Few models currently exist which aid managers in their strategic market planning. The models or frameworks which do exist have a variety of shortcomings, a major one being an inadequate linkage to a business organization’s dominant goals for existence — earnings and return on investment. This paper develops a planning model based on a firm’s present levels of earning and return designed to provide a partial foundation on which its managers can base their strategic market planning. Depending on the firm’s placement in the model, different organizational objectives and strategies exist for improving future performance.