Aloys Gälweiler developed a comprehensive management concept in the 1970s and 1980s. It is based on the so-called Navigation System. A key aspect is the distinction between operational and strategic areas of responsibility with the corresponding guidelines and control parameters. The core of the approach is the concept of success potential. This refers to all activities that ensure long-term success beyond day-to-day operations. The potential of success serve as a control parameters for strategic management, while profitability and liquidity form the basis for operational management.