Target agreements are the link between the performance agreement concluded by the university and the federal minister, on the one hand, and the annual appraisal undertaken by the superior and the employee, on the other hand. They are concluded between the Rectorate and faculties/centres, the Directors of the Studies Programme as well as between the Rectorate and the university offices.

These target agreements stipulate the objectives the university's organisational units intend to achieve in the following year and define the budget allocated to them depending on individual performance and demand. The head of the organisational unit independently takes measures to achieve these aims. Target agreements outline the concrete implementation of the objectives derived from the development plan.