Strategic analysis based on Performance Measurement System (PMS) guidelines allows managers to better plan ahead, communicate, and collaborate. Motivating rational, rather than emotional, discussion amongst team members about strategic options helps ensure that the set goals are understood, that managers are coordinating their teams effectively, and that the set goals are actually carried out. Support from upper management is essential to the success of the performance management process, as is support from managers at all levels. But internal and external factors can influence an organization's goals, leading to shifts over time that strain limited resources and the time managers have available, setting the stage for natural resistance. This paper provides an analysis of performance measurement and benchmarking using the European Network for Advanced Performance Studies (ENAPS) methodology. The ENAPS methodology has been used as a basis for comparing factories because it offers a framework for developing comparable and comprehensive performance indicators.