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, lagging, outcome, qualitative and quantitative KPIs. It also outlines steps for creating KPIs, common mistakes to avoid, and how KPIs should be designed to link to strategy and empower employees. The document recommends building KPI systems around 3-5 key result areas and tailoring KPIs to change with business goals. It provides links to download additional free resources on developing KPI books and performance appraisal materials.