The performance agreement and the Development Plan form the basis for the university-wide target agreements.

The target agreements are concluded between the Rectorate and faculties/centres, the directors of studies as well as between the Rectorate and the service units on a regular basis. The target agreements determine the individual unit's performance in research, teaching and administration within a particular time frame and the resources that are granted to the different units. Intra-university target agreement negotiations are thus an integral part of the university-wide resource allocation that depends on performance and demand.

Target agreement negotiations between the faculties/centres, the directors of studies and the Rectorate particularly provide for the implementation of the University's strategic objectives set out in the performance agreement concluded with the Federal Government and in the Development Plan.