Gap Analysis

I’m spending spare moments doing desk research on quality systems for micro enterprises, but I’m easily sidetracked. So when I read that gap analysis could be a valuable tool, I naturally had to find out more about this method of assessment.
The definition is straight forward:

Technique for determining the steps to be taken in moving from a current state to a desired future-state. It begins with (1) listing of characteristic factors (such as attributes, competencies, performance levels) of the present situation (“what is”), (2) cross-lists factors required to achieve the future objectives (“what should be”), and then (3) highlights the ‘gaps’ that exist and need to be ‘filled.’ Also called need-gap analysis, needs analysis, and needs assessment.

Sounds good.
I know the present situation really well, so 1 is covered. I also know “what should be”, but I’m somewhat vague as how to achieve this aim. 2 is definitely more difficult! Does 3 refer to the gaps in the market for my services, or the gaps in my performance? Or both? I’d really appreciate some comment on this.
Meanwhile I’ll have some fun trying to determine how to achieve future objectives.