Organizations need to change and evolve, but for that it is necessary to make the right decisions. For this decision, companies are using Information Technology (IT) as a fundamental part to support their decisions. An essential IT component to improve the process of decision making is the data warehouse. In order to fulfill its role well, the data warehouse must be well defined. There are various approaches that try to improve the task of identifying data warehouses requirements, but few explore the contributions of Business Processes Engineering (BPE) in the process of requirements gathering. This dissertation studies how to improve data warehouses requirements elicitation using performance indicators allied to business processes. For this it is suggested a set of heuristics designed to guide performance measures identification and data warehouse requirements discovery. The heuristics are applied in a case to facilitate understanding of suggested approach in this work.