Process improvement through marketing variance analysis

In the 1970s and early 1980s several studies recommended using a framework based on a 1977 Hulbert and Toy model for analyzing marketing variances. Proposes adaptation of the model to control the processes of sales planning and sales performance, not the performance of individuals as originally advocated ten to 15 years ago. Emphasizes process improvement, rather than people measurement, consistent with the current quality movement that so many firms have embraced. Implementation of the Hulbert and Toy model requires generation of a revised plan. By comparing the original plan, the revised plan, and actual results, management can identify where improvements in the planning processes may be achieved. The objective is to reduce variation between actual and planned sales. Suggests that reduced planning variances yield a higher quality plan and a more harmonious operation.