This project is on Marketing planning as a strategy for efficient business performance in Nigeria organization, with a case study of Unilever Nigeria plc Lagos. In any business organization, marketing is a very important aspect of the entire activities and therefore proper planning and control have to be given to it so as to ensure the effective and efficient maximization of profit which is the most important objective of any business organization. Marketing planning may be part of the overall business plan or may be separate from the overall plan and assign to a specific segment or department in an organization (usually marketing department) so as to ensure efficiently maximization of marketing objectives in sales oriented organization. It was concluded that market planning complements the efforts of each other toward the marketing strategy for efficient business performance in an organization, marketing planning also serves as a major role in a firm overall marketing strategy or marketing efforts, marketing planning goals for the effective use of organization resources. It also recommended as a function designs incentive pay plan to not only motivate and reward front line staff but also to align marketing activities with corporate mission.