Performance measurement allows companies to evaluate the performance of their employees, in addition to allowing companies to measure their overall short and long term goals. Companies generally recognize performance measures associated with the company's overall vision, goals, and objectives (Matthews, 2011). A company develops good performance measures by ensuring that they are well balanced. They should include both financial and non-financial measures. Good performance measures must be linked to the organization's overall strategies. Additionally, good performance measures should be flexible, that way they can be easily changed. Additionally, good performance measures are typically timely and accurate, simple to understand, and focused on constant improvement. Finally, a company with good performance metrics aligns with the SMART acronym. SMART performance measures have a specific objective, are measurable, achievable, relevant and time-based. Businesses have found that creating performance metrics using these key focal points has improved their overall effectiveness. (Matthew,