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. The document also outlines steps for creating KPIs, such as defining objectives, identifying key result areas and tasks, and determining methods to measure results. Additionally, it discusses common mistakes to avoid when developing KPIs, such as creating too many KPIs or not linking them to strategy.