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The book opens with a fundamental economic truth: a company's performance is not just a question of sales figures or sales volume. It is a complex system that combines strategic vision, operational efficiency, financial intelligence and managerial agility. In an uncertain environment, only companies that know how to combine profitability and controlled growth will succeed. This book proposes a pragmatic method based on five pillars: growth strategy, profitability management, cash management, organizational efficiency and performance culture.