If kmart states that it is going to spend $100 million in advertising in the upcoming year to increase its market share, it is explaining part of its plan.

It is explaining part of its OPERATIONAL plan.

Operational planning in business is a process of planning an action/actions intended to accomplish specific goals to the process of implementing the actions to achieve those goals.

It describes all the factors and parameters needed to achieve said goals.

Operational planning establish the activities and budgets for each part of the organization.

Operational plan

Explanation: Operational plan is a plan that is put in place to ensure that the daily activities of an organization or a department within an organization is in line with the Objective of the top management. Operational plan helps organizations such as business venture to meet with their set targets,it ensures that there is a coordinated approach towards meeting set objective. Kmart's operational plan for the new year is to invest $100 in advertising to help increase it's market share.