On the way to active management of performance measures

In this paper, a comprehensive framework for actively managing performance measurement systems is suggested. In a first step, we argue that balanced and focused systems of performance measurement complement each other in controlling the business. We derive specific development recommendations for four types of situations. In a second step, we suggest differentiating formalised systems of performance measurement and control quantities used intuitively by managers. The objective is a productive relationship resulting in a "fit" between the performance measure related intuition of the manager and the performance measures used in the reporting. In a third step, we propose an explicit illustration of the premises for the fundamental strategy. Here, an equivalent differentiation between diagnostically and interactively used premises as well as a general strategic surveillance are recommended.