On a characterization of achieved quota with
respect to given target values by means
of functional equations

Abstract. Given a target value \(t\) and a corresponding achieved value \(a\) the achieved quota usually is computed by \(\frac{a}{t}\) provided that \(t\) (and \(a\)) are positive. In times of economic stress it also makes sense to have non-positive target values. Then the question arises how to measure the achieved quota \(q(t,a)\). One possible solution for this problem is given here. It heavily rests upon a system of functional equations and its solution(s).