The text deals with the problem of how to measure the business performance of the sport clubs on a regular basis. Performance indicators can look at the internal performance of the club, including a focus on controllable costs and overheads, general financial management and also the way in which it generates revenues from its market and exploits its commercial potential. Indicators can also look at the external performance of the club, as it interfaces with fans, commercial partners and other groups. These indicators can be also used for comparisons against other clubs in the football (or another sport) industry.