The choice of the planning unit may vary due to the product-market portfolio of the organization. Some firms plan and manage by individual products or brands. Others work with product lines, markets, or specific customers.

The planning unit may reflect how marketing activities and responsibilities are organized. The market target is a useful basis for planning regardless of how the plan is aggregated.

Focusing on the target helps to keep the customer in the center of the planning process and keeps the positioning strategy focused on the market target.