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 methods to measure results. The document outlines common mistakes to avoid when creating KPIs, such as having too many 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.