There is an old expression that "You manage what you measure." However, selecting the right measures that align with desired outcomes, outputs, processes, and resources requires systems approach that is aligned with strategic goals and objectives. I am the co-author of a book on cost and performance management, and I have designed and implemented cascading performance management systems that start with strategic goals and objectives and cascade down to individual performance plans. With such a system, accountability for results can be shared across all individuals in the enterprise, and everyone can understand how the successful completion of their duties contributes to overall organizational success.