The document discusses what key performance indicators (KPIs) are and how to develop them. It defines KPIs and lists common types, including process, input, output, leading, lagging, outcome, qualitative and quantitative KPIs. It also provides steps for creating KPIs for a specific position, including defining objectives, identifying key result areas and tasks, determining work procedures, and creating KPIs to measure results. The document cautions against creating too many KPIs and notes that KPIs should be linked to strategy and empower employees.