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Table 4.3: Marketing Expense Budget
Marketing Expense Budget 2003 2004 2005Internet advertising $9,725 $14,000 $19,000Outdoor advertising $8,400 $12,000 $18,000------------ ------------ ------------Total Sales and Marketing Expenses $18,125 $26,000 $37,000Percent of Sales 9.57% 6.31% 8.11%Contribution Margin $114,454 $262,620 $282,358Contribution Margin / Sales 60.43% 63.69% 61.89%
5.0 Controls
The purpose of Nature's Candy's marketing plan is to serve as a guide for the organization. Thefollowing areas will be tracked to gauge ongoing performance.•Customer acquisition costs.•Repeat customers.•Customer satisfaction.
5.1 Implementation
The following milestones identify the key marketing programs. It is important to closely follow theoutlined goals.
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMarketing plan completionInternet advertising campaign #1Outdoor advertising campaign #1Internet advertising campaign #2Outdoor advertising campaign #2Profitability
Milestones
Nature's Candy
Page 13

Table 5.1: Milestones
Milestones PlanMilestone Start Date End Date Budget Manager DepartmentMarketing plan completion 1/1/03 2/1/03 $0 QuigleyInternet advertising campaign #1 1/1/03 4/30/03 $3,300 QuigleyOutdoor advertising campaign #1 1/1/03 4/30/03 $3,400 QuigleyInternet advertising campaign #2 8/1/03 12/30/03 $4,600 QuigleyOutdoor advertising campaign #2 8/1/03 12/30/03 $3,400 QuigleyProfitability 1/1/03 9/30/03 $0 EveryoneTotals $14,700
5.2 Marketing Organization
While the owner of Nature's Candy will be primarily responsible for the strategic marketingplanning, he will rely on others to help with the execution of the plans.
5.3 Contingency Planning
Difficulties and Risks
•Problems generating visibility.•Software/hardware issues that hamper order placement and fulfillment.•An immature market that is not yet ready to adopt the efficiencies and convenience

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