Business Performance & Resilience
Companies today have to make decisions under greater pressure: cost base, capital tied up, supply, market risk, technology deployment and organisational strength all interact more strongly than before. Business performance therefore does not merely describe a company’s financial performance. What is crucial is whether strategy, management, performance measurement and implementation are so closely interlinked that results can be reliably planned, achieved and stabilised even in stressful situations.
In its 2026 Annual Economic Report, the Federal Ministry for Economic Affairs and Energy classifies competitiveness, transformation and resilience as interrelated issues for the business environment. F&For management, this implies a clear task: performance programmes must not be focused in isolation on short-term contributions to results. At the same time, they must create the structures that enable companies to prioritise more quickly, better anticipate market risk, deploy resources in a more targeted manner and embed resilience management on a permanent basis.
Effectively managing business performance
We support you in identifying your company’s key value drivers and translating them into manageable decision-making frameworks. This includes robust profit and liquidity analyses, clear lines of responsibility, effective key performance indicators, and a performance measurement framework that combines financial and operational perspectives.
The focus is on identifying which measures actually deliver results. We combine a financial perspective, an understanding of processes and the discipline to implement changes, ensuring that initiatives do not remain isolated projects. This creates a management framework that provides guidance to management teams, makes progress transparent and incorporates market risk into decisions at an early stage.
Developing resilience management before pressure arises
Resilience within a company does not only emerge in crisis mode. It grows out of transparency, the ability to consider different scenarios, clear decision-making pathways and an organisation that can absorb change without compromising performance. This is precisely where effective resilience management comes into play.
We analyse which areas are particularly vulnerable to pressure on results, operational disruptions or structural inefficiencies. We then work with you to develop measuresthat combine resilience with improved performance: from more robust planning processes and working capital levers to adaptable organisational and governance structures. Clear performance measurement helps to highlight progress in resilience management and to adjust priorities in the face of changing market risk.
From Insight to Impact
Good analysis provides clarity. Impact is achieved through consistent implementation. That is why we support management teams from the diagnostic phase right through to embedding the changes in day-to-day operations. We prioritise measures, quantify potential, define responsibilities and support implementation with clear steering guidance.
In doing so, we ensure that speed and resilience go hand in hand. Short-term improvements in results can create room for manoeuvre. However, long-term business performance is only achieved when costs, growth, capital, processes, technology, performance measurement and people are all aligned towards a common goal.
F&Six areas of action for improved business performance
Steering
We create transparency regarding value drivers, interdependencies and conflicting objectives. This enables decisions to be made more quickly and on a more fact-based basis. You can find further insights on this in the Performance & Strategy section.
Crisis Management
When pressure to deliver results, liquidity constraints or operational pressures increase, management needs a reliable basis for decision-making quickly. We support companies in analysing crisis situations in a structured manner, identifying the root causes and combining short-term stabilisation with a sustainable outlook. This also involves liquidity trends, capital structure, liability risks, stakeholder communication and the consistent implementation of appropriate measures. Further information can be found in the section Corporate Restructuring.
Organisation
We assess whether roles, processes and governance align with the strategy. This creates structures that facilitate change and strengthen accountability. For operational performance, it is worth taking a look at Operational Performance .
Financial Management
Financial processes, management models and data quality shape the ability to measure performance reliably. The Finance Performance section shows how companies can further develop their finance function.
Portfolio optimisation
An effective portfolio provides clarity on which business units, investments or activities contribute to strategic direction, profitability and competitiveness. We support you in analysing portfolios from a value-based perspective, refining investment priorities and identifying options for focus, growth or divestment. This may also include the preparation and implementation of corporate demergers, spin-offs or the separation of business units. You can find out more in the section Carve-out.