The viability studies, aim to provide us a detailed picture, for the strengths and the weaknesses of a project. A company which, whether is existing and hence has a history, or it is under constitution.

A well-planned viability study, analyzes the company or the work (project), describes the product or the service, gives information on the various operations and the way of administration, and provides a specialized market research, financing information and legal and tax advices.

If we would like to focus on basic units, that should cover a feasibility and viability study, we would focus on the followings:

• The sizes and market characteristics (Departments – Competition – Trends)
• The company (Diachronic development of sales, cost and results)
• The strengths and weaknesses, possibilities and threats (analysis SWOT)
• The prospects (Forecasts of sales and operational expenses)
• The prescribed accounts of results of use and expected cash flows
• The analysis of short- and long-term capital needs
• The ability to service the debt obligations and the possible need for their restructuring.

Every owner of small or large unit should understand that now the full modernization is necessary, not only of the installations, not only of services, but mainly is required the modernization of methods of development and control of a company, both at present and in future phase of development. We should analyze with methodology and know-how each parameter so that the accommodation establishment can meet the demands of the new era and face with the best and safest way, the challenges of the future.