... effectively. In addition, the actual performance of the company can be compared. It provides the opportunity to review the performance and make improvement. More detail, for planning, first of all, we know ... plan for production because the production budget will show any shortfall or excesses in capacity over the budget period. If there is likely to be a shortfall then decisions will be made about ... better by using suitable marketing policy. Keep in mind that marketing not only increase quantity for sale at the moment but also give a chance for company continues developing in future. Task...