The telecommunication industry in Brazil has evolved to an advanced state since the privatization of the sector in 1998. The transition from government controlled segment to public owned institutions, regulated by a government agency, has revamped the structure of the industry, created the foundation for an open market with free and fair competition, and defined the minimum network structure with the so called Universal Plan for Basic Access to Telecommunication Services. In the last six years, the Brazilian telecommunication system has progressed from inefficient and outdated to world class. To succeed in the current highly competitive environment, telecommunication service providers must focus their strategy on their market and clients. These firms must develop metrics that allow them to monitor financial and operational performances, evaluate the quality of their products and services, and assess client satisfaction. The objective of this research is to assess the efficiency and strategic adequacy (fit) of the organizational performance measurement system in the Business Units of Telemar, also known as UNE - Unidade de Negócios Empresariais da Telemar. The investigation was prepared in a case study format, and the object of study defined as the UNE - Telemar. Data was collected through documental/telematic investigations and structured questionnaires. Data compilation and analysis were performed using qualitative and quantitative methods. Information analysis and interpretation were based on academic references, structured through the research of available literature, and in most part rooted on with the support of the systemic and integrative model developed by Macedo-Soares (2001b). The results of the analysis indicate inconsistencies between the method currently used to evaluate the organizational performance in the Business Units of Telemar and the company s strategy. The work also revealed the aspects in the organization that contribute or hinder the implementation of the company s strategies and, ultimately, its success. The lessons captured in the study of the UNE - Telemar case are detailed in the final analysis.