Obermatt's methods, metrics, and products are new. But they are grounded in a firm foundation of finance and management theory, research and practice. This section places Obermatt's innovations in the larger context from which they evolved.

Beyond benchmarking, Obermatt indexes operating performance to measure, rank and compare key financial ratios standardized as Operating Alpha a measure of true operating performance independent of external factors.

Benchmarking is an important part of Performance Measurement, which is itself a key process of Performance Management. Value Based Management is the most widely accepted and implemented form of modern Performance Management.

Indexing Operating Performance to measure Operating Alpha represents the next step in Value Based Management. It is the most current and sophisticated approach to measuring operating performance today.