I think finding the right unit of measure to look at business is so key, it’s worth chatting about some more.

I mentioned in my first unit of measure article what I used when I was CFO at a pharmaceutical firm- there it was thousands of tablets/capsules produced.  It fit nicely with our particular product lines. 

As our firm became very profitable, we then looked to expand into other product lines.  One company we considered acquiring was a liquid pharmaceutical firm.  That same metric would not have worked for them.  Something along the lines of gallons or liters produced would have been more appropriate.

There may not be one key unit of measure that fits like a glove across all your business.  In that case, see if you can break the business down into key parts, each with its own unit of measure.

Sometimes examples of what others have done can give you ideas.  Here are just a few that I have used throughout different companies in my earlier management career and later on, clients in my consulting business:

·         Pharmaceutical manufacturing- thousands of tablets/capsules

·         Telecom provider- hours of service provided

·         Food processing manufacturer- thousands of pounds produced

·         Temporary IT management- hours of service provided

·         Components manufacturer- units produced

·         Distribution company- units sold

·         Health care- patient hours

·         Storage Rental- monthly unit rentals

·         Spa- patient visits

·         Sales-force Evaluations- number of assessments

·         Real estate brokerage- number of transactions

·         Residential real estate construction- houses sold

·         Building technology- installer hours

I hope these examples stimulate some ideas. 
Break your business into parts if that helps. 
Try to see what is the one measure that bests captures the flavor of your operation.