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An opportunity matrix is a decision analysis tool for analyzing potential opportunities. Entrepreneurs use it, but so do many other companies. The idea is that, since capitalism is the direction of scarce resources (money and time) to activities that maximize profit, business leaders must decide between opportunities. A common tool for analyzing opportunities is the opportunity matrix. There is no set format, however, a common layout is to list opportunities in the rows of a spreadsheet and different criteria (such as gross margin) in the columns. This allows one a consistent framework for analyzing opportunities.

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