Why Might the Process of Planning Be as Important as the Plan

Why might the process of planning be as important as the plan itself?

A) It involves everyone in the organization.
B) It forces decision makers to examine all factors that affect the success of a marketing program.
C) It is necessary to share all plans with shareholders annually.
D) The process of planning is a standard course business schools.
E) Decision makers face more challenges managing a domestic marketing program than a global one.