Marketing and sales are very closely related and dependent on each other. Sales depend on the sales cycle, which is determined by the marketing plan. Marketing refers to the act or process of advertising, selling, or promoting a product or service to consumers. These two words clearly highlight both sides of the sales-and-marketing relationship: The roles of each are very closely connected. One important function of marketing is identifying customer needs and defining or setting the goals for those needs. This allows marketing and sales people to develop plans that will achieve the goals of customers. These goals usually relate to revenue, but are sometimes broader than revenue targets.