This paper reports the definition of a modeling technique for performance measurement systems (PMS) based on the object oriented paradigm for analysis and development. The objective of this current research project is to provide small companies with a structured approach for analysis and development of an Integrated hierarchy of performance indexes. The integration and the manipulation of contradict business objectives is the main perspective of this project. The proposed methodology is based in a series of iterative steps that synthesizes several object-oriented techniques and notations into a consistent approach. In addition, some quality management techniques are used for complement the global system definition. We aimed with this project to provide a framework for using structured and consistent methodology for define, test and implement the PMS. Only through that, the company will attain sustainable strategic advantages and world-class levels. An exercise to prototype the definition of a PMS in a small make-to-order company using the proposed technique is presented.