economic, capable of taking to good term the marketing plan.

It is possible to affirm that the target of the marketing is the arrival point, the strategy or chosen strategies are the way to be continued to be able to reach the target or established targets, and the tactics are the steps that it is necessary to give to cover the way.

The different tactics that are used in the mentioned plan will be included inside the mix of the marketing, since different specific strategies will be proposed combining of suitable form the variables of the marketing. They can rest on different combinations, hence in this stage limit ourselves to enumerating some of the actions that could be started, that of course will be according to everything analyzed in the previous stages.

• On the product. Elimination, modifications and throwing of new products, creation of new marks, enlargement of the scale, progress of quality, new packings and sizes, extra cost to the product, creation of new products...
• On the price. Review of the current tariffs, I change in the politics of discounts, incorporation of rappels, bonuses of buy...
• On the distribution channels. To commercialize across Internet, supported the retailer, conditions fixation to the wholesalers, opening of new channels, politics of stock, progress of the delivery time, subcontracting of transport...
• On the commercial organization. Definition of functions, duties and responsibilities of the different commercial levels, increase or redeployment of labor, modification of areas of sale and routes, compensation and motivation of the sellers, cumplimentación and procedure of orders, subcontracting of task forces...
• On the integral communication. Hiring of press office, creation of web page, plan of means and supports, determination of budgets, promotional campaigns, politics of direct marketing...

It is very important to point out that the tactics must be consistent so much with the strategy of marketing to which it must support as with the commercial resources which the company has in the established period of time. The determination of the tactics that will be carried out for the implementation of the strategy will be carried out by the marketing manager, as the establishment of targets and strategies. There have to decide, of equal form, the human means and the material resources necessary to carry out them, indicating the grade of responsibility of every person who takes part in his achievement, like the concrete tasks that each of them must realize, coordinating all of them and integrating them in a common share.

5.6. Budget establishment

Once it is known what is what it is necessary to do, only the necessary means are missing to carry out the actions defined previously. This materializes in a budget, which expense sequence is done according to the applied programs of work and time. So that the headquarter approves the marketing plan, he will want to know the quantification of the effort expressed in monetary terms, for the money is a common denominator of diverse resources, as well as what it leads to producing in benefits terms, since in view of the account of provisional development it will be able to express a judgment on the viability of the plan or demonstrate interest to take it forward. After his approval, a budget is an authorization to use the economic resources. It is not the way to reach a target, this way is the program.

5.7. Systems of control and plan of risks

The control is the last requisite exigible to a marketing plan, the control of the management and the use of the pictures of control allow to know the grade of fulfillment of the targets as the strategies and definite tactics are applied. Across this control one tries to detect the possible mistakes and deviations to tenor of the consequences that these are generating to be able to apply solutions and corrective measurements with the maximum immediateness.

Of these control mechanisms are not established, we should hope that it should finish the exercise and to see then if the pronounced target has been reached or not. In the latter case, there would be too much late to react. And so, the control mechanisms allow to know the partial achievements of the target in relatively short time periods, therefore the aptitude to react is almost immediate.

The methods to be used will make once select and identified to themselves the areas of key results (ARC), that is to say, those aspects that provide major contribution to the yield of the commercial management. Next we will exhibit succinctly the type of information that will need the marketing department to evaluate the possible deviations:

• Sales results (for delegations, scale of products, for seller...).
• Profitability of the sales for the same concepts exhibited previously.
• Control ratios established by the direction.
• Control of the activity of the sellers.
• Result of the different campaigns of communication.
• Visits ratios for order.
• Income ratios for order.
• Etc.

Come to this point, I have considered to be suitable to indicate in a graph the process of control that Philip Kotler proposes in his book The marketing department to us.

GRAPH 4. THE PROCESS OF CONTROL

Finally, only it reduces to us to analyze the possible existing deviations, to realize the corresponding feed back with the intention of investigating the causes that could have produced them and be able to serve to us for later experiences.

Therefore, in view of the different periodic control panel that we realize, it will be necessary to carry out modifications on the original plan, of major or minor importance. It would not be of more establishing a risks plan, so much for the case of the defeat of the original plan as to reinforce the deviations that could take place. This will give us a capacity of answer and of immediate reaction, what will make us be more competitive.