The positioning statement indicates how management wants the targeted customers and prospects to perceive the brand. Specific strategies for product, distribution, price, and promotion are explained in this part of the plan. Actions to be taken, responsibilities, time schedules, and other implementation information are included at this point in the plan.

Planning and implementation responsibilities often involve more than one person or department. A planning team may be assigned the responsibility for each market target and each marketing mix component. Product’ and geographical responsibilities are sometimes allocated to people. The responsibilities and coordination requirements need to be indicated for marketing units and other, business functions. Importantly, the planning process should encourage participation from all of the areas responsible for implementing the plan. Contingency -plans may be included in the plan.

The contingencies consider possible actions if the anticipated, planning environment is different from what actually occurs." The contingency plan considers how the marketing strategy will be changed if the future is different than anticipated. Companies often use planning meetings during the planning period to discuss contingencies that affect the original plans.