Performance Management in Retail and the Consumer Goods Industry

Best Practices and Case Studies

  • Michael Buttkus
  • Ralf Eberenz

Table of contents

  1. Front Matter
    Pages i-xv
  2. Controlling Versus Management Accounting: How German and Anglo-American Understanding Differs

  3. Something New on the Agenda: Challenges and Trends Controllers Have to Cope with

    1. Front Matter
      Pages 27-27
    2. Sascha Brosig, Carsten Bork, Walid Mehanna, Stefan Tobias
      Pages 49-65
  4. How to Approach Performance Management: Best Practice Concepts

  5. Digital Performance Management: New Opportunities to Boost Efficiency

    1. Front Matter
      Pages 121-121
    2. Daniel Kittelberger, Lea-Sophie Allramseder
      Pages 123-136
    3. Sina Gieseking, Kai Grönke
      Pages 153-164
    4. Mareike Clasen, Michael Milnik
      Pages 165-182
  6. Planning, Forecasting and Management Reporting: Suggestions for Doing It the Smarter Way

    1. Front Matter
      Pages 197-197
    2. Dominique Reuse, Mario Schoeb, Ulrich Teuscher
      Pages 215-223
    3. Johannes Isensee, Angelina Schulmeister
      Pages 257-268
  7. Functional Controlling: Business Specific Value Proposition

    1. Front Matter
      Pages 269-269
    2. Oliver Greiner, Svenja Stöveken, Nikolai Brosch
      Pages 271-282
    3. Johannes Hofmeister, Björn Portner
      Pages 283-296
    4. Ralf Eberenz, Stefan Behringer
      Pages 297-310
    5. Franziska Schmiedebach-Ullner
      Pages 325-340
    6. Heiko Schulte-Oversohl
      Pages 385-403
    7. Christian Daxböck, Jochen Kröber, Markus Bergmann
      Pages 405-423
    8. Dominik Fuchs, Mathias Haas, Julian Dombrowski, Nicolas Göpfert
      Pages 425-442

About this book


This book offers essential insights into various management concepts for retail and consumer packaged goods companies. Addressing a range of topics in the field of performance management, it presents concepts for management control, management reporting, planning & forecasting, as well as digitization-related aspects. The contributing authors share valuable lessons learned from real-world consulting projects and present innovative approaches to successful and effective management control at retail and consumer packaged goods companies.


Retail Consumer Goods Industry Controlling Management Control Cost Accounting Performance Management CFO KPI Reporting Planing Forecasting

Editors and affiliations

  • Michael Buttkus
    • 1
  • Ralf Eberenz
    • 2
  1. 1.Horváth & Partner GmbHBerlinGermany
  2. 2.Horváth & Partner GmbHHamburgGermany

Bibliographic information

Industry Sectors
Chemical Manufacturing
Finance, Business & Banking
Consumer Packaged Goods