“…Define the metrics has been detached by many authors as an important stage during PMS design phase (e.g. Globerson, 1985;Wisner;Fawcett, 1991;Neely et al, 1995Neely et al, , 1996Krakovics et al, 2008;Lohman;Wouters, 2004;Braz, Scavarda;Martins, 2011;Fernandez et al, 2012). According to Neely et al (1995), managers find it relatively easy to decide what they should be measuring.…”