When developing the business intelligence measures, you have to be entirely cognizant of the behaviors you could promote. For instance, in measuring and setting business objectives for number of defects per line of code, developers could write more lines of code to reduce the calculated result or they could document fewer problems in the formal tracking system. In doing so, more code create a less efficient product be more difficult to support / maintain or for problem tracking the accurate management of issues cannot be accomplished. I recall a classic Dilbert cartoon where this is explicit, and Wally walks off with the statement ‘I’m going to go write me a minivan.’

So things to consider are
1. What is the goal of the measurement?
2. What is the question this measure is trying to answer?
3. What behavior are you trying to achieve with this measure?