Companies should keep in mind that some measurement plans are simply not useful, and do not facilitate trust among those who are being examined. We don't have measures for knowledge workers who create sustaining relationships. We don't reward planning. The benefits of using a system of measurement outweigh the costs of data collection, analysis and reporting. Once a measurement program has been developed, by hook or by crook, and data is coming in, the implementation process can also become a hurdle, because in logistics there's a little less leeway for making things work on paper.
Operational measures are different from accounting measures.
The adage 'if you can measure it you can manage it' does not necessarily hold true in logistics. Every measure needs an owner to care about its quality, its usefulness and its customer, and to take corrective action. And until customers of measures and owners of measures get together, what gets measured doesn't necessarily get managed. In administering a measurement program, it is important to remember that 'supply chain' is a set of three or more organizations directly linked by one or more of the upstream and downstream flows of products, services, finances, and information from a source to a customer. It's not a table for two - it has to be at least for three.