As performance is the main constituent of sustainable value creation, it is essential to identify how managers can contribute to its improvement.

Two key management levers are obvious contributors: commercial profitability and efficient use of operating assets. This last “issues” module shows the interaction between both levers and suggests ways to improve performance. Managing the Working Capital Requirement is always a promising process, but the link between profit and operating cycle management should be taken into account, the performance tree being a very useful tool to create consistency in the value creation process. Managing long-term assets is also mobilized, especially in the situation where a “make or buy” is considered.