The financial means that can make the overall marketing and sales plan translate into high-impact programmes and results in the external market. As marketing and sales are variable budget costs, it is financially prudent to forecast, plan, and control them. Good budget forecasting and control processes are vital in uncertain and dynamic markets. Although an essential financial discipline, it is problematic in marketing given the difficulty in determining both likely demand and the likely cost of achieving a given sales target. Marketing and sales information inputs to the budgeting process could be: sales performance, revenues, market share, and channels of distribution.