This paper aims to analyze the marketing management and the marketing plan and to discuss its interface with the business management process. The main subject is treated under a perspective of a hierarchical system of decisions, getting in prominence the interrelation of the several integral levels of business management process and of marketing. An appealing contribution is the analysis of some subjects related with benefits, advantages and restrictions that usually surround the management process and marketing plans. The paper was structured under the rehearsal modality, and it is composed of a revision of the theoretical bibliography, by an analysis conceptual critic of some pertinent aspects to the subject. Finally the paper shows that the marketing plan plays an indispensable part as facilitative instrument, container and improver to the business strategies, in competitive sceneries characterized by growing complexity, volatility and uncertainty.