1. Set objectives
2. Identify resources
3. Produce plan
4. Implement plan
5. Review results and amend plan

Resources need to be included in the sales plan, as it may be necessary to recruit or bring in additional resources for targets to be met. Also, production capacity will need to be taken into consideration. The plan itself needs to be flexible and to consider any likely changes in the market, unforeseen factors (such as staff turnover and recruitment) that reoccur and any other external factors that could affect achievement of the overall objectives.

Once the plan begins to be implemented it needs to be reviewed on a regular basis and changes made to the original plan as circumstances dictate. Remember, sales plans cannot be written in stone and need to be flexible enough to deal with those unforeseen circumstances that affect all businesses.