Currently, we have faced significant changes in the competitive arena of brazilian cement industry, from which we could highlight: lack of governmental investments on infrastructure, population economical restrictions, new entrants threats growth and concerns and opportunities related to environmental issues. In this way, the employment of suitable performance measurement systems, which can help on management and strategy focusing, can stimulate actions that will leverage the transformations needed to reach a better performance of the organization. The objective of this master´s thesis is to investigate if the performance measurement system adopted in Lafarge Brazil - company chosen for this research - is proper for its strategy. The information and the data were collected from primary and secondary sources, surveys and interviews with the company`s executives to capture their perceptions, which results were treated both by qualitative and quantitative analysis. The main theories related to performance measurement and the integrative generic model developed by Macedo-Soares (2001b) are the theoretical basis of this research, to analyze and to interpret the data collected. The results showed that there is a high alignment level between the company`s performance measurement system and its strategy as identify a large number of organizational factors that contribute to promote this alignment. We still highlight, in the final part of this work, the main lessons related to the implementation and management of the measurement systems which were brought by the case study of Lafarge Brazil.