Companies have to seek excellence in order to be able to compete in the tough competition of the 21th century. One way to achieve excellence is through well-coordinated procedures and continuous improvement in the firm. Similar to the gears in a clockwork, all parts of the process should be exactly timed and interlock perfectly. By doing that and by ensuring consistency, advantages to competitors can be gained. In the theoretical part of the thesis the typical types of processes and possible characteristics are discussed. Furthermore, process management and process improvement are described. To gain excellence in process management some parameters are vital for success. This is not possible without transparency, patency and entirety. These attributes can be described as typical characteristics of End-to-End processes. Thus, the most important End-to-End processes are described. Concluding, the Order-to-Cash process is discussed based on its structure, its characteristics and possibilities to measure performance. In the case study virtual measures based on a situation analysis are presented. The analysis focus is laid on the operational structure. Based on the findings a new process landscape is designed. An Order-to-Cash process can be found in the centre of the new landscape. Concluding, possible potentials for improvement are looked for in every process step. With the help of given recommendations for action a possible realization of the potentials is ensured.