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Lecture 9 - Lehrstuhl für Controlling - Technische Universität München

Lecture 9 - Lehrstuhl für Controlling - Technische Universität München

Lecture 9 - Lehrstuhl für Controlling - Technische Universität München

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<strong>Technische</strong> <strong>Universität</strong> <strong>München</strong><br />

Example: Performance pyramid for a computer manufacturer<br />

Vision:<br />

„To provide fault-tolerant computer<br />

solutions to financial service companies“<br />

Corporate<br />

Vision<br />

Objectives defined on<br />

business unit level<br />

Market (i.e.<br />

Share<br />

Growth)<br />

Financial<br />

(i.e. EVA)<br />

Core processes<br />

Critical elements of a core<br />

process (customer<br />

satisfaction, flexibility,<br />

productivity) and their<br />

global measures<br />

Customer<br />

satisfaction<br />

No. of<br />

complaints<br />

Survey results<br />

Repeat sales<br />

Flexibility<br />

Responsivene<br />

ss to order or<br />

configuration<br />

changes<br />

Productivity<br />

Inventory<br />

turns Cycle<br />

Times<br />

Goals on<br />

department<br />

level<br />

Quality Delivery Cycle Time Waste<br />

Value-Based Management: <strong>Lecture</strong> 9<br />

20<br />

© Gunther Friedl – SS 2013

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