This document discusses key performance indicators (KPIs) for an food and beverage (f&b) cost controller position. It provides information on developing KPIs, including defining objectives and key result areas, identifying tasks, and determining how to measure results. The document recommends that KPIs be clearly linked to strategy and answer important questions, and emphasizes they should primarily empower employees. It also warns against creating too many KPIs and notes they should change to suit goals over time. Resources for additional KPI samples and materials are referenced.