This document discusses key performance indicators (KPIs) and how to develop them. It provides definitions of KPIs and lists common types of KPIs such as process, input, output, leading, lagging, outcome, qualitative, and quantitative KPIs. The document also outlines steps for creating KPIs, including defining objectives, identifying key result areas and tasks, determining work procedures, and identifying measurement methods. Additionally, it discusses common mistakes to avoid when developing KPIs, such as creating too many KPIs or not linking them to strategy.