Which of the following is true regarding annual-plan control?
A) This control process begins by identifying the causes of serious performance deviations.
B) The tools used for this purpose are sales analysis, market share analysis, marketing expense-to-sales analysis, and financial analysis.
C) The marketing controller has the primary responsibility for annual-plan control.
D) Its purpose is to evaluate and improve the spending efficiency and impact of marketing expenditures.
E) It measures profitability by product, territory, customer, segment, trade channel, and order size.
Answer: B