A world that is changing faster and faster forces companies to a
continuous performance monitoring. Indicators give the impression
to be the real engine of organizations or even the economy at
large. But performance indicators are not simple observation tools.
They can have a deep normative effect, which can modify
organizational behaviour and influence key decisions. Companies are
what they measure The selection of good performance indicators is
not an easy process. This monograph focuses on the designing of a
Performance Measurement System (PMS), knowing that magic rules to
identify them do not exist. Some indicators seem right and easy to
measure, but have subtle, counter-productive consequences. Other
indicators are more difficult to measure, but focus the enterprise
on those decisions and actions that are critical to success. This
book suggests how to identify indicators that achieve a balance in
these effects and enhance long-term profitability."
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