This document discusses key performance indicators (KPIs) and how to develop them. It provides information on defining objectives and key result areas, identifying tasks and work procedures, and determining metrics. The document outlines common mistakes to avoid, such as creating too many KPIs or not linking them to strategy. It also describes different types of KPIs, including process, input, output, leading, lagging, outcome, qualitative and quantitative. Overall, the document provides guidance on establishing an effective KPI system for performance measurement and management.