- Market share objectives constitute a key element of a firm's corporate strategy. Market share strategy decisionsto build, maintain, or harvest shareare generally based on a careful consideration of the longterm and shortterm profitability and cash flow implications of such decisions. The product sales growth rate and capacity expansion implications of share building strategies, the sustainability of implied sales growth targets and its consistency with the established financial policies and objectives of the firm are the subject of this report. The sustainable growth model outlined provides a framework for evaluating the financial feasibility of sales growth objectives at the strategic business unit level and the firm level, from the standpoint of expected return on sales, investment requirements per dollar of sales, target capital structure and the dividend policy of the firm. Copyright 1983 John Wiley & Sons, Ltd.