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The purpose of this chapter is to analyze Cercica ́s unprofitable social business units – Professional Formation (FP) and Residential Units (UR) – and suggest an action plan so they can reach their break-even point. The analysis of each unit is composed by an overview, a financial diagnosis, which will be the main issue of the chapter, and an organizational diagnosis, where it was realized a data survey and an interview with the units’ technical coordinators. The remaining sub-chapters focus on the factors responsible for their negative results and the proposed recommendations that will help them to break even.
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Business unit Professional formation Residential units Disabilities
