Objectives of the management system
The goal of our Group strategy is to sustainably increase the enterprise value. The KUKA Group’s financial targets are our control instruments and key performance indicators that affect the value of the company.
Control and supervision
Our internal Group management system ensures the transparency of key performance indicators. Find out more about the financial benchmarks as well as control and supervision at KUKA here.
Financial benchmarks for control and monitoring
We determine EBIT, ROCE and free cash flow benchmarks for the Group and the Robotics, Systems and Swisslog divisions.
- We use earnings before interest and taxes (EBIT) to ascertain the return on sales. We assess this operating result in relation to sales revenues. This results in the EBIT margin.
- To determine the return on capital employed (ROCE), we compare the EBIT to the average capital employed.
- Free cash flow is the net cash flow from current business operations and investment activities. This benchmark indicator shows whether the investments can be funded from cash flow, and how much cash is available to pay dividends and to service debt.
Business performance and order backlog
An important early indicator of business performance is the volume of orders received. We record this according to business segment and region. At the same time, the order backlog is an indicator of capacity utilization in the coming months.
All key indicators are continuously tracked and reviewed as part of the monitoring and control measures of the internal reporting system. Any deviations from plan are analyzed by management. If necessary, measures are agreed to ensure that the targets are reached.