1. audit

  • Liquidity:
    • Bank balance sheet, cash, receivables, payables
    • 13-week liquidity plan
  • Cost analysis: material, personnel, material costs
  • Loss-makers: products, customers, companies, regions
  • Market / Competition: Initial assessment

2. survival

Liquidity Office

  • Clear competencies, bound by GF instructions
  • Individual check/release of all payments
  • Weekly jour fixe to prioritize expenditures


  • Cash review liquid/quickly liquid funds
  • Comprehensive bank mirror
  • Renegotiation overdraft lines

Immediate measures for generating liquidity

  • Spending freeze per organizational instructions
  • Adjust payment terms customers/suppliers
  • Reduction of receivables/inventories

3. redevelop

Structure costs

Organization and leadership

  • Performance analysis: personnel costs
  • Management margins in relation to performance
  • Leadership: Targets & Key Performance Indicators (KPI)

Other operating expenses

  • Reduction in spending limits Executives
  • Reduction comfort level fleet / travel
  • Review of infrastructure (IT, rents)


  • Determination of relevant contribution margins
  • Separation of volume/niche business
  • Reduction complexity assortments

Value added costs

Production and locations

  • Concentration/relocation Locations
  • Reassessment Make-or-Buy
  • Lead times, on-time delivery, rejects


  • Purchasing volume, number of suppliers
  • Ordering processes, approval, supplier selection
  • New tender, supplier talks

Sales and marketing

  • Weaknesses regions, channels
  • Customer DB and customer potentials
  • Market cultivation: Inactive customers, online

Warehouse and logistics

  • Storage: ranges, speed
  • Order processing, manufacturing, logistics
  • New tender transport/packing

4. grow

Strategy and structure

Strategy and positioning

  • Business area analysis (SWOT)
  • Cost/performance leader, niche player
  • Determination of core competencies

Target organization

  • Transparency performance of the departments
  • Identification of complexity drivers
  • Dimensioning according to target tasks

Product Market Concept

  • Matching customers – range of services
  • Cleanup / simplification assortment
  • Expansion of services sales

Operational management

Prices and conditions

  • Setting prices on DB analysis
  • Systematic discount structure
  • Coupling discounts to customer DB


  • Orientation to customer potential
  • Review calculation (bottom-up)
  • Strengthening contract management

Management system (performance management)

  • Company-wide KPI system
  • Goal-oriented planning system
  • Incentivization decision maker