Abstract
This study is an attempt to approximate the complex issues relating to the differentiation strategy of products implemented by a manufacturing plant. Based on theoretical knowledge as well as their own professional experience, the authors found it appropriate to conduct the subject literature queries, remaining in direct relation to the topic of the research. In the further part of the paper it was considered appropriate to develop a manufacturing plant strategy model based on product diversity. The authors intend to move the conducted theoretical considerations to the field of practice, assessment of quality of the product differentiation in terms of its impact on the profitability manifested by an increase in the value of the studied manufacturing plant.