Kennzahlengestütztes Produktionscontrolling in mittelständischen Einzelfertigungsunternehmen

Abstract

Medium-sized companies engaged in make-to-order production that are specialized in the field of special machine construction, such as GFM Steyr, are faced with the challenge of efficiently planning, controlling and monitoring their complex and customized production processes. Individual production is characterized by a wide range of customer requirements, small batch sizes, highly individualized products and close coordination between design, procurement and production. A central problem is that many companies lack systematic production controlling. Without defined control parameters and suitable key performance indicators, there is a lack of transparency, which can lead to delayed responses to deviations and poor decision-making. This results in the need to identify key performance indicators for production controlling and to derive practical and applicable indicators from them. The aim of this thesis is therefore to find out which control variables are particularly relevant for production controlling in medium-sized make-to-order manufacturing companies, why they are critical to success and how they can be converted into suitable key figures. Rather than developing a complete system of key performance indicators, the focus is on the targeted selection of effective individual indicators that can contribute to the management, control and continuous improvement of production. The thesis is divided into three main sections. First, there is an introduction containing the problem definition and the research question. This is followed by the theoretical foundations of the various topics in production controlling, such as individual production, success-relevant control variables and key performance indicators. Building on this, the central control variables, including time, costs, quality, flexibility and the economic, ecological and social dimensions of sustainability, are presented. These variables were then assigned to the four areas of production controlling (capacity, lead time, inventory and quality controlling). Based on this, specific key performance indicators were derived. The key production indicators of GFM Steyr are then discussed in detail. These contribute to creating transparency in production processes, recognizing deviations at an early stage and making well-founded decisions. Therefore, the thesis offers practical suggestions for the further development of production controlling in make-to-order manufacturing companies. Finally, the main findings are summarized. The thesis demonstrates that production controlling tailored to the specific features of maketo-order production can significantly enhance efficiency, ensure quality and strengthen the competitiveness of medium-sized companies.

Date of Award	2025
Original language	German (Austria)
Supervisor	Albert Mayr (Supervisor)