This document discusses key performance indicators (KPIs) and how to develop them. It provides information on defining objectives, identifying key result areas and tasks, determining metrics to measure performance, and creating KPIs. The document cautions that KPIs should be clearly linked to strategy and focus on the most important questions. It also outlines different types of KPIs, including process, input, output, leading, lagging, outcome, qualitative, and quantitative KPIs.