In recent years, the value driver-based corporate management became a key factor of management. Quick changes of market and capital requirements, as well as an increasing cost pressure, require short-term response from management. In order to do so, transparent reporting processes, including the crucial indicators and driver of earnings, are the basis for further decisions. These indicators are predominantly non-financials. The corresponding interdependencies are reflected in the performance reporting process and are the basis for discussions between management and operational business.