Abstract: A computer-based performance management system that can be used as an adjunct to organizational consulting processes. Organizational goals are each separated into a plurality of different levels of elemental components, with the components at each successively lower level provide a greater degree of specificity concerning the organizational activities required to achieve the goal. The elemental components at the bottom level comprise deliverables that represent organizational accomplishments required to achieve the organizational goal. Relationships between elemental components at different levels are recorded using specification tables to represent those relationships. In this way, the relationship between a deliverable and its associated organizational goal is represented by a combination of some or all of the arrays.