Lately I've been working on Performance Point dashboards. A simple easy to use development tool which allows drag and drop of dimension fields and measures onto a web part widget, which goes into an Dashboard or Scorecard.
The tough part is extracting the data from the source systems through E(xtract) T(ransform) and L(oad) into a Data Warehouse. And from the EDW into the Cube. The Cube exposes the data which allows Performance Point to report on it. The Dashboard gets deployed to SharePoint web in real time upon saving. It also allows for KPIs.
I believe the Performance Point utility was aquired and integrated into SharePoint, it's a bit quirky and has some limitations especially on sizing and custom modifications. The upside is the ease in which to get up to speed and start creating dashboards.
I think Performance Point is a good product although who knows what the plans are going forward as there's not much talk about it from what I see.