Serengeti makes lightweight sunglasses with 100 percent UV protection for hunters, hikers, and cyclists. Serengeti's long-term plans include the development of lenses for people who fish

These new lenses will have effective water-sheeting action to reduce lens spotting. Serengeti believes it can use its reputation as a sunglasses manufacturer for specialized markets to enter this new market of people who fish professionally and recreationally. Serengeti's plan is an example of ________.
A) ROMI
B) strategic planning
C) portfolio analysis
D) tactical planning
E) scorecard balancing

B