It is a management methodology aimed at addressing issues related to the organization's priority themes (increase in revenue, cost reduction, or operational efficiency) with the ultimate objective of maximizing value for shareholders.

By breaking down indicators, goals are established for all hierarchical levels (from Senior Management to Operations), ensuring a comprehensive understanding of the contributions of areas/processes to the overall result.

After determining the results, the different areas convene to conduct technical analyses and define countermeasures if deviations occur, through Action Plans with responsible parties and deadlines.

 Attain the expected profitability by implementing guidelines across the company's structure, encompassing medium and large scales, with the objective of maximizing value for the shareholder(s).

 Medium to large companies experiencing diminished profitability and organizational structures characterized by limited focus, alignment, and a culture conducive to achieving results.

• Establish a logical and structured chain of measurable indicators;
• Cascade global goals from senior management to the company's operational base;
• Create action plans for all improvement goals;
• Implement a system for monitoring results and addressing potential deviations.