By analysing the ways in which the activities of the production process are carried
out, it is possible to measure their performance (quality and time taken) in order to
identify opportunities for improving it. For each activity, it is necessary to have the
information (though not necessarily in terms of money) that, by explaining the cause of
their execution (cost drivers) and the quality of standards reached (performance
measures), can indicate how much efficiency and effectiveness the activity provides
for the production process. For example, maintenance activities can be analysed other
than in terms of costs, such as by the number of man hours needed, the number of
repairs carried out, the number of vehicles repaired, and so on.