This document discusses performance measures for businesses. It provides examples of different types of meaningful performance measures, including effectiveness measures like days sales outstanding (DSO) and bad debt recoveries as a percentage of bad debt. Operational measures examples include active customer accounts per employee and cost per sales dollar. Quality measures include bad debt to sales ratio and percentage of approved new accounts. Timeliness measures examples are average times to perform credit reviews and resolve deductions. Yield measures include deductions as a percentage of accounts receivable, sales, and transactions. The document emphasizes using valid, goal-aligned measures that indicate performance and support business objectives.