The following are steps in developing a baseline, EXCEPT:

Developing a baseline is a structured process to create a fixed point of reference for measuring performance. The standard steps include first identifying the key metrics and the sources from which data will be gathered. The next step is to collect the relevant data over a period. Finally, this collected data is analyzed to calculate and establish the baseline value (e.g., an average, median, or trend). The phrase "Measure the data" is not a distinct step in this process. One measures a process or a system's performance to generate data; the data itself is the output of measurement, which is then collected and analyzed. Therefore, it is not a standard procedural step like the others.

A. Identifying the sources of baseline data: This is a critical initial step. Before data can be collected, the business analyst must determine where to obtain accurate and relevant information for the metrics being baselined.

B. Analyzing the data: This is an essential step where raw, collected data is processed, interpreted, and synthesized to establish the formal baseline value and understand its characteristics.

C. Collecting the data: This is the core activity of gathering the measurements and data points from the identified sources, which will be used to form the baseline.

1. International Institute of Business Analysis (IIBA). (2015). A Guide to the Business Analysis Body of Knowledge (BABOK Guide) (Version 3).

Reference: Chapter 8, Section 8.3, "Measure Solution Performance."

Details: This section outlines the process of assessing solution performance. The elements include defining metrics, validating them, and collecting performance measures (p. 158, Section 8.3.4.3). The description explicitly states that business analysts "measure and analyze solution performance data" (p. 157, Section 8.3.2). This confirms that collecting and analyzing are key steps, and implicitly, identifying sources is a prerequisite. The term "Measure the data" is not used as a procedural step.

2. Wiegers, K., & Beatty, J. (2013). Software Requirements (3rd ed.). Microsoft Press.

Reference: Chapter 17, "Measuring Requirements."

Details: The chapter discusses establishing measurement programs. The process described involves: 1) defining goals, 2) specifying the measures to be used, 3) specifying how the data will be collected, 4) specifying how the data will be analyzed and reported, and 5) collecting and analyzing the data. This framework clearly separates the collection and analysis of data as distinct steps, reinforcing that A, B, and C are valid parts of the process.

3. MIT Sloan School of Management. (2004). 15.562 Integrating IS & Business Strategy, Lecture Notes. MIT OpenCourseWare.

Reference: Lecture 10, "IT Value."

Details: The lecture notes discuss the importance of baselining for measuring IT value. The process involves defining metrics, collecting baseline data before a project begins, and then comparing post-implementation data against that baseline. This academic source confirms that data collection and subsequent analysis against the baseline are fundamental steps.