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Marketing Plan is a planned implementation of marketing resources to achieve marketing objectives. This means, Marketing Plan is a systematic process in designing and marketing of marketing decisions. The marketing plan will focus on information gathering, information dissemination formats and the structure of development and coordinating the company's strategic and tactical responses.
Who should see your plan? All the players in the company. Firms typically keep their marketing plans very, very private for one of two very different reasons: Either they're too skimpy and management would be embarrassed to have them see the light of day, or they're solid and packed with information . . . which would make them extremely valuable to the competition.