KLM, a medium-level business unit, aims to expand its operations and enhance business growth through strategic decision-making. The company employs various measures to analyze its current performance and identify areas for improvement, including SWOT analysis, risk management, financial performance indicators, non-financial indicators, divisional performance management, and transfer pricing. By adopting these tools and techniques, KLM aims to minimize risks, optimize financial performance, and create a competitive position within the market.