下列何者是使用成效規劃工具的最佳做法？

The correct answer emphasizes a dynamic and granular approach to planning, which is crucial for effective performance planning, especially with seasonal variations. Creating monthly proposals and regularly reviewing updated forecasts allows for agility and responsiveness to market changes, maximizing campaign performance. The other options are less effective because: Creating a full-year forecast at the start of the accounting year without regular updates is too rigid and doesn't account for market fluctuations. Limiting tool usage to off-peak seasons is counterproductive; the tool is valuable for navigating both stable and volatile periods. Only reviewing data annually is insufficient; closer monitoring is needed to adapt to market shifts and avoid being caught off guard by seasonal peaks or troughs.