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.

一个变化越来越快的世界迫使公司进行持续的绩效监控。指标给人的印象是，它是组织乃至整个经济的真正引擎。但绩效指标并不是简单的观察工具。它们可以产生深刻的“规范”效应，可以改变组织行为并影响关键决策。公司就是他们衡量的东西！选择好的业绩指标不是一个容易的过程。这本专著的重点是性能测量系统（PMS）的设计，知道“魔术规则”来确定他们并不存在。有些指标似乎是正确的，易于衡量，但却产生了微妙的、适得其反的后果。其他指标更难衡量，但要让企业专注于那些对成功至关重要的决策和行动。这本书建议如何确定指标，实现这些影响的平衡，提高长期盈利能力。