Utility company in the field of environmental and energy efficiency, which managed “Combined Heating and Power” (CHP) plants for large manufacturing companies.


The company needed to define a model to be utilized in order to evaluate its CHP projects in terms of commercial offer, and develop a structured Business Plan.


  • Have a standardized tool (Business Plan) to utilize when interfacing technical and commercial staff, for the valuation of the new CHP projects.
  • Rely on a clear and documented methodology to analyze all initiatives in terms of impairment test.


  • Developed, shared and implemented a new Business Plan process.
  • Training to all employees in the technical and commercial areas to utilize the new process.
  • Regular client support to proceed to the impairment test (IAS 36) for all initiative.