The Libra System is a tool for Operative Controlling that owes its high effectiveness to the accuracy and timeliness of the information exchange through a "real-time" integration with the company financial system. Through Internet technologies, with extremely low implementation costs, the software becomes the global communication tool for Planning, Analysis and Operative Development across the company. The system creates transparency and the possibility for system-supported development of planned measures; this helps create a new cost-consciousness and increase the effectiveness of the allocation of resources. The system is an influential factor in the sustainable improvement of the cost situation in the company, helping to maintain a stable position in competitive markets.