retailers/service facilities/financial institutions Utilizes a strategic planning model that begins with a framework of knowledge as a catalyst for planning - Economic Assessment, Industry Assessment, Competitor Assessment, Operating Assessment, Opportunity Assessment, Strategic Assessment, SWOT Analysis - to develop a future Operating Assessment. The opportunity assessment defines incremental opportunity and calculates product profitability to prioritize business interests. The operating assessment developes goals, objectives, and action plans consistent with the mission, core values and vision of the organization. Constructs the organization's pro forma balance sheet, defines the corresponding earnings impact and demonstrates key performance ratio leverage