Conclusion: performance indicator systems which have evolved over the course of time, but which are not always transparent and understandable, can be found in most companies. The utilization of suitable methods, a rethinking of the definition of the indicators in terms of alignment with the business processes and the corporate strategy, and the enforcement of strict governance will, in the medium term, produce a performance indicator system which can meet the demands of all information recipients. 

______________________ 

[1] Detecon (Schweiz) AG, University of St. Gallen, Study Management Reporting, 2009

[2] R. Kaplan, D. Norton, Strategy Maps, Der Weg von immateriellen Werten zum materiellen Erfolg, published by Schäffer-Poeschel in 2004

[3] 9th European TDWI Conference, 15 to 17 June 2009, Munich. TDWI = The Data Warehousing Institute, worldwide organization for data warehousing and business intelligence