Performance measurement allows companies to evaluate the performance of their employees, as well as allowing companies to measure their overall short- and long-term business objectives. Companies typically 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 and should include both financial and non-financial measures. Good performance measures should be associated with the overall strategies of the organization, furthermore, good performance measures should be flexible, this way they can be changed easily. Additionally, good performance measures are typically timely and accurate, simple to understand, and focused on constant improvement. Finally, a company with good performance measures, align with the acronym SMART. SMART performance measures are purposeful, measurable, attainable, relevant and time-based. Companies have found that creating performance measures using these key focal points has improved the company's overall effectiveness. (Matthew,