Generally, companies are broken down into four levels of hierarchy, the corporate, the division, the business unit and the product level. The overall plan of the company is designed at a corporate level. As part of this planning, each resource is allocated to each division of the company. Next, division level planning allocates resources to each business unit of the company. In addition, business unit planning designs a strategic plan for each business area, which determines each of the marketing objectives/goals, strategies and tactics, that have to be consistent with the overall strategic plan.
Performance measurement: constitutes the last but not the less important stage of the marketing plan, since we can achieve only what we can measure. In order to measure the performances achieved through the marketing plan, we need to constantly monitor each previous stage of the plan.