As part of the “Interdisciplinary Case Studies” course, students enrolled in the Bachelor’s Program in Finance, Accounting & Taxation examined the extent to which key performance indicators and systems support companies in implementing their strategies and their significance for corporate management from a controlling perspective.
The unit focused on practical application: Together with the lecturers, the students analyzed a case study on the merger of a coffee roastery with a coffee machine manufacturer. The aim was to identify how key performance indicator systems can be used in business practice. The strengths and limitations of calculation and classification systems that contribute to operational control and strategic implementation were discussed.
The students’ analytical skills were particularly challenged – for example, when calculating financial key figures based on the annual financial statements or when uncovering cause-and-effect relationships within a strategy map.
The course concluded with an exciting discussion about the opportunities and challenges associated with the introduction of a balanced scorecard in companies – from clearer communication of objectives to the requirements for a well-thought-out key performance indicator design.
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