This thesis describes the significance of a systematic machine data recording system under the aspects of a generic method of approach. A special focus laid on the basics of generic management systems and on management and controlling itself to illustrate the meaning of a systematic machine data recording system beyond the production area. This was shown by a case study in which the implementation lead to the identification of a lot of potentials and to a high transparency in each production line as well as in the whole organisation. To ensure transparency some key performance indicators for the production areas were defined, based on the maschining data record system, to establish a production controlling system. During the case study some potentials have been identified in combination with the allready implemented Enterprise Resource Planning System. These usefull data can provide an analysis for the management accounting of the company. The high significance of a machine data record system can be evaluated as approved in this case study.