The best strategy for developing a small business marketing plan is to make it activity based.
Basing a marketing budget and the resulting plan on a percentage of revenue can cause you to spend too much or too little. An activity based plan identifies marketing actions and associates sales, expense and ROI with each item. To meet sales projections, the actions are selected in order of ROI until the sales budget is satisfied.
Once actions are selected, a calendar-based action plan is created.