This thesis examines the role which marketing plays in the planning process of small indigenous companies in the electronics sector in the Republic of Ireland. In particular it attempts to identify the main influencing factors which shape the particular approach adopted by such firms. The research involved a comprehensive review of the literature on small business policy in Ireland, entrepreneurship, growth and the small firm, and also strategy and planning. A pluralistic approach to the design of the research programme was adopted. This involved three phases; consisting of in - depth interviews, telephone interviews and final seven detailed case studies of electronics firms. The quantitative phase showed that there was a strong relationship between the size of the customer base and the tendency to adopt an informal, intuitive approach to planning. Likewise there was evidence to suggest that the size of the company (defined as the number of employees) also influences the approach to planning. There was no evidence to suggest that the length of time a company was established, the propensity to export, or the category of product manufactured, had any significant impact on the approach to planning. The case studies identified a number of critical variables and influencing factors on the approach to planning. The most salient issues were the approach to customer management, the way in which relationships are managed, the ability to manage critical events effectively, the dichotomy between strategic decision - making and operational decision - making and the ability to delegate the latter decisions to other personnel in the company. The cases revealed that there is a strong tendency to formalise the annual plan; usually in the form of a budgetary exercise. The thesis concludes by noting that these issues need to be more fully understood before adopting a prescriptive approach to planning; as is the case in much of the extant literature.