Success always depends on the appropriate procedure of preparation.


According to the management cycle, the following topics are handled in the context of consulting:


Company Analysis – Objectives (strategic and operational) - Corporate strategy - Implementation – Control


management cycle

Formulation of objectives

The first step is the formulation of objectives. Objectives can be seen as future states, which are judged as desirable by a preference-order of the decision maker.

Beside objectives of higher or lower importance there are also so called intermediate objectives, e.g. strategic aims or bottom targets for individual actions or projects.



Planning means the mental pursuit of various alternatives which need to be realized in the future.


Decision means to choose one feasible alternative.


The implementation is the execution of the plan. Subjects of implementation are the assignment of tasks to human and material resources, the transfer of decision-making and the creation of processes between the relevant divisions.

Control / Feedback

The control checks whether and in which manner the objectives have been achieved. Prerequisite for the control is a quantification and formulation of targets in order to measure the degree of goal achievement. The results of monitoring are incorporated as feedback with the further management process and control the future course of action.