Salim,
Welcome to PrintPlanet! As you said, a performance measurement system must be tailored to fit the needs of the individual company. However, in general, your performance measurement system should be derived from your business strategy, and it should be designed to measure how well your strategy is performing. This is the basic principle that underlies the Balanced Scorecard approach to performance management. The same principle is also a core part of the hoshin kanri approach to performance management. Hoshin kanri planning is a tool used by many lean organizations. Feel free to contact me directly at ddodd@pointbalance.com if you'd like to discuss this further.
By the way, you might want to also post your questions in the PrintPlanet Lean Manufacturing forum.
Good luck.
G. David Dodd
Point Balance, LLC