You need to have Enterprise version for SP 2010 to use performance point service.
follow this steps to create BI Site.
Activate the SharePoint Server Publishing Infrastructure feature. PerformancePoint Services uses this feature to perform dashboard publishing.
Activate PerformancePoint Services Site Collection Features feature. This feature adds PerformancePoint content types and a Business Intelligence Center site template.
Activate the SharePoint Server Enterprise Site Collection Features feature. This feature enables Excel Services, Visio Services, and Access Services, included in the SharePoint Server Enterprise License.
Create a new Business Intelligence Center site by clicking Site Actions ➪ New Site, and then choose Business Intelligence template.
Create an Unattended Service Account.
In PerformancePoint Services, you create the unattended account directly in the PerformancePoint Services application settings.
In this case, the password is stored in Secure Store Service and the actual username is stored in the PerformancePoint Services database.
An unattended account can be created using the following steps:
- Browse to the Central Administration Site.
- From the Application Management category, choose Manage service applications.
- From the list of existing service applications, click PerformancePoint Service Application.
- Click the PerformancePoint Service Application Settings link.
- Specify the unattended service account for PerformancePoint and click OK.
Just go through this article to install PPS 2007 on your MOSS environment.