Performance is achieved by balancing business and merging the four forces: the efficiency of production processes, satisfy shareholders, customers and ability to meet business growth and development. Performance Measurement is a system control techniques designed to ensure that the achievements of the various responsibility centers of the enterprise meets the standards established for each of them and to impose sanctions if the positive and negative achievements deviate from the rules chosen. A performance measurement system has the following functions: to motivate members of an organization to attain objectives they have been fixed and it put the organization in a position to achieve its objective, to improve enterprise performance, to improve performance by changing the measurement incorrect standards and warn drivers of the need to change plans. Over time, performance was measured by firm size, profitability and profits earned by or through the treasury. Developing financial markets and financial communication requirements on predicting future performance of companies required by investors in measuring performance requires a dynamic measure. This dual approach aims to provide users with the outcome of response to two categories of needs: to measure performance and to measure the enrichment activities. The concept refers to performance results and the manner in which this is achieved. Measuring performance goes beyond mere observation, it aims to enable better decision-making performance conditions. Therefore management control must highlight indicators of performance measurement and steering.