The notion of gap appears in many publications, however, their authors do not apply any clear division between the terms 'strategic gap' and 'planning gap', whereas these two notions relate to different issues. Moreover, there is also between them a relation consisting in that, while planning its objectives and actions, the enterprise should, in the phase of analysis, carry out a comparison of the market trends in the sphere of sales and enterprise's performance. Additionally, creating forecast models one may consider whether there is the need to modify the hitherto strategy or should it be continued. The planning gap is combined with the strategic gap. The broad scope of use of the analysis causes that this is a popular method allowing stating whether and to what extent the present strategy permits achieving the fixed market goals.