Distribution has an important significance for every company because only through distribution the money which the company has invested to produce products or services will regurgitate to the company. In this day and age, more and more corporations are using potentialities of electronic channels to offer their products parallel over different distribution channels. One very straight forward method of judging positive and negative effects of that Multi Channel Distribution could be a company controlling system which is focused on the distribution division of the company. But although there are various controlling instruments still existing which could be used for the planning, the controlling, the audit and the coordination of the distribution activities, only a few starting points about this topic could be found in the professional literature. Therefore, this master thesis is dealing with the questioning which controlling key figures shall be included into a framework that is focused on the multi channel distribution of a company in order to provide an optimal information basis for the decisional responsible management. Based on theoretical foundations about the different functions of controlling and on key figure frameworks, a key figure system was developed within this paper to assess the multi channel distribution of that company. This system answered the underlying interrogation through the development of market orientated, channel orientated and customer orientated key figures for the different used trade channels of that company. Analogue to the ideas of the Balance Scorecard and other multidimensional key figure frameworks, these hereby suggested mainly monetary focused key figures were in further consequence extended within a customer perspective, an internal Business perspective and an innovation and learning perspective.