Within a business strategy, performance measurement indicators reveal relevant business and operational levers which lead to sustainable increase in performance and corporate value. A governing system is thus required which not only considers the financial, operational, customer and employee aspects but also research and development (Balanced scorecard).

Doubling the return on sales: With measurement tools established, operational action plans need to be developed which reflect a business strategy in accordance with the paradigm of the dual business leadership. For example, a goal should be to double the return on sales.