It depends on what "unit" of your company you are measuring. If you want to evaluate a production area, you might measure number of widgets made per shift. Or the number of errors/rejects. Or the amount of injuries.
Sales people would be measured by number of sales in dollars, or perhaps the margin (profit) on sales they have made. Accounting may be measured on the number of reports they can create and how accurate they are.
The idea is that every function in a company has some way that it can be measured.
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