To better understand the role of non-financial performance measures, it is necessary to understand the purposes of the measures. The performance measures may serve the purpose of planning or control, and enable top-managers to intervene in integrated manufacturing. They direct attention to the goals of the integrated manufacturing system, as performance
measures help strategy implementation, or ensure that employees on the shop floor do not shirk and pursue their own personal goals. In addition, non-financial performance measures may also be used in local information systems designed to facilitate operational learning and improvements.