IntroductionPerformance measurement and control is very important for any organization, whether government or business, to measure the success of the organization and is one of the most difficult parts of strategic management (Wheelen & Hunger, 2012 ). According to Crosson & Needles (2014), performance measures are “quantitative tools that measure an organization's performance in relation to a specific objective or expected outcome” (p 302). Many studies have suggested that organizations need to use both financial and non-financial performance measures to evaluate their strategies and operations (Milost, 2013). Financial performance measures might include net profit, return on investment (ROI), net profit as a percentage of sales, costs of poor quality as a percentage of sales, and earnings per share (EPS) (Milost , 2013; Wheelen & Hunger, 2012). Non-financial performance measures could include number of customer complaints, customer satisfaction, job satisfaction, management control system (Milost, 2013), economic value added (EVA), market value added (MVA) and a Balanced Scorecard (Wheelen & Hunger, 2012). . It is suggested that organizations use multiple performance measures of 20% of the factors that drive 80% of the meaningful and reliable outcomes (Wheelen & Hunger, 2012). Measuring Dell's PerformanceDell began with a simple concept of machines made to order and delivered directly to customers without distributors or retail stores. Due to intense competition in the computer industry and "increasing sales coupled with rapidly declining net income led Michael Dell to reconsider his retirement and resume the role of CEO in January 2007" (case study, p 9- 2). “Dell made more than 10 acquisitions, cut about 10,000 jobs, and… middle of the paper… & Samuels, J. A. (2012). An examination of the effect of positive and negative performance on the relative weighting of strategically and nonstrategically related balanced scorecard measures. Behavioral research in accounting. vol. 24 Issue 2, p133-151. 19p. 1 diagram, 1 graph. DOI: 10.2308/bria-50114. , Database: Business Source Premier. Milost, F. (2013). Information power of non-financial performance measures. International Journal of Business Management and Economic Research. vol. 4 Issue 6, p823-828. 6p., Database: Business Source Premier.Preimesberger, C. (2011). The world according to Dell: from hardware to software and now to the cloud. (cover story). eWeek. vol. 28 Number 15, p.18-23. 5pm , Database: Academic Research PremierWheelen, T.L. & Hunger, J.D. (2012). Strategic Management and Corporate Policy: Toward Global Sustainability (13th Edition). Prentice Hall.