Performance can be measured at the individual, work team, department, plant, strategic business unit, or organization level. One variable influencing the aggregation decision is the ease with which performance can be objectively measured. If individual performance can be only evaluated by subjective supervisory ratings, then it may be appropriate to move to a higher level of aggregation-for example, the team or strategic business unit. Moving to a higher level tends to yield more objective measures of performance, such as labor costs, profits, and cost savings