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Table Table 1 Go-to-market & pricing

The market allocation ledger

A market-size number becomes budget-relevant only after the market, firm, resources, and return are separated.

StageQuestionMinimum recordOutputInvalid leap
Market potentialWhat exists in the defined market environment?Buyer, geography, unit, date, price basis, boundary, and methodOpportunity boundaryTreating the whole environment as company sales
Firm sales potentialWhat could this firm sell under stated conditions?Offer, route, fit, capacity, sales coverage, competition, and assumptionsReachable sales scenarioCalling an assumption a market share
Required resourcesWhat must the plan consume to reach that scenario?Launch, service, delivery, working capital, people, time, and constraintsResource caseTreating a market-size estimate as a cost plan
Return on investmentDoes the investment deserve funding over the chosen horizon?Cash flows, investment, horizon, outcome, downside, and decision ruleInvestment decisionInferring ROI from market size alone

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Reference & Evidence

Source: Goodman (1972), Natarajarathinam and Nepal (2012), Waheeduzzaman (2008), and Bruna (2024). Framework rows are the author's synthesis.

Each line is a claim from the register this journal publishes against, resolved from the register at build time.

  • B Goodman's own distinction: market potential is a measure "of an environmental state at a point in time (present or future)", whereas "sales forecasts are measures of expectation which are conditional upon inputs of the various marketing decision variables", and "it is usually necessary to rely on proxy data for most of the things a marketer would like to measure" Goodman. (1972) · MSB27-C1
  • B The three stages are the paper's own: "The first step assesses the broad market potential of a country; the second step estimates the sales potential for a specific company, and the third step calculates return on investment for the company based on the resources required" Natarajarathinam & Nepal. (2012) · MSB27-C2
  • B And each stage carries different conditions: "Each step of the methodology accounts for several external and internal factors", demonstrated on "An example of a fastener manufacturer targeting the Mexican market is used to demonstrate the applic"ation, so it is one worked case and not a formula Natarajarathinam & Nepal. (2012) · MSB27-C3
  • B The four criteria are the paper's own: Table 1 "provides an evaluation of the methods on the basis of four criteria, viz., precision, prediction, price, and pragmatism" Waheeduzzaman. (2008) · MSB27-C4
  • B The methodological verdict is the paper's own: "The paper concludes that using a single rule to proxy Internal Market Potential in the same way for any sample is a bad methodology", on "For a sample of European regions, the paper concludes that the literature should be more explicit about historical processes of agglomeration" Bruna. (2024) · MSB27-C5
  • B TAM, SAM, and SOM are useful labels only when their market boundary, unit, date, serviceability, and scenario assumptions are explicit Author framework in the market-allocation ledger · MSB27-C6
  • B A budget decision requires a visible resource requirement, investment horizon, outcome, and downside case after market and firm reach are stated Author framework grounded in the cited market-potential sources · MSB27-C7

Grades: A, verified against the printed page of the primary source · B, primary source, text layer only · C, authoritative secondary · D, reported.

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