In the market economy, in the situation of competiton, political and social changing, enterprises should develop an action plan that provides the opportunityto evaluate the effectiveness of business, to control the expenses and to estimate the profit. To enable successful local companies, it has to plan business activity in general andmarketing in particular. The elaboration of marketing planis a complex, difficult and lengthy process. In a marketing, all the elements of the marketing mix should be structured and described to achieve goals and objectivesof the company. Planning marketing activiies, market analyses, sales, expenses contribute to a clearer delineation of activities and directions for the future development of the firm and its success.