Here's a link to the second part of a three part series of articles on business/IT alignment from Linda McHugh. She discusses how IT can apply realistic and established tactics to address the alignment challenges through planning and project methods. Check it out.
This is even more important when we think about Performance Management - and I'd probably throw in a few more "must-haves" for good measure.
I'm sure it seems like I'm applying the traditional "consultants mantra" of stealing your watch to tell you the time here but it happens time and time again.