By experience, financial / cost-related data are the easiest to generate ... although they are seldom readily available. Qualitative type of data - e.g. measuring customer satisfaction, process effectiveness, employee competencies or engagement - are even more complex and costly to generate for they frequently require to develop specific measurement tools. Such performance indicators however are critical to collect because they are lead indicators (financial ones generally are lag indicators. ie watching the past) and they provide input from the perspective of a wide variety of stakeholders. Considering one to two years to develop such indicators and their tools, plus two years to start to have an historical background and allow some fine-tuning of indicators/tools, it takes some three to five years to obtain something meaningful ! Top teams not ready to invest four years ahead should not start such a process - but their business will not be strategically driven.