Corporate performance management connects objectives with measures, responsibilities and review decisions. A target is useful only when the team understands how it is measured and what action it supports.
Choose measures that reflect the intended outcome and relevant risks. Define the baseline, formula and reporting period. Check for incentives that improve one number by damaging customer service, quality or another team's performance.
Review results with the context needed to interpret them. Investigate material deviations and agree on corrective actions. Adjust targets when assumptions change, while keeping a record of why the change was made.
Open Sources Used
This page uses open and institutional references as a frame; the final decision still belongs to the company record, threshold and owner.
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Reading adjacent decision areas keeps the topic from becoming an isolated note.