This document discusses key performance indicators (KPIs) and how to develop them. It provides information on different types of KPIs, including process, input, output, leading, and lagging KPIs. It also outlines steps for creating KPIs, such as defining objectives, identifying key result areas and tasks, and determining how to measure results. The document recommends that KPIs be clearly linked to strategy and provide answers to important questions. It cautions against creating too many KPIs and notes that the number should be based on key result areas.