A vision statement describes the desired, aspirational future state of an organization. The mission statement defines the organization's core purpose and how it will operate to achieve its vision. The given mission, "To meet or undercut all our competitors' prices," is a strategy focused on cost leadership. The vision "To offer the best value office fitting service" is the most logical aspiration for this mission. It positions the company's low-price strategy as a means to deliver superior value to customers, creating a clear and coherent link between the company's operational approach (mission) and its long-term ambition (vision).

B. To reduce the cost of office fitting by 5%.: This is a specific, measurable business objective or goal, not a broad, inspirational vision statement.

C. To increase the company's market share.: This is a strategic goal that results from successfully executing the mission, not the overarching vision itself.

D. To be the premier office fitting company: The term 'premier' typically implies leadership in quality, service, or prestige, which often conflicts with a mission based purely on being the lowest-cost provider.

1. Paul, D., Yeates, D., & Cadle, J. (2020). Business Analysis (4th ed.). BCS, The Chartered Institute for IT. In Chapter 3, Section 3.2.2, a 'vision' is defined as describing "the desired future state for the organisation," while a 'mission' is "a statement of the overriding purpose of an organisation." The mission to undercut prices is the purpose that serves the future state of being the best value provider.

2. Collins, J. C., & Porras, J. I. (1996). Building Your Company's Vision. Harvard Business Review, 74(5), 65–77. This foundational article distinguishes the mission (part of the core ideology, the 'how' and 'what') from the envisioned future (the 'why' and 'where'). "Best value" represents an envisioned future, while undercutting prices is the core operational purpose.

3. MIT Sloan School of Management. (n.d.). Module 1: Strategy and the Business Landscape. In 15.S60 Professional Seminar in Strategic Management. MIT OpenCourseWare. The course materials distinguish between a vision (a future-oriented aspiration), a mission (the fundamental purpose), and strategic objectives (specific, measurable targets). Option A is a vision, while options B and C are objectives.