By agreeing on targets, management has a decisive influence on the behavior of employees in day-to-day business. For this reason, it should be carefully considered which key figures and which target values are set. If several target figures are agreed upon, contradictions often result. If only one key figure is used as a target, it is not uncommon for side effects to arise that are to be regarded as undesirable – such as high inventories, poor delivery reliability or even high unit costs.
Institut für Produktionsmanagement
und Logistik