Integrated performance measurement - a reference model and an audit method

The article describes a Reference model developed for the analysis of performance measurement systems. This Reference Model provides a framework for the evaluation and design of integrated performance measurement systems. Furthermore, an approach for the analysis of current performance measurement systems is given testing the integrity and deployment of a performance measurement system against the Reference Model. The audit method provides guidelines to identify gaps in performance measurement systems and to rank the gaps in terms of importance for the company's success. The Audit outlines those areas of the business with a lack of suitable performance measures and focuses on the improvement of the performance measurement system