A general approach to building an effective justification process around a multi—attribute decision model is suggested which incorporates factory performance measurements to focus on difficult to quantify strategic and tactical benefits from Computer Integrated Manufacturing. This approach differs from previous work in that: attributes are rationally designed performance measures which form the basis for a formal feedback system, and attributes are selected to represent the spectrum of benefits known to be relevant to CIM systems. The paper focuses on selecting an appropriate set of attributes to form the decision model for evaluating the alternatives to be considered in the justification process.