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An annual business plan is a document that lays out a business's objectives and its roadmap for achieving its goals on an annual basis. It provides a vision of where the company plans to be by the end of the year and includes important milestones for the entire business including marketing, financial and operational objectives. In the alcohol industry, most ABPs are discussed and agreed to between suppliers and distributors starting in September through Q4. They include specific and measurable metrics such as product launches, points of distribution, target accounts, marketing budgets, monthly business objectives (MBOs), and the resulting expected revenue.