Developing Financial Decision-Making and Performance Measurements

Abstract

For Hometown Bicycles AG, evidence-based decision-making is hardly used due to the lack of the required data. The focus is on creating a dashboard to aid operational planning for the next few years, prioritizing products and analyzing cost units and contribution margins. The revenue is mainly generated through merchant sales, with limited influence on selling. This necessitates analyzing in- and outsourcing options for logistics. Presently, B2C clients in Switzerland buy directly from the online shop and Hometown Bicycles AG sees some potential for process improvement.