Bom dia, Ariane!
You will need to create a Measuring Point, with the Counter flag ticked, and then a Maintenance Plan. Measuring Points by themselves do not generate anything, they are only used to record readings (as Measurement Documents). Its a big subject, here is a good place to start Counter-Based Maintenance - Measuring Points and Counters (CS-IB-MC / PM-EQM-SF-MPC) - SAP Library
As for checking the backlog, either you can see what is the deviation between the Order Due Date and Technical Completion date (you can see in t-code IP10), or you may want to develop some user fields & reports for that. We used to have a set of custom fields on the Orders for purpose of Compliance tracking.