The creation of the companies from the scratch emphasizes the importance of strategic and long term planning and the implementation of the strategies. Companies have to decide between several strategic issues such as manufacturing or subcontracting devices and components, selling via own sales or with partners, establishing own R&D or licensing etc. This requires usually entrepreneurial attitude. By making these decisions participants learn the competitive advantages of their own companies and those of their partners. The good coordination of functions guarantees the timely deliveries, right price and appropriate tax planning including transfer pricing, profits of low tax area, etc.