Controlling an organizational unit requires looking ahead by defining goals and evaluating them in suitable value units. Ideally, the overall target value results from the subsidiary goals. A correspondingly congruent pyramid of goals leads to a focused organization with a co-ordinated orientation. Definition and structure as well as implementation of the target pyramids require a solid understanding of the connection between the different sub-functions and processes of the organization. On the basis of the goal pyramid, goal agreements and evaluation systems can be gradually built up. The organization becomes transparent in its dependencies. The contribution of a sub-area to the overall system can be validated. Together with your F&C, these key figures are built up and anchored.