The need for action to reorganize the value chain is made clear by the various challenges at both operational and structural organizational levels. Corporate controlling, as a leadership subsystem, must utilize decision-relevant corporate data for the development and implementation of reorganization strategies. To address the optimization problem comprehensively, a strategy- and corporate goal-oriented approach is required. The development of a generic corporate goal system and a corresponding hierarchy of key performance indicators are the essential pillars of the concept. A deeper structuring of the key performance indicators and their alignment with the sub-leadership systems of the company can ensure the application of the method at both operational and strategic levels as a means to initiate, manage, and control change processes.