1. Identify critical performance gaps based on last financial statements. 2. identify the performance problems and issues. 3. design key solutions and strategies 4. integrate them into models. 5. Simulate models to arrive at accepted ROE goals. 6. Strategic maps 7. Cost volume profit model 8. Working capital strategies (trading) 9. Fixed capital strategies 10. Sources of capital 11. Cash flows and liquidity 12. ROE model and objective 13. Estimate the results