In the Islamic market, obtaining profits and wealth is not considered as the ultimate goal, but the ultimate goal of each economic activity is divine closeness. The strategy governing in a desirable Islamic market is the victory-victory strategy in which enterprises collaborate with each other and try for satisfying the society demands and enhancing public welfare. This study aims to discuss values affecting Porter competitive strategic decisions considered as a regular pattern in articles on strategic management and marketing. Values considered in competitive strategic decisions including differentiation strategy, cost leadership strategy and focus strategy, were extracted that by defining them we can provide an assistance, even a few, for considering these divine values in policy makings relating to marketing strategic decisions, that these values include quality principle, no fraud principle, ethical services delivering principle, justice and fair in pricing principle, costs optimization principle, individuals social prestige respecting principle. This research is of an applied nature with respect to nature of its objective and descriptive-surveying with respect to its methodology. Its statistical population includes Foods and Beverages Industries’ managers in South Khorasan Province, Iran who are 41 persons. Data gathering method is census. Data analysis indicated that in competitive strategic decisions made in Foods and Beverages Industries, quality principle, costs optimization principle, and individuals’ social prestige respecting principle are complied with and ethical services delivering principle and justice principle are considered in a lower level, that according to the research’s findings, it is due to governance of capitalism principles on Islamic societies.