"Once again Professor McDonald has captured the essence of world class marketing planning which is applicable to both the SME and the MNC. His razor sharp focus looks at markets based on the needs of customers and identifying profitable market segments, which whilst logically intuitive, requires a mind-set shift for companies who often focus on forecasts and budgets first in their planning. He takes the reader through a step-by-step process to make these changes in approaching real market understanding and planning to capture value. Highly readable and practical!" Siobhan McAleer, Commercial Director, Irish Management Institute