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 work procedures, and creating metrics to measure performance. The document emphasizes linking KPIs to strategy, focusing on the most important questions, and empowering employees. It also discusses different types of KPIs, including process, input, output, leading, lagging, outcome, qualitative, and quantitative KPIs.