This document discusses key performance indicators (KPIs) and how to develop them for performance management. 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 cautions against creating too many KPIs and notes that they should be linked to strategy and provide answers to important questions.