This document discusses key performance indicators (KPIs) and how to develop them. It provides information on defining objectives, identifying key result areas and tasks, determining metrics to measure performance, and common mistakes to avoid, such as creating too many KPIs. The document also outlines different types of KPIs, including process, input, output, leading, lagging, outcome, qualitative and quantitative KPIs. Steps are provided for building a KPI system, including linking KPIs to strategy and designing them to empower employees.