The plan should cover one year. For small companies, this is often the best way to think about marketing. Things change, people leave, markets evolve, customers come and go. Later on we suggest creating a section of your plan that addresses the medium-term future--two to four years down the road. But the bulk of your plan should focus on the coming year.
The results of marketing planning focus on the consumer. This can lead to competitive advantage through lower prices than competitors for the same benefits or uniqueness of benefits that can cover a high price.