month or quarter throughout the year, the sales plan is restudied and revised by adding a period in the future and by dropping the period just ended. Thus, tactical sales plans are usually subject to review and revision on a quarterly basis. The short-term sales plan includes a detailed plan for each major product and for groupings of minor products. Short-term sales plans are usually developed in terms of physical units (or jobs) and in sales and/or service dollars Short-term sales plans must also be structured by marketing responsibility for planning and control purposes. Short-term sales plans may involve the application of technical analyses; however, managerial judgment plays a large part in their determination