The markets of the 21st century are unquestionably characterized by a constantly increasing dynamic and complexity. In order to successfully compete as a company in such a fast-moving environment, it is important to quickly identify potential fields of ac-tion. Only in this way it is possible to react fast and correctly to new developments by taking appropriate measures. A suitable instrument for planning and managing companies is the value driver model, which not only breaks down the key financial indicators of the company to their basic values, but also identifies the cause-and-effect relationships of non-monetary factors down to the operational company level. The first part of the thesis covers the theoretical analysis of the strategic fundamentals. A basic understanding of the topic "value-oriented company management" as well as "key indicators and key indicator systems" is provided. On the one hand the different types of KPIs and their general functions are discussed, on the other hand an overview of the most important indicators and indicator systems in practice is given. The following chapter deals in detail with the process of value driver modeling. On the basis of an idealized value driver process of DaimlerChrysler AG, a possible concept for the creation of a value driver tree and its integration into corporate management is presented. The practical part of the work describes the specific procedure for the implementation of the value driver model within the company Daily Service Tiefkühllogistik GmbH & Co KG. After a detailed actual state analysis of the current situation, the individual work packages of the modeling process are explained step by step. Finally the results of the work, the completely illustrated value driver trees of the individual divisions of the enter-prise, are presented, as well as an outlook on future development possibilities is given.