For many companies whose fiscal year mirrors the calendar year, the fourth quarter is a mix of hurry up and finish this or, sell all of these and most of those before the end of the year. It is also the time of year for developing a marketing plan, setting the advertising budget and establishing priorities for the upcoming year. Well, maybe not. All too often marketing communications plans get left until the last minute or are executed on the fly. And for many, it’s not because they don’t need marketing communications materials or don’t want them, it’s because for many, developing a marketing budget is still one of those great unknowns. But it doesn’t have to be.