Nowadays factories have to withhold an ever rising pressure to succeed. Customer demands become more demanding and goods have to be available within shorter lead times and lower prices. Flexibility, reliability and resilience are key factors for companies. Against this background, there is a need in companies for constant analysis of their business processes. The process perspective that was established in the industry since the 1980s will be addressed in the following by using the “Dortmunder Process Chain Model”. A permanent preparedness for change relies on being able to report about the plant’s status quo at all times. Therefore valuation methods and key figures are needed that represented by production characteristics curves in this paper. After an introduction to these two topics, the combination of both to one process based valuation method will be outlined. The intended methodology will represent a holistic decision model for plant controlling. This approach is being ...