Franco Carlo Papa (Chairman of PGS Consulenti) and Luca Sala (Partner of PGS Consulenti) see strategic and financial plans as essential common tools for exiting the crisis, ending the vicious circle that is hampering economic development. The plan is used as the central valuation tool for supporting business continuity in most of the crisis resolution procedures examined. It should therefore also become the tool generally used by companies to provide accurate strategic and financial information benefitting all stakeholders, including the banks, allowing better assessment of creditworthiness and company rating.