scope:

Introduction

Key figures are a useful tool for the quantitative assessment of operational sequences and for the representation of reliable information as a basis for the analysis and control of corporate processes. Key figures are based on business processes¹) and not on departments and functions of a company.

Key figures are generally described as a means of assessing important information and interconnections and representing complicated structures and processes in a relatively simple manner. Key figures have proved their worth in commercial practice and allow company management to gain a rapid and comprehensive overview of the efficiency of processes and organisation.

Taken in isolation, key figures are neutral in the statement they make. It is only through the creation of a key figure system that internal company key figures receive their strategic and operative character. A key figure system is characterised by the grouping together of available individual key figures which are materially related to each other and directed at an overall target.

The strategic character of the indicator system is represented by its planning function. It allows to establish plan figures (desired key figures²)) on the basis of an analysis of the actual figures.

The operative character of a indicator system arises from its monitoring and control function. Through a continuous comparison of the actual key figures with the desired key figures, the weak points in the structural and process organisation can be quickly identified. By observing the development of key figures over an extended period it is possible to check whether and to what extent new entrepreneurial measures have led to a "palpable" success. The obvious disadvantage of such indicator systems is, however, their retrospective orientation. The use of a indicator system can thus be regarded as a continuous series of planning functions (Plan) and monitoring functions (Check) through which measures (Do) are evaluated and control functions (Act) derived (PDCA cycle).

These key figures arise in certain functionally or organisationally related processes or areas (process or area-related key figures). As to achieve a general overview of logistic-oriented key figures, there is no attempt made to gain a complete observation of overall company interrelationships (cross-process or cross-area key figures).

In the compilation of the key figures presented here, consideration was mainly given to local key figures on the operative level. The focus is on internal logistics. Or, more precisely: on the storage and distribution centres between the incoming goods and outgoing goods ramps. The approx. 350 key figures were defined and derived on the basis of practical warehouse logistics conditions. This gives the potential user of the guideline a range of key figures to choose from depending on the situation and requirements. Modern communications technologies, such as the intranet, allow the development of indicator systems within an economically feasible framework for practically every size of company. This guideline can serve as a valuable aid in this.

¹⁾ profit or turnover-relevant organisational processes 

²⁾ serve as guideline figures for company policy