On this page
- 01 · Google Ads strategy in 2026: follow intent through the full funnel
- 02 · Fix Google Ads conversion tracking before you optimise the account
- 03 · Map the full funnel by intent
- 04 · Treat brand search as an incrementality question
- 05 · Structure Google Search campaigns around intent, then inspect search terms
- 06 · Join the query, ad and page into one answer
- 07 · Optimise your Google Shopping feed for relevance and conversion
- 08 · Build a controlled Performance Max strategy
- 09 · Use Demand Gen to create and qualify demand
- 10 · Bid towards value—and keep budget and target separate
- 11 · Run a weekly Google Ads optimisation loop and monthly business review
- 12 · Frequently asked questions
Google Ads strategy in 2026: follow intent through the full funnel
Google Ads can capture demand that already exists, but that is only one job. Search can meet people while they are defining a problem, Shopping can help them compare products, Performance Max can find demand across Google’s inventory, and Demand Gen can create consideration before a brand-name search ever happens. The 2026 opportunity is to make those parts work as one measured system.
We build that system around a simple chain: business value → customer intent → query or audience signal → ad promise → landing experience → verified outcome. When the chain is intact, automation has useful information and the customer gets a coherent journey. When it breaks, more campaign types and more spend usually magnify the problem.
Built from substantial real-world delivery
This guide distils what we’ve learned across more than $200 million in total ad spend and $700 million in revenue generated from ads.
Quick answer: A strong Google Ads strategy in 2026 starts with accurate conversion value, maps Search and Shopping to customer intent, gives Performance Max and Demand Gen defined jobs, protects incrementality, matches each ad to the right page, and improves through a disciplined weekly testing loop.
The operating principle
Give Google accurate outcomes, enough consolidated data and clear commercial boundaries. Give the customer an ad and page that answer the thing they actually care about. Then test whether each expansion produces incremental, profitable growth—not merely more conversions attributed to Google.
This guide is written mainly for ecommerce, with lead-generation adaptations throughout. Use it to audit an established account or build the next version of one. It does not assume every brand needs every campaign type, and it deliberately avoids universal rules for brand spend, campaign count or target ROAS. Those decisions come from your economics, demand and evidence.
Step 1
Fix Google Ads conversion tracking before you optimise the account
Google’s bidding system will pursue the signals you make primary. If a purchase fires twice, revenue excludes refunds, a lead is counted before validation or every soft action is treated as a conversion, the account can look efficient while learning the wrong behaviour. Measurement therefore comes before keywords, feeds and bid targets.
Choose one primary commercial outcome for each campaign job. For ecommerce, that is usually a confirmed purchase with a unique transaction ID, accurate value and currency. If new-customer acquisition matters, pass a dependable new-versus-existing customer status. For lead generation, optimise to the deepest stage that returns quickly and consistently—often a qualified lead, attended appointment or sales-accepted opportunity—then import won revenue when it becomes available. Keep page views, form starts and add-to-cart events secondary unless a deliberate, temporary learning plan requires otherwise. The current distinction between primary and secondary conversion actions is important because primary actions can influence bidding while secondary actions are normally observational.
| Business model | Primary outcome | Value sent | Required quality checks |
|---|---|---|---|
| Ecommerce | Confirmed purchase | Documented order value or contribution proxy, plus currency | Unique transaction ID, no duplicate tags, refunds reconciled, new-customer flag tested |
| Subscription | Subscription start | First-payment value or conservative expected contribution | Plan and billing frequency present, trial conversions defined, renewal and cancellation cohorts monitored |
| Lead generation | Qualified lead or opportunity | Stage value based on observed close rate and revenue | Lead ID and click ID retained, CRM stages controlled, spam and duplicates removed |
| High-consideration sales | Sales-accepted opportunity or won sale | Expected or actual contribution, returned offline | Conversion lag documented, status changes timestamped, large outliers reviewed |
Reconcile Google Ads to your store, CRM and finance reporting. Attribution systems will not agree exactly, but transaction counts, currencies and broad revenue movement should be explainable. Use our attribution gap diagnostic to trace differences across Google Ads, GA4 and your store before changing bids. Use enhanced conversions or offline imports only through an approved, consent-aware data path. Never trade privacy or data quality for a higher-looking match rate.
Set the economic boundary before the platform target. Our free Shopify profit calculator works back from product cost, fees, shipping and repeat purchase behaviour; the safe scaling playbook adds cash, stock and fulfilment constraints. For implementation and reconciliation, use our paid media measurement stack. A target ROAS copied from last month is not a strategy if nobody knows whether that return clears contribution margin.
Step 2
Map the full funnel by intent
Funnel stage is useful, but customer intent is more actionable. Someone searching “why is my hair breaking after stress” is exploring a problem. “Hair repair treatment for fine hair” expresses category and use-case intent. A product comparison expresses evaluation. Your brand or product name signals navigation or validation. Those searches should not all receive the same promise, proof or destination.
Start with five practical intent families: problem, solution/category, use case or attribute, product comparison, and brand/navigation. Add audience-led discovery for Demand Gen, where the person may not be searching at all. Map each family to the campaign type that can serve it, the page that resolves it and the outcome that will judge it.
| Intent | Likely campaign role | Best starting destination | Primary evidence |
|---|---|---|---|
| Problem exploration | Generic Search or Demand Gen education | Problem-led guide or focused landing page | Expert explanation, mechanism, suitability and next step |
| Category or solution | Search, Shopping or Performance Max | Relevant collection, category or solution page | Range clarity, comparison, use cases, reviews and delivery |
| Attribute or use case | Themed Search and product-led Shopping | Filtered collection or tailored product page | Specific feature, fit, material, outcome and constraints |
| Product comparison | Search, Shopping and remarketing | Comparison or product-detail page | Price, specifications, proof, returns and honest trade-offs |
| Brand or navigation | Brand Search when incrementally justified | Homepage, product or offer destination | Authenticity, current offer, availability and direct route |
| Audience-led discovery | Demand Gen or Performance Max | Creative-matched landing page or strong product page | Demonstration, social proof, differentiation and reason to act |
Use the downloadable intent-to-landing-page map to turn this into an account plan. It forces a useful question before launch: if the query or creative promise is different, what genuinely changes on the page? If the answer is “nothing”, consolidate the theme or improve the destination instead of creating another campaign for reporting theatre.
Step 3
Treat brand search as an incrementality question
Brand traffic is commonly mixed into acquisition reporting, making a prospecting account look stronger than it is. Audit it first: review search terms, campaign and Performance Max brand controls, Shopping traffic, new-customer share and the proportion of spend and conversion value associated with your own brand. Separate brand results in reporting even if you decide to keep bidding.
The right conclusion is not automatically “zero brand spend”. Brand ads can be valuable when competitors or resellers are aggressive, organic coverage is weak, a promotion needs a controlled message, searchers need a specific destination, or brand ads demonstrably add conversions that organic listings would not have captured. They can also be largely cannibalistic when the brand already dominates the results and customers are simply navigating.
Run the decision as a test. Where risk permits, compare brand bidding on and off across matched regions or alternating periods long enough to cover normal demand and conversion lag. Watch total paid plus organic clicks, total new-customer orders, conversion value, competitor impression share and blended acquisition cost—not paid brand ROAS alone. Record promotions, PR, creator activity and stock changes that could move branded demand. For larger eligible accounts, lift studies can help separate attributed from causal outcomes; Conversion Lift uses treatment and holdback groups to estimate incremental conversions.
If brand is not part of a prospecting campaign’s job, apply the available brand exclusions and negative keywords, then verify search-term reporting. In Performance Max, brand exclusions govern Search and Shopping traffic; they do not turn the entire campaign into a mathematically pure “non-brand” campaign. Keep a small, separately reported brand campaign when protection or message control is justified, and judge it on incremental value rather than a flattering platform return.
Step 4
Structure Google Search campaigns around intent, then inspect search terms
A useful Search structure is neither one catch-all ad group nor hundreds of tiny keyword cells. Split when the searcher needs a different promise, proof, destination, geography, budget or commercial target. Consolidate synonyms and close variants when they share those things. The purpose of structure is to produce relevant customer journeys and enough data for decisions—not to make the account look intricate. Our Google Ads account structure builder turns those decisions into a practical starting map.
Build a short list of intent clusters from customer language, site search, organic queries, sales conversations and the Google Ads search terms report. For each cluster, write one clear ad proposition, supporting assets, a destination and a negative-keyword boundary. Exact, phrase and broad match are tools, not levels of sophistication. Broad expansion can find useful demand when conversion data, creative and exclusions are strong; it can also fund irrelevant searches when they are not. Test it against a control and read the actual query mix. The report is not a complete transcript: low-volume queries can be withheld or grouped into themes, so combine it with search-term insights and commercial evidence.
A structure worth maintaining
- One campaign job, geography, budget and conversion goal are explicit.
- Each ad group contains searches that can honestly share an ad and landing page.
- Responsive search ads cover the core promise, evidence and differentiators without contradictory combinations.
- Negative lists separate brand, jobs, information-only terms, irrelevant categories and excluded products where appropriate.
- Search terms, landing pages and conversion quality are reviewed together—not as three unrelated reports.
- Low-volume themes are consolidated unless a legal, margin, location or destination difference requires isolation.
Use AI Max as a controlled experiment
AI Max for Search is an optional optimisation layer, not a new campaign type. Enabling it can activate expanded search-term matching; text customisation and final URL expansion can also change the message and destination. It can unlock incremental queries, but it can weaken carefully designed message match if claims, URLs and generated assets are left ungoverned.
Some campaigns using campaign-level broad match or text customisation are scheduled to move into AI Max from September 2026. Check the account notice before acting because rollout timing and eligibility can change; Google’s broad-match upgrade guidance is the current reference.
Test AI Max on campaigns with dependable conversion values and enough budget. Review the search-term source, served headlines, selected URLs and asset performance. Use brand controls, URL exclusions and ad-group search-term settings. If a campaign contains regulated claims, tightly segmented offers or pages with very different economics, keep the automated options narrow until an experiment proves the expansion. Automation earns scope through evidence.
Step 5
Join the query, ad and page into one answer
Once somebody clicks, the page should confirm that they are in the right place. Repeat the substance of the search intent and ad promise near the top, then provide the proof and action needed for that decision. A query about stress-related hair breakage should not land on a generic catalogue with no mention of the problem. A search for wide-fit black work shoes should not open an unfiltered shoe collection.
Use the lightest destination that resolves the intent. A strong product page may already be right for specific product demand. A filtered collection can serve category and attribute intent. A comparison page can reduce evaluation friction. Build a dedicated page when the audience needs a materially different explanation, use case, offer or proof sequence. Do not create hundreds of thin pages that become inaccurate, slow or impossible to maintain. Use our cold-traffic landing page planner to prioritise the first meaningful page hypothesis.
Map the page in five blocks: recognition of the need, specific promise, demonstration or mechanism, proof and objections, and action. Keep price, availability, delivery, returns and eligibility accurate. Preserve UTMs and click IDs through the store or CRM, and test the conversion once. Google’s auction evaluates ad and landing-page usefulness and relevance as part of Ad Rank, but your real test is commercial: qualified conversion rate, new-customer CAC, contribution and downstream quality.
Treat every tailored page as a hypothesis. We regularly see meaningful gains when a generic destination fails to answer the search, but there is no guaranteed percentage uplift. Run a controlled comparison and keep the media conditions stable. Our cold-traffic landing page guide covers the research, wireframe, attribution, QA and experiment process.
Step 6
Optimise your Google Shopping feed for relevance and conversion
Your feed is targeting, creative and product truth at the same time. Generic titles, missing identifiers, weak attributes, wrong variants and poor images make it harder for Google and customers to understand the offer. Start in Merchant Center diagnostics: fix disapprovals, price and availability mismatches, broken destinations, policy warnings and variant errors before rewriting copy. Our Google Shopping feed doctor provides a fast product-level audit and title starting point.
Write titles in the order a customer uses to identify the product: brand where useful, product type, defining attribute, material or use case, colour, size and gender or age group where relevant. Keep every claim true and supported on the landing page. Descriptions should explain the product, not perform as an ad. Supply stable IDs, GTINs or MPNs when required, product type, Google category, condition, price, sale price, availability, shipping and clean variant grouping. Use custom labels for commercial segmentation such as margin band, bestseller status, season, price tier or stock risk; customers do not see those labels.
Do not stuff calls to action, urgency, “best”, “free shipping” or discount language into product titles. Do not add promotional badges, prices or guarantees over the main image. The current Merchant Center product data specification requires product-focused data and restricts promotional text and image overlays. Submit legitimate discounts through sale-price and promotion features instead.
Improve imagery within the rules: use a high-resolution image of the actual variant, keep the product clear and appropriately framed, and provide additional views where supported. Lifestyle imagery may be useful as an additional image, while the main image still needs to meet category and policy requirements. Never substitute a more attractive colour or product that does not match the offer.
For Shopify and other catalogue platforms, use the primary integration plus a supported supplemental data source, feed rule or feed-management tool where necessary. AI can propose titles, missing attributes and classifications, but a person must verify product truth, policy and page consistency. When generated wording is published, use the structured title or description and required digital-source label. Test meaningful batches rather than changing the entire catalogue at once, and compare eligible impressions, click-through rate, conversion value and disapprovals by product group.
Step 7
Build a controlled Performance Max strategy
Performance Max can reach Search, Shopping, YouTube and other Google inventory, which makes it powerful and easy to misread. Do not use it as an unnamed bucket for every product, audience and objective. Define whether the campaign is acquiring new customers, selling a category, supporting a market or maximising a particular kind of value. Then align conversion goals, feed selection, assets, URLs and reporting to that job.
| Control | What to decide | What to verify after launch |
|---|---|---|
| Conversion goals | Which primary actions and values represent the campaign job | Actual action mix, value integrity and new-customer classification |
| Brand exclusions | Whether own-brand or competitor searches belong in this campaign | Search terms and reported brand contribution |
| Negative keywords | Irrelevant or unsuitable query boundaries | Search and Shopping traffic affected by those exclusions |
| Final URL expansion | Whether Google may select other pages from the domain | Landing-page report, non-commercial URLs and message consistency |
| Search themes | Useful customer language not yet obvious from assets or feed | Incremental relevance; themes are signals, not restrictive keywords |
| Products and labels | Eligible SKUs, stock, margin and category boundaries | Spend, value, availability and overlap by product group |
| Assets and groups | Coherent themes with complete, approved creative | Served combinations, claims, channel mix and asset-group results |
Final URL expansion is on by default in many Performance Max setups and can replace the supplied URL with another relevant page. Use URL exclusions for careers, policies, editorial content, out-of-stock ranges and other unsuitable destinations. If only one page can fulfil the promise, turn expansion off and verify the asset-group destination. Search themes are additive signals, not a way to force the campaign to serve only selected queries.
Segment campaigns when a difference needs separate budget, target, geography, inventory or business control: for example, distinct margin groups, product categories, stock positions or countries. Do not split every bestseller into a separate campaign simply to feel granular. Overlapping product sets and thin conversion data can make decisions worse. Standard Shopping can remain a useful control or a deliberate shopping-only strategy when you need a clearer auction scope.
For new-customer acquisition, provide reliable existing-customer lists and classification. “Bid higher for new customers” preserves reach while expressing additional value; “only bid for new customers” is more restrictive and can reduce delivery when classification is incomplete. Use the exclusive mode only when the business case and data can support it, and monitor unknown and returning-customer shares. Google’s new-customer acquisition troubleshooting is a useful setup check.
Step 8
Use Demand Gen to create and qualify demand
Video Action Campaigns are no longer the current campaign path: all were upgraded to Demand Gen by May 2026. Demand Gen can combine video and image formats across visual Google surfaces, including YouTube, Shorts, Discover, Gmail, Maps and the Google Display Network. That makes it broader than “a YouTube campaign” and useful for prospecting, product education, remarketing and creative learning when each job is separated clearly.
Start with creative that has already expressed a persuasive idea, including suitable winners from Meta, but rebuild it for the placement rather than uploading blindly. Use a strong opening, visible product, understandable sound-off story, captions, demonstration, proof and a clear next step. Supply multiple aspect ratios and both video and image assets when the concept can travel. Google’s current Demand Gen migration guidance explains the replacement of Video Action Campaigns.
Keep prospecting and customer activity readable. Apply approved first-party lists, customer exclusions, audience signals and frequency or placement controls available to the campaign. Send the click to the page that continues the creative’s problem, persona or product story. A creator-led routine for time-poor parents may deserve a different first screen from a technical ingredient comparison, even if both sell the same product.
Judge Demand Gen on qualified conversion value, new-customer contribution and incrementality over a suitable window. View-through and engaged-view conversions can explain influence, but they should not be added uncritically to click-attributed platform totals. Where eligible, use Conversion Lift, Search Lift or Brand Lift; otherwise use a disciplined holdout or geo test and blended business measures. Our weekly paid creative system helps turn each result into the next concept rather than a random asset replacement.
Step 9
Bid towards value—and keep budget and target separate
Value-based bidding becomes useful only after conversion value is trustworthy. Ecommerce can pass transaction-specific revenue or an approved margin proxy. Lead generation can pass expected stage values based on observed close rates, then actual revenue later. If a $20 enquiry and a $20,000 opportunity both arrive as “1 conversion”, the bidder cannot prefer the better outcome.
| Strategy | Primary instruction | Best fit | Common failure |
|---|---|---|---|
| Maximise conversion value | Produce as much measured value as possible within the budget | The budget is the primary spend constraint and values differ | Feeding gross revenue that ignores margin or customer quality |
| Target ROAS | Maximise value while aiming for an average return target | The efficiency requirement is explicit and value data is mature | Setting an aspirational target so high that traffic and value contract |
| Maximise conversions | Produce as many conversions as possible within the budget | Conversions have broadly equal value | Optimising to cheap low-quality actions |
| Target CPA | Maximise conversions while aiming for an average acquisition cost | One qualified outcome has a stable value | Using raw lead CPA when close rates vary sharply |
Maximise conversion value seeks the most value inside the average daily budget. Target ROAS adds an efficiency target, but the campaign budget still applies; it does not allow Google to spend without limit when demand spikes. Most campaigns may spend up to twice the average daily budget on an individual day while staying inside Google’s normal monthly charging limit, so read capacity over the month rather than treating each day as a hard cap. A target that is too strict can reduce traffic. A budget that is too low can prevent a target-based campaign from scaling. The Target ROAS guidance and spending-limit rules explain the two controls.
Do not respond to every daily fluctuation. Read performance over at least the relevant conversion lag and business cycle, annotate promotions and stock changes, and make one deliberate adjustment at a time. Normal seasonality is already part of auction-time bidding; special seasonality adjustments are for brief events where conversion rate will change sharply beyond what the system can anticipate.
Step 10
Run a weekly Google Ads optimisation loop and monthly business review
Winning in Google Ads is not a one-off restructure. It is a repeatable loop: verify inputs, inspect customer demand, find the biggest constraint, state a hypothesis, run a controlled change, wait through the conversion lag, decide and document. The weekly-testing tracker included with this guide is designed to keep that loop honest.
| Cadence | Review | Decisions |
|---|---|---|
| Daily exception check | Tracking outage, disapprovals, broken URLs, budget spike, stock issue, major pacing anomaly | Repair real incidents; avoid routine strategy changes |
| Weekly account review | Search terms, brand share, spend and value pacing, product groups, landing pages, asset delivery, conversion quality | Add exclusions, fix feeds or pages, move constrained budget, launch or close one prioritised test |
| Fortnightly creative review | Demand Gen and Performance Max concepts, formats, fatigue, proof and landing-page continuity | Promote, iterate, hold or retire concepts; brief the next useful variation |
| Monthly business review | New-customer CAC, contribution, total demand, incrementality evidence, margin, stock, cash and channel interaction | Reset budgets, targets, category priorities and experiment roadmap |
| Quarterly structure review | Campaign jobs, overlap, conversion design, customer data, feed architecture and market changes | Consolidate or separate only where the operating model now requires it |
Test one strategic uncertainty at a time
Write the hypothesis, control, treatment, primary metric, guardrails, minimum runtime, conversion lag and decision rule before launch. Useful tests include brand on/off, broad match versus the current structure, generic product page versus intent-matched page, feed-title batch versus unchanged products, Maximise conversion value versus Target ROAS, or a new Demand Gen concept. Google Ads campaign experiments can split traffic for supported changes. Lift studies answer a different question: whether advertising caused additional searches, conversions or value rather than merely receiving attribution.
Do not make several overlapping changes and then invent a lesson. Protect the control, include the full conversion lag and label low-volume results inconclusive. Read guardrails alongside the primary metric: a higher conversion rate is not a win if margin, lead quality, new-customer share or refund rate deteriorates.
Your first 90 days
- Days 1–30: establish truth. Audit conversions, values, brand traffic, search terms, Merchant Center, campaign goals, URLs and economics. Repair blockers and build the intent map.
- Days 31–60: align the journey. Consolidate intent clusters, improve ads and landing destinations, fix priority feed groups, apply Performance Max controls and establish the creative pipeline.
- Days 61–90: test expansion. Run one or two powered experiments across match type, pages, feeds, bidding or Demand Gen. Compare platform results with blended new-customer and contribution measures, then set the next quarter’s roadmap.
Schedule major promotions and launches before they distort the learning plan. Our campaign, offer and launch calendar connects stock, creative, landing pages and exact media dates so the account is ready for the demand you intend to create.
Frequently asked questions
What should a Google Ads strategy include in 2026?
Start with trustworthy conversion values and business economics, then map Search and Shopping to customer intent, define the jobs and controls for Performance Max and Demand Gen, match each ad to the right destination, separate brand from acquisition reporting, and run a documented testing cadence. The exact campaign mix should follow demand and evidence rather than a universal template.
What changed in Google Ads in 2026?
Video Action Campaigns completed their move to Demand Gen, AI Max expanded the set of Search controls worth testing, and Google announced a 17 August change for target CPA and target ROAS campaigns that are limited by budget. The practical response is to review current settings and evidence—not to rebuild every account around a feature announcement.
Is Google Ads still worth it in 2026?
It can be when the platform can reach valuable demand at an incremental cost the business can support. Judge it with new-customer contribution, qualified lead value, total demand and lift evidence as well as platform attribution. If measurement, economics, stock, sales capacity or the landing experience are broken, more Google Ads spend can simply magnify the loss.
Should we stop all Google Ads brand spending?
No. Separate it, measure it and test its incremental effect. Keep brand bidding when competitor pressure, weak organic coverage, message control or measured lift justifies the cost. Reduce or stop it when total paid plus organic outcomes show that the ads mostly claim demand you would have received anyway.
Should every keyword theme have a custom landing page?
No. Build a distinct page only when the intent needs a different promise, proof, product set or offer. Synonyms that share the same decision can use one strong destination. A maintained product or collection page is better than many thin pages that drift out of date.
Is Performance Max better than Standard Shopping?
They do different jobs. Performance Max can optimise across more inventory and signals; Standard Shopping provides a narrower Shopping scope. Use the option that fits the test, controls and data you need. Some accounts use Standard Shopping as a control or deliberate shopping-only strategy alongside other campaign types.
How many Performance Max campaigns should we run?
As few as can express the necessary differences in budget, target, geography, product economics or stock. Split when separate control changes a real decision and each campaign can gather enough data. Do not create a campaign per category or bestseller by default.
Can AI write and upload our Shopping feed?
Use AI to draft, classify and identify missing fields, then review every output against the actual product, landing page and Merchant Center rules. Promotional stuffing, wrong variants, unsupported claims and mismatched images can cause disapprovals and customer harm. Keep a human approval step and test changes in batches.
Should we turn on AI Max for every Search campaign?
No. Treat it as a feature set to test. It can expand queries, customise text and choose other URLs, which may help a well-measured campaign but can create message or claim risk. Start where values, exclusions, URLs and experiment volume are strong, then review the journeys it actually served.
What is a good target ROAS?
The one that supports your contribution margin, cash position, customer mix and growth goal. Gross platform revenue is not profit. Calculate break-even and an operating target from your own economics, then adjust for incrementality and repeat contribution rather than copying an industry benchmark.
How long should a Google Ads test run?
Long enough to receive the planned traffic and include the normal conversion lag and business cycle. Two weeks may suit a high-volume, short-cycle store; a qualified-lead or subscription test may need much longer. Set the minimum before launch, and call the result inconclusive when it remains underpowered.
Can we reuse our Meta video ads in Demand Gen?
Yes, when the concept and rights fit, but adapt the execution for Google’s placements, aspect ratios, sound-off viewing and customer context. Keep the underlying idea identifiable so you can learn whether it travels. Match the destination to the creative promise and judge the test on qualified value, not views alone.
What should we inspect every week?
Check measurement health, spend and value pacing, search terms, brand contribution, new-customer share, Merchant Center issues, product groups, landing pages, PMax and Demand Gen assets, conversion quality and active test eligibility. Make emergency fixes immediately; save strategic budget, target and structure changes for the planned review.

