This business report provides a detailed analysis of Makro, a Thailand-based wholesale and retail outlet. The report is divided into two parts. The first part covers management and leadership fundamentals, including management functions, managerial roles, and skills. The second part focuses on Makro's business plan for 2021, encompassing PESTEL and SWOT analyses, marketing strategies (STP & Marketing Mix), organizational structure, and controlling methods. The report aims to explain how Makro can build a better business in the future, offering insights into vision, mission, and objectives, as well as marketing segmentation, targeting, and positioning. The content is structured with an introduction, table of contents, and a conclusion with recommendations, all supported by references.