"The key to transparency and to business or divisional management, in terms of value-oriented management principles, lies in the ability to recognize the interrelationships between the main value motors of a business enterprise and the figures and ratios applying to the business operations. The decisions made by the business management with respect to business operations, investments and financing have an effect on the main value motors, which in turn exert an influence on the value of the business. To this extent the key to securing the competitive energy of the business lies in the ability to implement business strategy faster and more successfully than the competition.