A SWOT analysis should be performed when a company is

The correct answer is B. starting the strategic planning process . The CSSBB material states that in the strategic planning process , a firm’s internal strengths and weaknesses and external opportunities and threats have to be determined . It also says that SWOT analysis requires a comprehensive appraisal of the internal and external situation before suitable strategic options can be determined .

This means SWOT is an early-stage planning tool, used before objectives, tactics, or deployment plans are finalized. Its purpose is to help management understand the organization’s current position and external environment so strategy can be built on strengths, exploit opportunities, and address weaknesses and threats. The CSSBB source further notes that upon completion of the SWOT analysis, the implementation phase begins , confirming that SWOT comes before execution and deployment. Therefore, SWOT is most appropriately used when the organization is starting the strategic planning process , not after the plan is already defined. That makes B the verified answer.