A constant pressure on companies to reduce costs while improving quality，efficiency，service and innovation，is on the daily agenda。In this complex and continuously evolving environment，a company's ability to react to the challenges becomes of vital importance。 In this new business reality，managers must have the ability to make decisions quickly and thoroughly，by taking evidence into account，and evaluating consequences and alternative plans in terms of growth，profitability and acceptable risk。In today's environment，being able to make good and fast decisions in all areas of business，including financial and risk management，marketing strategy and customer understanding，production and logistics，procurement and supply chain management，human resources management and development，IT-based process redesign, is becoming strategically important。