For many companies, this question boils down to a chicken-egg scenario. Do we need marketing first to generate sales, or do we need sales revenues to justify additional marketing? In either case, how well does our marketing budget align with our business goals and market realities? In speaking to prospective clients, I find many consider marketing as a cost center, not a profit center, and as such it receives a lower priority than product development, infrastructure and sales. In my view, this is a serious mistake for any size company. Let's break this question down into some key components.