The performance measurement system was developed specifically for performance evaluation of distribution centers. The objective of this system is to measure efficiency. Efficiency is broken down into incurred costs, achieved performance and quality. To evaluate efficiency costs, performance and quality performance indicators are collected. These can be affected by the distribution center. In addition, structural indicators, which represent the requirements of a distribution center and can hardly or not at all be affected by the distribution center, are also collected. Key performance indicators with special significance are defined.