Without key figures, there is no controlling, so no management; if you want to use budgets, control a project or assess the success of the company. The development and comparison of key figures, shows the need for improvement, quickly draws attention to changes, or points to vulnerabilities.
Typical key figures for management control are return on sales, operation profitability, equity ratio or debt ratio, EBIT, GOP, and others that are discussed in this glossary.
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