On the track to lean production it is necessary to develop new ratios, which should not only show us ex post what worked well and bad on the shopfloor. They should also help us to monitor and to improve the process itself. Important issues thereby are the capability of the workers and the flexibility of the production. Prof. Syska for these purposes has developed a concept for a lean production-controlling with ratios which is based on three columns: on the one hand the of the market perceived performance, on the other hand the process factors an as the third column the powering factors which are necessary for the change process.