This question is too vague to answer in any but the most general way. In general the first step is to identify what is the basic unit of business in your company. Is it a dollar of sales ? One Phone call taken ? One unit of your product produced etc.

Then you have to decide what about that basic unit you want to measure. sales per day, units produced per hour, hours committed etc.

Once these two factors have been determined in detail you can begin to look at what kind of system you need to measure them.