The internal management system ensures that the Group’s key indicators are transparent, which enables them to be systematically strengthened. KUKA AG’s financial targets are performance indicators that affect the value of the company.

In order to determine return on sales, the operating result (EBIT); i. e., earnings from operating activities before interest and taxes, is compared to sales revenues. This is the ebit margin. To determine the return on capital employed, the operating result (EBIT) is compared to the average capital employed, which gives the return on capital employed, or ROCE. The operating result (EBIT) and ROCE are determined for the Group as well as the Robotics and Systems divisions. Free cash flow; that is, cash flow from operating and investment activities, shows whether the investments can be funded from cash flow, and how much cash is available for payment of dividends and debt servicing. This indicator is used at the Group level.

Orders received is an important early indicator of business growth and is continuously monitored at the divisional and regional level, while order backlog indicates the degree to which the company’s capacity will be absorbed in the coming months.

All key indicators are tracked and reviewed continuously using the internal reporting system. Any deviations from plan are analyzed by management and, if necessary, agreement is subsequently reached on the corrective actions required to achieve the targets.