For example, Flapper et al. (1996)
distinguish the performance indicators by: measurement unit (monetary/
physical/dimensionless i.e. ratios), decision type (strategic/tactical/operational),
and level of aggregation (overall/partial). However the empirical evidence due
to the PCA leads one to consider the synthesis/synthetisation more as a process
than a measure, so it is associated with the definition of the measurement
procedures to determine the formalisation of measurements.