There are exactly two levers for returns, namely sales the influence of sales and revenues on earnings (2.1) and the cost. This sounds simple, but it is not. If the ratio of sales revenue to costs does not fit at all, companies find themselves in an economic crisis. In a crisis, the pressure to increase earnings is particularly high. Effective measures for a sustainable increase in earnings have a direct impact on the credit rating and the value of the company. Annual earnings increases that are implemented in a transparent manner even have a multiple leverage effect on the enterprise value. It is therefore worthwhile planning and implementing projects geared towards increasing returns with professionals.