The purpose of the company is to provide business management consulting services and training with a focus on "productivity analysis" and "controlling". This includes, in particular, the implementation of operational and strategic company analyses to increase productivity, the implementation of cost structure analyses, and the development and implementation of cost reduction measures. In addition, it is also the company's purpose to analyze the efficiency of controlling systems and to develop and implement controlling instruments. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, and conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, sell, and manage real estate in Switzerland and abroad. It may also provide financing for its own account or for the account of third parties, as well as provide guarantees and sureties for subsidiaries and third parties.