Performance Management in Retail and the Consumer Goods Industry

1. Front Matter

   Pages i-xv

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2. Controlling Versus Management Accounting: How German and Anglo-American Understanding Differs

   1. Front Matter

      Pages 1-1

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   2. Understanding the Benefits of German Controlling and Management Accounting

      • Larry White

      Pages 3-9

   3. Cost Accounting Systems in Germany and the USA: A Cross-National Comparison and Empirical Evidence

      • Peter Kajüter, Moritz Schröder

      Pages 11-26

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

   1. Front Matter

      Pages 27-27

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   2. Current Challenges for Consumer Goods and Retail Companies and Their Implications for Controlling

      • Ralf Eberenz, Maximilian Schröer

      Pages 29-47

   3. Digitization of Corporate Performance Management: Revolution or Evolution?

      • Sascha Brosig, Carsten Bork, Walid Mehanna, Stefan Tobias

      Pages 49-65

4. How to Approach Performance Management: Best Practice Concepts

   1. Front Matter

      Pages 67-67

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   2. Approaches for Steering Multichannel Retail Companies

      • Philipp Graf von Arnim

      Pages 69-84

   3. Managing Retail and Wholesale Business by Performance Indicators

      • Bernd Seufert

      Pages 85-99

   4. Enabling Data-Driven Management Information at the REWE Group Through a Value-Adding Integrated Management Data Warehouse

      • Tino Eichler, Christoph Kremers, Florian Werner

      Pages 101-120

5. Digital Performance Management: New Opportunities to Boost Efficiency

   1. Front Matter

      Pages 121-121

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   2. The Digital Strategy: The Guide to Systematic Digitization of the Company

      • Daniel Kittelberger, Lea-Sophie Allramseder

      Pages 123-136

   3. SAP S/4HANA: Performance Management in Real Time?

      • Frank Poschadel

      Pages 137-151

   4. How to Use Robotics Within Finance Functions?

      • Sina Gieseking, Kai Grönke

      Pages 153-164

   5. Big Bang Based Decision Automation

      • Mareike Clasen, Michael Milnik

      Pages 165-182

   6. Performance Management of the Digital Pure Play Zalando

      • Jörg Engelbergs

      Pages 183-195

6. Planning, Forecasting and Management Reporting: Suggestions for Doing It the Smarter Way

   1. Front Matter

      Pages 197-197

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   2. Corporate Planning in Retail Companies: Efficient, Robust, and Flexible

      • Michael Buttkus

      Pages 199-214

   3. Shorter Planning, Better Management

      • Dominique Reuse, Mario Schoeb, Ulrich Teuscher

      Pages 215-223

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

• Horváth & Partner GmbH, Berlin, Germany

  Michael Buttkus

• Horváth & Partner GmbH, Hamburg, Germany

  Ralf Eberenz

Michael Buttkus is a partner at Horváth & Partners, where he heads the retail and consumer goods competence center. He has extensive practical experience in the areas of performance management, management accounting and finance, strategic business management, and process and organizational management.


Prof. Ralf Eberenz is a senior advisor at Horváth & Partners and teaches business administration at the NORDAKADEMIE Graduate School in Elmshorn, Germany. He gained comprehensive practical experience in the consumer goods industry in various leadership positions at Beiersdorf. His major areas of expertise are strategic business management, management accounting, risk management, and mergers & acquisitions.

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