Lynch developed the performance pyramid to define the links between objectives and performance measures.

The performance pyramid is designed to ensure that all activities support the Organization's vision.

The left-hand side of the pyramid contains measures which have an external focus.

The lowest level of the pyramid contains the day-to-day operational measures.

The business operating systems level includes the market-related Critical Success Factors.

The business unit level includes measures which relate to internal systems needed to meet customers' needs.

The right-hand side of the pyramid contains measures which are predominantly non-financial.