A close connection between analysis and performance review and between analysis and organizational planning helps to ensure that analysis is relevant to decision making. This Item is the central analysis point in an integrated performance measurement and management system. This system is built around financial and nonfinancial information and data. The Item examines how information and data from all parts of the organization are analyzed to assess overall organizational health and to support daily operations. Analyses that organizations perform to gain understanding of performance vary widely.
Selection depends upon many factors, including organization type, size, and competitive position.