In reaction to the crisis situation detailed short and long-term activity plans for all departments are deducted from the improvement possibilities. For each improvement activity the saving potentials is quantified. Single time expenditure and single time return is measured and each improvement activity is put into the optimal time range. Alternative liquidity and result plans are provided, considering the effects of the improvement activities. Those activities are introduced, which promise the most success. Responsible persons are specified for the implementation of the improvement activities. A support during introduction time is given, particularly at unpopular measures (e.g. organizational restructuring), up to part time management. back