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In this article, a multi-purpose performance measurement system is developed enabling companies from all industries to manage their business activities with uniform enterprise-wide earnings and risk measures as a value-oriented corporate management geared towards sustainability and resilience. In particular, the developed KPI system consistently supports continuous performance measurement and risk monitoring as well as ex ante decision support as core tasks of an IT-supported integrated earnings and risk management. Its application, especially in good times, strengthens the resilience of companies in times of crisis. |
