TOWS matrix example

What it shows

The TOWS matrix (Weihrich 1982) puts internal factors (strengths and weaknesses) across the top and external factors (opportunities and threats) down the side, as in Weihrich’s Figure 2. Each inner cell holds one kind of strategy, with Weihrich’s label and aim.

The header cells repeat the twelve items of the SWOT analysis example for Northfield Coffee Roasters, a fictional specialty coffee roaster. Each strategy cell holds two strategies tagged with the codes of the items they combine, as Weihrich does in his Volkswagen example (Figure 5).

How to read it

1. 1

   A strategy’s codes say where it comes from. “Add a home-espresso tier for subscribers” combines S1 and O1, so it is an SO strategy.

2. 2

   WO strategies take up an opportunity in a way that shrinks a weakness: lease extra roasting capacity to supply offices (W1 O2).

3. 3

   ST strategies use a strength against a threat, such as tastings in the cafes to hold customers against online newcomers (S3 T2).

4. 4

   The WT cell is the defensive corner. In Weihrich’s words, “Whatever strategy is selected, the WT position is one that any firm will try to avoid.” Its strategies are about getting out of it.

The four strategies

• SO (maxi-maxi): use strengths to maximize opportunities.
• WO (mini-maxi): minimize weaknesses to take up opportunities.
• ST (maxi-mini): use strengths to deal with threats.
• WT (mini-mini): minimize both weaknesses and threats.

Ways to use it in teaching

• Have students fill the matrix from their own SWOT. A strategy that cites no item has not drawn on the SWOT at all.

• Ask students to rank the eight strategies for Northfield and say which SWOT items carry the most weight.

• Two WO strategies chase office customers (O2), and the Ansoff matrix example calls the same move market development. On the generic strategies page, though, the rival already serving offices is a low-price roaster with a cost focus. Ask whether Northfield can win offices without leaving its differentiation focus.

• Weihrich sets the matrix inside a seven-step strategy process (his Figure 2). Have students read the paper and list what the matrix leaves to the other six steps.

Sources

• SWOT analysis. (n.d.). In Wikipedia. Retrieved October 19, 2026, from https://en.wikipedia.org/wiki/SWOT_analysis
• Weihrich, H. (1982). The TOWS matrix: A tool for situational analysis. Long Range Planning, 15(2), 54–66. https://doi.org/10.1016/0024-6301(82)90120-0