Financial reports show when earnings shortfalls have occurred, but deficits can often be identified well in advance during the planning phase. This phase offers a good starting point for fundamental restructuring because this is when the company's cost and revenue structure is subject to intense scrutiny. Based on these insights, ideas for corrective measures should be collected. There should be no taboos: this is the time to identify as many cost and revenue levers as possible. Afterwards the levers can be assessed and prioritised – e.g. based on their earning effects or strategic fit.