Operational and financial measures deserve comparable attention. They both reveal information needed for sound management, but the measurement of operating performance is often neglected, especially in the white-collar and service sectors. An operational control system can be constructed by identifying several performance criteria that represent an organizational unit's mission, establishing satisfactory and superior levels of performance for the criteria, and determining the relative weight of each criterion in accomplishing the mission. The ‘objectives matrix’ formats a process for developing performance objectives and indicators. It has been widely adopted for its visual, motivational and multi-dimensional properties. By measuring work-unit performance along several dimensions, a manager is better prepared to make short-term operating decisions that promote long-term organizational productivity.