Value-Oriented Management

Value-oriented management is a recognised form of corporate financial management. Value creation is of central importance to all companies, regardless of their market, size and legal form.

As a basis for its financial management, Migros applies a model of value-oriented management specifically adapted to the Migros Group. This requires the Migros Group to act just like any other company as regards value creation and efficiency. The paramount objective for Migros here is to guarantee long-term success by means of sustained value creation. To achieve this, different targets are set for the different business areas. 

Migros therefore differs from capital market oriented businesses in its use of the value created. Added financial value is made available to customers, to secure jobs, for the Culture Percentage or for long-term investments in major projects. Further information about this can be found in the Value Added Statement.

The concept applied and its methodology are not intended solely to strengthen the notion of added value; they also improve the quality and transparency of decisions and ensure the availability of relevant financial information. This means that Migros can focus more on the sustained implementation of its corporate strategy and on greater integration of strategic, financial and investment planning.

Annual results, budgets and plans are assessed on the basis of established targets and new projects are evaluated accordingly. Sector-specific evaluations with differentiated targets also enable Migros to evaluate its activities and risks in more detail, showing the value added by the corresponding sectors or projects. Key variables such as appropriate returns, growth and value creation are therefore a component of Migros' operations and strengthen its influence in an increasingly competitive market environment. The key concept of value-oriented management and a positive focus on greater attractiveness are thus ever-present considerations.

Value-Oriented Management (pdf, 20.99 KB)