Abstract
Looks at research undertaken in the grant‐aided sector of UK theatres with emphasis on a group of theatres active in Wales. Aims to assist theatres in the development and implementation of marketing plans. Concentrates on the role of objectives in the planning process and how they need to be refined before they are made operational. Provides guidelines for marketing planning. Demonstrates the value of using an external agency to structure an initial statement of objectives, participate in a current business audit and counsel top management in a restatement of objectives.

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