This document discusses key performance indicators (KPIs) and KPI engineering. It provides information on developing KPIs, including defining objectives, identifying key result areas and tasks, determining work procedures, and creating metrics to measure results. The document also discusses common mistakes in creating KPIs, such as having too many KPIs not linked to key result areas. Additionally, it describes different types of KPIs, such as process, input, output, leading, lagging, outcome, qualitative, and quantitative KPIs. The document recommends that KPIs should be clearly linked to strategy and provide answers to important questions while empowering employees.