This thesis investigates the limitations of traditional performance measurement systems in low-volume high-mix (LVHM) manufacturing environments. Based on a case study at Bürkle Hungary Kft., it identifies key gaps in existing KPIs, including poor supplier reliability, rework inefficiencies, and unmeasured coordination losses. The study uses qualitative methods such as interviews, observations, and document analysis to evaluate current practices. To address these issues, an integrated QDCSM-P&L performance framework is developed, linking operational indicators directly to financial outcomes. A new KPI, the Coordination Loss Rate, is introduced to capture previously untracked inefficiencies. The research demonstrates that improving performance management in LVHM environments requires structural changes supported by digital tools like Power BI dashboards.