This chapter discusses the steps in developing the tactical one-year marketing plan. It explains the relationship between the strategic plan and the marketing plan. Most company advertising is confined to corporate advertising directed at economic development within the company’s trading area. There are other advertising themes, such as serving the energy needs of the public and showing the company as a responsible corporate member of the community. The purpose of a planning schedule is to demonstrate that effective planning is a participative process requiring input from all levels of management. In practice, many organizations with formalized planning systems will take a six-month period to develop an operating plan. A number of progressive organizations are creating additional planning teams to develop strategic marketing plans and act as if they are competitors. The intention is to view the company and its strategies from a different perspective; that is, from a competitor’s perspective.