This document discusses marketing and integrated marketing communications (IMC) planning. It describes the top-down and bottom-up approaches to planning, as well as components of the marketing plan and IMC plan. The marketing plan assembles facts about the organization and lays out strategies and tactics to achieve goals and objectives. The IMC approach differs by mixing marketing and communications plans and starting with the customer. Budgets can be determined through percentages of sales, maintaining market share, or defining objectives and costs.