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The text addresses the issue of using (managing) opportunities in the context of strategic work. Today’s society and environment face many new challenges. A challenge can be both an opportunity and a threat. This depends, among other things, on whether we can use it to achieve positive effects on goals or the budget (then the challenge becomes an opportunity) or whether this is not possible (then the challenge becomes a threat). Risks and their levels can be derived from a specific threat. A new challenge may also lead to the need to modify existing goals or set new goals. There is a big difference between risks and opportunities in terms of legal obligations – for many risks, there is a legal obligation to address the risks (e.g. financial risks under the Financial Control Act). However, there is no legal obligation to use the opportunity, but the opportunity cost must be considered. Opportunity usage (management) involves the systematic (1) identification (recognition) of opportunities, (2) their evaluation (analysis), (3) their use (making decisions about use/nonuse and implementation of decisions), (4) monitoring (pursuit) of opportunities, performing these activities in such a way that they contribute to the fulfillment of the mission, the achievement of objectives or the accomplishment of tasks. The text is divided into 10 chapters. Chapter 1 explains the basic concepts related to using (managing) opportunities. Chapter 2 discusses approaches, procedures, and methods for evaluating and controlling opportunities. Chapters 3 to 6 address the individual phases of opportunity use (management). Chapter 3 is devoted to identifying opportunities, Chapter 4 to evaluating opportunities (a two-criteria evaluation based on feasibility and impact is recommended), Chapter 5 to tactics for using opportunities, and Chapter 6 to monitoring opportunities. Chapter 7 provides examples and case studies. Chapter 8 contains selected recommendations or limitations. Chapter 9 contains information on the Excel template for opportunity assessment. Chapter 10 concludes the entire text. The text is accompanied by a video lecture that summarizes the most important findings, a template in Excel for a two criteria evaluation of opportunities, and instructions for the template.