I started by assembling a detailed one-for-one cross reference data base. Once this was complete, a thorough competitive market pricing study was added to the data. Once assembled, it was used as the basis for analyzing new business opportunities: Can the company compete based on market price? Can the company be profitable based on the market price? Is this a good business decision to pursue this new business? More importantly, when using this data for annual price action planning, it was determined that the company was under priced in several categories.