The elaboration of a marketing plan is a really complex task, in which there is to prioritize a rigorous criterion of methodologic planning and. With his elaboration it is tried to systematize the different activities to secure the best results in agreement with the circumstances of the market.

Although it is being spoken generally of marketing plans whose period of validity is of a year, exist the realized ones in the long term, three or five years, in which the annual actions of marketing are contemplated, that coordinated to those of the financial departments, Human Resources, production, etc. establishes the strategic plan of the company.

We must consider that the marketing plan is not something magical that causes that the sales of our company are increased, but the fruit of a constant planning with respect to our product or service and the sale of the same with respect to the needs detected in the market. Any company, independent of its size, type of activity or surroundings in which operates, must work on the basis of a marketing plan.

According to studies recently realized, more of the 60 percent of the SMEs of our country they do not count on a plan of marketing defined in writing. This fact is based mainly on which the small and medians companies, with clear commercial vocation, usually they do not have a marketing director, but cover this function with the commercial director. The solution comes given from very positive form by the sub-contracting of these services to consulting companies of marketing, that actually are very difficult to find, since with generalist implementation as soon as they exist.

Even so, the marketing plan is an essential instrument in all company, since it facilitates the effective commercialization of any type of product or service. It turns out very dangerous to try that a company prevails without to have elaborated a marketing plan previously. This one must be adapted to the size of the company. A valid model for all of them does not exist, to each must it company adapt to its own needs, approaching each and every one of the variables that compose marketing, rendering greater or smaller attention to each of them based on the different fit factors from the own internal life of the company and from the typology of their organizational chart.

Therefore, we can find so many plans of marketing as companies. We could define it like “the elaboration of a document written in which of a form systematic and structured, and previous accomplishment of the corresponding analyzes and studies, define the objectives to obtain in a period of determined time, as well as to the programs and means of action are detailed that are necessary to reach the objectives enunciated in the predicted term”.

Relying us on the definition previously set out, for the accomplishment of a marketing plan we must follow the following steps:

To answer the question: where we are? Accomplishment requires of situation analysis, as much internal as external to company, in that we will be able to deduce the opportunities and threats that him can be presented/displayed to the company like the strengths and the weaknesses of the same, that is to say, can to realize an analysis DAFO.

The second question to that we must answer is: to where we want to go? To respond supposes it the establishment of the marketing objectives that the fixed company for a certain period of time. These objectives can as much be qualitative as quantitative.

Once raised the objectives, we will have to answer the third question: how we will arrive there? or how we are going to reach them? The answer to this question supposes the determination of means necessary and the development of action or strategies to follow to reach the objectives. The development of strategies supposes any channel of action or solution that from the point of view of disposition or means dosage is judged reasonable and possible to apply to reach the specified objectives of marketing in the plan.

Once raised the strategies, the action means are detailed that, being consequence of the chosen strategy, they must be used for the attainment of the objectives proposed in the period of time established in the plan. This implies the determination of the concrete or tactical actions that are going away to use with respect to the components of marketing mix.

Now it is to translate the objectives and plans of action in terms of costs and results. Therefore, there will be an operation account in which the investments that are due to realize to reach the objectives and the income will be detailed that are hoped to obtain, therefore it will be possible to be determined which is the benefit and yield of the company.

In order to be able to assure us that we are reaching the pre-selected targets by the plan and that our strategies and tactics are most appropriate, we must establish procedures of pursuit and control to our plan of marketing. This control has as mission to assure the fulfillment the plan and implies to measure the results of the undertaken actions, diagnosing the degree of fulfillment of the pre-selected targets and the taking of cogoverning measures in case it is considered necessary.

For that reason we affected which company is most important it controlling and to constantly evaluate the results obtained by the established strategies, since, as much the market as the surroundings, undergoes constants changes and fluctuations. According to Kotler, four types of control can be distinguished:

• Control of the annual plan. Whose purpose is to examine that the predicted results are being reached. It is realized by means of the analysis of the sales, of the participation of the market, relation of commercial expenses, the financial analysis and the pursuit of the activities of the consumers.
• Control of yield. That one is based on the determination of the yield of the product, territories, clients, channels, size of the order, etc.
• Control of efficiency. Its purpose is to evaluate and to improve the effect of the commercial expenses. It is realized by means of the analysis of efficiency of the salesmen, the promotion of sales, the distribution, the publicity, etc.
• Strategic control. That she tries to analyze if the organization is securing her better opportunities with respect to the market, products and channels of distribution. It is possible to be realized by means of a revision and qualification of the commercial effectiveness of the philosophy on the consumer or user, the commercial organization, the information system of marketing, the strategic direction and the operative efficiency.

Like finishing touch to all previously exposed, I must say that counting on a brilliant and magnificent plan of marketing he is not synonymous of success, since the most important part is pending: its execution. In order to take it to good term it is necessary to establish an implementation plan in which the concrete tasks are designated to carry out by the different professionals who must take part, to mark to the level of responsibility of each and a work schedule where they are reflected the run times. The experience indicates to me that the main difficulties in the implementation of the marketing plan arise in the communication problems that take place between the members of the work party.