A measure is a defined way of describing something with a number. Its label is only the beginning. “Sales”, “active customers” and “late orders” can each mean several different things within the same business.
Write down what is counted, what is excluded, the period covered and where the inputs come from. If a measure is a percentage, define both the top and bottom of the calculation. Two apparently conflicting reports may simply be counting different things.
A small-business example
A delivery business tracks orders delivered on time. One team measures against the original promised date; another uses the most recently revised date. Both calculations can be performed correctly, but they answer different questions.
The business records the original promise, any revised promise and the actual delivery time separately. It can now discuss the service customers were first offered and how well later arrangements were met. Neither measure needs to silently replace the other.
Try this
Pick one number from your last management report. Give a colleague the source records and your written definition. Ask them to calculate it independently. Compare the results and record every assumption that had been left unstated. A definition that needs verbal rescue is not finished.
Store the definition in a Data dictionary, use Set the boundary to describe its scope, and apply Reconciliation when reports still disagree.