This document discusses key performance indicators (KPIs) and how to develop them. It provides examples of different types of KPIs such as process, input, output, leading, and lagging KPIs. The document also outlines steps for creating KPIs, including defining objectives, identifying key result areas and tasks, and determining how to measure results. Additionally, it discusses common mistakes to avoid, such as having too many KPIs or ones that do not change based on goals. The overall goal is to develop meaningful KPIs that are clearly linked to strategy and empower employees.