Sounds Like A Plan Nancy Michaels, owner of marketing consulting firm Impression Impact in Concord, Massachusetts, suggests developing a marketing calendar at the beginning of every year.

Want to get more out of your marketing program in 1997? Nancy Michaels, owner of marketing consulting firm Impression Impact in Concord, Massachusetts, suggests developing a marketing calendar at the beginning of every year. Now's the time to get down to business, so here are a few thoughts to keep in mind as you plan for 1997:

*Plan and budget for a specified agenda of marketing efforts, but be flexible. Michaels recommends setting aside 3 percent to 4 percent of your marketing budget for unexpected marketing opportunities.

*Determine when certain promotions need to be executed, and work backward when planning them. To make your summer sale come off without a hitch, for example, you may need to start working on it in March.

*If you're planning a holiday-based marketing promotion, make sure the holiday you choose directly applies to your business. For instance, a children's clothing store might want to do something for Halloween; a men's clothing store, on the other hand, probably wouldn't.

However you decide to spend your marketing dollars, it's important to think ahead.