This document discusses key performance indicators (KPIs) for accounts payable. It provides information on developing KPIs, including defining objectives, identifying key result areas and tasks, and determining methods to measure results. The document lists common mistakes in creating KPIs, such as having too many KPIs, and guidelines for designing effective KPIs linked to strategy and empowering employees. It also describes different types of KPIs, such as process, input, output, leading, lagging, outcome, qualitative and quantitative.