whereas the performance measurement system “… is the information system which is
at the heart of the performance management process and it is of critical importance to
the effective and efficient functioning of the performance management system.”
Therefore, performance measurement is the process of “… determining how
successful organisations or individuals have been in attaining their objectives [and
strategies]” (Evangelidis 1992). To achieve this, the outputs of organisational strategic
and operational processes are measured, in a quantifiable form, to monitor the vital
signs of an organisation (Hronec 1993; Euske 1984). The relationship between
performance management and measurement can be seen in its wider context from a
process view i.e. input-process-output, in fig.1.