Changes, speed of changes, expected objectives and change performance are the key issues that managers are facing and implementing within their guidelines in order to update their business operations and adjust to the new global economic scenario. Performance measurement is therefore finally brought out of the administration-accounting cupboard, and becomes an increasingly important and fundamental aspect for all business strategies, not simply as an enabling factor but often taking on the role of a decisive element which can resolve a series of aspects generated by the redefining of the game rules for players on the market.

If the essence of management is to grasp the vital connection between drivers and performance, if strategy is goals and objectives plus the means to achieve them, we can truly say that we are at least half-way along this intricate journey.
Performance measurement is a fundamental part of business management: it allows you to learn from the past, to check where you are today, to plan where we want to go and manage this pathway.

Then if we consider the fact that human resources are becoming an increasingly important factor, bearing in mind that people also behave according to how they are valued, we can fully understand the importance of the issue of performance measurement in the evaluation of human resources, their involvement and motivation.

Performance Management System is also referred to as a management dashboard or Balanced Scorecard, the name of model presented by Kaplan and Norton in their work in  1992. Nowadays, every company has one, more or less efficient, more or less faithful to the original, more or less integrated (also from an IT point of view) and more or less complete and efficient.
Before we go any further, it is a good idea to take a closer look at some of the core concepts of these theories. A performance measurement is the value assumed by an indicator. Measurement is a manufacturing process with the measure (or measures) such as output - measures of a thing, object or phenomenon, referred to as “performance”.

The success of the PMS was, and still is, fed and enhanced by the new  Performance Management and Business Intelligence technologies which integrate new reporting and planning systems, with decision-making support systems, internet/intranet portals which all combine to provide one unique environment (CPM “Corporate Performance Management”), which can be queried at a multi-dimensional level, analyzed using interactive elements and navigated using multi-level “drill-down” systems.
Performance Management and Business Intelligence need, on one hand a major formal review of the processes involved in decision-making, and organisation in general, and on the other, the consistent and accurate availability of Key Performance Indicators (KPI). The KPIs are algorithms that process a series of information relating to a process, or a part thereof, producing a result which is a parameter that represents the trend or a significant component of the causes which determine the same.