Targets

Joint working out and development of both the qualitative and quantitative targets; the latter in form of budgetary accounting (sales, turnover, commodity input, costs, profits, financial-, liquidity- and capital development investments) for the next three years, thus:

• Targets as to market position
• Targets in view of the return of investment
• Financial targets
• Social targets

The determining and achievement of the above mentioned target are mutually dependent on each other. Although the profitability target remain the most important, the others are of nearly equal importance.