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smartKPI s.com
The
smart choice in
performance management
20,000+
Key
Performance
Indicators
used in practice
Editorial coordination: Aurel Brudan
Preface
Preface
Table of Contents
How to use the book
5
About Key Performance Indicators (KPIs)
6
KPIs Naturally
Organizational Context
Functional Areas
8
Accounting
11
Corporate Services
13
CSR / Sustainability / Environmental Care
16
Finance
19
Governance, Compliance and Risk
21
Human Resources
28
Information Technology
36
Knowledge and Innovation
38
Management
39
Marketing & Communications
42
Online Presence - eCommerce
45
Portfolio and Project Management
46
Production & Quality Management
49
Sales and Customer Service
53
Supply Chain, Procurement, Distribution
Industries
58
Agriculture
62
Arts and Culture
67
Construction & Capital Works
69
Education & Training
79
Financial Institutions
85
Government - Local
98
Government - State/Federal
110 Healthcare
129 Hospitality & Tourism
133 Infrastructure Operations
142 Manufacturing
143 Media
145 Non-profit / Non-governmental
153 Other
154 Postal and Courier Services
158 Professional Services
164 Publishing
165 Real Estate/Property
167 Resources
173 Retail
175 Sport Management
177 Sports
179 Telecommunications/Call Center
181 Transportation
199 Utilities
4
Global Context
Human Development Areas
207 Administration
209 Economics
234 Health
245 Information Society
252 Intellect
268 Labor & Social Protection
275 Peace & Justice
276 Population
278 Quality of Life
279 Transportation & Infrastructure
Environmental Sustainability
282 Biodiversity
282 Environment and Pollution
284 Natural Resources
Personal Context
Personal Productivity Areas
286 Finances
291 Home Economics
292 Personal Development
292 Planning
293 Process Management
Well-Being Domains
294 Fitness
294 Health
297 Nutrition
297 Relationships
297 Work-life balance
The KPI Compendium: 20,000 Key Performance Indicator examples used in practice
Page 3
Preface
Preface
Page 5
Preface
KPIs Naturally
Measurement as a human activity is not new. It emerged in early history as means for
discovery and sense making. Archaeologists consider the first measurement tool used in
human history to be the Lebombo bone, a baboon fibula containing 29 cut notches. Dated
35,000 BC, this tally stick was discovered in the Lebombo mountains in Swaziland.
Evaluation, as a form of measurement was used as early as the 3rd century AD, when emperors
of the Wei Dynasty rated the performance of the official family members. The biased nature of
individual performance evaluation was noticed by Chinese philosopher Sin Yu, who reportedly
criticized a rater employed by the Wei Dynasty with the following words: The Imperial Rater
of Nine Grade seldom rates men according to their merits, but always according to his likes and
dislikes.
A major milestone in making the connection between measuring as a human activity and
performance was in 1494, when Luca Pacioli published in Venice Summa de arithmetica,
geometrica, proportioni et proportionalita (Everything on arithmetic, geometry, proportions
and proportionality). It detailed a practice the Venetian sailors had in place to evaluate the
performance of their sailing expeditions, which became the basis of the double-entry accounting
system.
In time, the subjective nature of individual performance evaluations and the dominance of financial indicators for
evaluating enterprise performance became stepstones for performance management in human activities.
The industrial revolution added to this combination the organization as a machine metaphor that played a major role in
driving improvements in efficiencies and effectiveness. The result was an organizational performance management model
based on mechanistic, command-and-control thinking, driven by subjective individual performance assessments and
financial indicators and crowned by pay-for-performance arrangements.
Did it work? To a certain extent, yes. Many organizations flourished and matured based on this model.
Does it have flaws? Many. And while historical circumstances attenuated them in time, todays environment amplifies and
exposes them at an accelerated rate.
Is there a better way? Yes, but it is not simple. It requires a change at multiple levels, from the underlying philosophy of
performance, to mentalities and processes. This is not easy.
Over time, the use of Key Performance Indicators (KPIs) became synonym to performance measurement and management.
KPIs are the link between the old and the new in performance management. Their use, however, is much richer and
rewarding in an environment based on organic performance architecture principles:
Organizations are echo-systems in their own right. They vary in terms of maturity and the environment in which they
operate. As such, their use of performance management systems should reflect their own personality. You can try to build
an igloo in Sahara, but it wont be sustainable. The performance architecture of each organization needs to be unique and
to reflect its internal and external environment.
Systems thinking provides a much richer context for understanding and improving performance. Command-andcontrol worked in time for the army, for increasing productivity of unskilled workers during the industrial revolution
and for managing large organizations (such as the public service). Today, knowledge workers form the majority of the
workforce in developed economies, operate in a much more interconnected environment and have to make decisions at an
accelerated pace. Understanding the systems in which we operate, analyzing flow and learning based on data become ever
more important today and complement the traditional simplistic managerial approach of executing orders from above.
KPIs should be used primarily for learning. The role of KPIs should be the one of providing the required information to
assist in navigating towards the desired results. The same principle is used by ants, who leave pheromone trails to assist
Page 6
Preface
each other in navigating towards the food source. Similarly, the nerve impulses travel through the different points of the
nervous system, transmitting information. KPIs results should travel through the organization, facilitating communication,
providing a base for analysis / synthesis and ultimately decision making across all levels of the organization.
Data accuracy in human administration is an elusive desideratum. Neils Bohr once said: Accuracy and clarity of
statement are mutually exclusive. Accuracy is a challenge in exact sciences and even more in human administration.
Striving to obtain any KPI data is a challenge in itself for many organizations and data accuracy is an even bigger ask. The
use of KPIs should acknowledge this aspect and be oriented towards making the most out of existent data, oftentimes by
using variance intervals. This approach is used by the human body. If the temperature drops under a safe limit, we shiver.
If the temperature increases, we sweat. Both are performance improvement initiatives of the body, aimed to regulate its
temperature back to safe limits. The KPI here is the temperature. While it is not a constant, its trend is good when within
certain safe limits.
The use of KPIs for rewards and punishment should be limited and driven by self-assessment. Purposeful oriented
behavior is a characteristic of living organisms. For humans and many other species, this behavior is amplified by rewards
and punishment. Along with this amplification, risks are amplified, too. Gaming of results, lack of cooperation, decreased
morale and work accidents are some of the undesired consequences. On the other hand, the majority of nerve impulses in
the human body transmit general information. Only in particular situations pleasure or pain signals. Similarly, the use of
KPIs for rewards and punishment should be the exception to the rule, rather than the norm.
Embedding KPIs in organizations through visualization and communication of KPIs results is the key to
maximizing their value added. Variations in the KPIs used by the human body are felt by our senses as their impact
is sensory rich. Similarly, KPIs used in an organizational context should be embedded in everyday use and be a part of
the working experience. The most important aspect of communicating KPI results is their visual representation. This is
key, both in terms of optimizing the layout of the data representation and the presence of visual displays in the working
environment. The range of media is diverse today: posters, whiteboards, banners, LED and LCD monitors should be
combined to bring results to life across the organization. KPI results should not be restricted to paper reports and computer
screens anymore.
New philosophy of performance, driven by self-assessment and purposeful achievement as a mean to happiness.
While happiness means many things to many, a common expression of this feeling is the result of the purposeful
achievement of a desideratum. Achieving something we want, while shared with others, is about us and reverberates
strongly in our inner self. Transposing this powerful catalyst of performance in both our personal and organizational life
is facilitated by a new paradigm: Happiness is driven by achievement. Achievement is an expression of performance. If we
want to be in control of our happiness, we should be in control of our performance.
Self-assessment of performance results is not easy. However, if more emphasis is placed on building this capability in each
employee, organizations can benefit by creating a rewarding environment conducive to happiness. In this environment,
managers can focus on understanding and improving the working system, while employees can focus on self-assessment
of the results achievement, learning and communicating. Purposeful achievement of results in a well-structured working
system would bring both individuals and organization much closer to happiness and fulfillment compared to the payment
of bonuses in the current command-and-control driven dominant paradigm.
KPIs are here to stay. The question we have to answer is how do we want to use them: mechanistically or naturally?
Aurel Brudan,
Performance Architect
smartKPIs.com
The KPI Compendium: 20,000 Key Performance Indicator examples used in practice
Page 7
Functional Areas
Accounting
Accounting includes activities related to the preparation of internal Financial Reports in order to support decision making
by existing and potential capital providers. KPIs in Accounting refer to specific monetary measures of stocks and flows as
well as to efficiency in operation management, systems and control.
Accounting Systems
Accounting Systems include all related procedures, controls and
accounting methods employed to register, classify and interpret
accurate financial data for enabling top management in decision
making.
sKPI #
sK5903
sK5904
sK5905
sK5910
sK6157
sK6961
sKPI #
sK65
# Interest cover
sK529
sK2959
Cash Management
sK3025
sK3189
sK3340
% Electronic invoices
sK3341
sKPI #
sK3344
sK67
sK3347
sK514
sK526
$ Working capital
sK3349
sK528
sK3350
sK540
sK3122
# Liquidity ratio
sK3351
sK3260
sK3353
sK3262
sK3354
sK3268
$ Cash inflow
sK3270
$ Cash outflow
$ Cash-at-hand
sK3355
sK3271
sK3290
sK3356
sK3367
sK3358
sK3419
% McDonough ratio
sK3362
sK6147
sK3364
sK6149
sK3365
sK6165
$ Cash revenue
sK3366
sK6166
sK6170
sK3369
sK6182
sK3370
sK6206
sK3372
sK6212
sK3373
sK3385
sK6216
sK3387
sK14073
sK3401
sK3460
# Bias ratio
sKPI #
sK3286
sK3289
sK3306
sK3320
$ Variable costs
sK3321
sKPI #
sK3333
sK3033
sK3334
sK3383
sK3337
sK3394
sK3339
sK3397
sK3409
sK3398
sK3439
% Royalty rate
sK3399
sK4732
$ Spent on equipment
sK3402
sK5945
sK3448
sK6139
% Charity write-offs
sK3457
$ Claims severity
sK6254
sK6267
sK6949
sK7057
$ Savings achieved
sK7059
sK13980
sK14056
Cost Analysis
Cost Analysis represents a valuable activity providing feedback
on internal performance and adequacy of resource allocation.
Measures of costs relative to revenue or assets indicated by
relevant KPIs support economic decisions.
sKPI #
sK140
sK314
sK316
sK2267
sK3053
sKPI #
sK3088
sK190
sK3094
sK192
$ Operating expenses
sK3132
sK414
sK3136
sK466
# Asset turnover
sK3140
# Audit ratio
sK468
sK3145
sK479
% Budget variance
sK3146
sK513
sK3149
sK517
# Berry ratio
sK3153
$ Discretionary costs
sK520
# Current ratio
sK3158
sK525
sK3159
% Operating costs
sK535
sK3214
sK3217
sK538
$ Net debt
sK3218
sK539
sK3254
$ Overdue invoices
sK549
$ Shareholders' equity
sK3255
$ Back taxes
sK550
sK3257
sK551
sK3282
$ Fixed costs
sK652
sK3284
$ Indirect costs
sK770
The KPI Compendium: 20,000 Key Performance Indicator examples used in practice
sKPI #
sK3408
sK6259
sK3412
sK6260
sK3413
sK6261
sK3430
# Book-to-bill ratio
sK6262
sK4704
sK6263
sK4705
sK6264
sK4708
sK6265
sK4711
sK4712
sK6266
sK4715
sK6269
sK4886
sK6737
sK5289
sK7062
sK6135
sK13966
sK6164
sK13967
sK6167
sK13995
sK6169
sK14000
# Days of debtors
sK6190
sK14001
sK6191
sK14002
# Payment period
sK6197
sK14037
sK14075
# Days in A/R
sK6200
sK14076
# Days outstanding
sK6205
% Cost to collect
sK14077
sK6210
sK14078
sK6211
sK14095
sK6252
% Expedited fees
sK14141
# Fees imposed
sK6255
sK14142
# Fees waived
sK6256
$ Unapplied cash
sK14187
sK6258
sK19652
$ Operating revenue
Corporate Services
Corporate Services represents a support area that assures the management of basic and standard internal services within
the organization.
sKPI #
sK291
sK293
% Answer accuracy
sK3029
sK3030
sK3031
sK3052
sK3068
sKPI #
sK284
sK287
sK288
sK289
sK3070
sK290
% Applications completed
sK3081
sK3082
The KPI Compendium: 20,000 Key Performance Indicator examples used in practice
11
sKPI #
sK3087
sK3093
sK3113
sK3115
sK3125
sK3127
sK6719
sK6721
sKPI #
sK6729
sK141
$ Monthly depreciation
sK142
sK300
# Built area
sK301
# Facility age
sK302
sK303
sK304
sK355
sK424
sK569
sK3054
sK3063
sK3147
sK3152
sK3155
sK3156
sK3157
sK3160
sK3163
sK3164
sK3166
sK3180
sK3181
sK3182
sK3183
Corporate Travel
Corporate Travel Management indicates the companys strategic
approach to business travel. The KPIs focus on the travel policy
implementation, vendors negotiation activities, day-to-day
operation of the corporate travel program, traveler safety and
security, credit-card management, travel and entertainment cost
management.
sKPI #
sK169
$ Ticket price
sK170
sK171
sK3071
sK5838
sK5862
sK5868
sK6606
sK6607
% Virtual meetings
sK6608
sK6609
sK6610
sK6611
sK6612
sK6613
sK6631
sK6651
sK6652
# Trip duration
sK6653
$ Travel savings
sK3184
sK6654
sK3185
sK6662
sK3186
sK6663
# Traveler satisfaction
sK3187
# Area leased
sK6664
# Unused tickets
sK3188
sK6704
$ Cost of trip
sK3190
sK6705
% Out-of-policy bookings
sK3191
sK6707
sK3192
sK6709
sK3193
sK3194
12
sKPI #
sK3195
sK4100
sK3196
sK4129
sK3197
sK3198
# Actionable alarms
sK4501
sK3199
sK6499
sK3200
# Utility outages
sK13969
# Acquisition
sK3201
sK13987
sK14058
sK3202
sK14239
# Maintenance ratio
sK3203
sK14240
# Management churned
sK3204
sK3205
sK3206
sK3211
sK3212
sK3213
sK3216
sK3220
Legal Services
sK3302
sK3317
sK3318
sK4044
sK4045
sK4049
sK4052
sK4067
# Maintenance requests
sK4072
sK4073
sK4078
sK4079
sK4086
sK4093
sK341
sK342
sK362
sK363
sK364
sK365
sK366
sK367
# Caseload
sK15178
sK15179
sK17404
sK17760
sK18657
sK20968
sK20991
sK21116
% Partner hours
sKPI #
sK588
sK589
sK1379
sK1381
sKPI #
sK1387
# Sponsorship projects
sK584
sK1388
sK586
13
sKPI #
sK1436
sK1477
sK1437
sK1495
sK1438
sK1589
sK1439
sK1596
sK1440
sK4734
sK1441
# Community complaints
sK4735
sK1442
sK1443
# CSR awards
sK6560
$ Donation of assets
sK1444
# CSR events
sK6731
sK1445
sK14185
sK1446
# Disabled employees
sK1448
sK1449
sK1450
sK1451
sK1452
sK1453
sK1454
sK1455
sK1456
sK1457
sK1458
sK1460
sK1461
sK1462
sK1463
$ Donations
sK1464
sK1465
sK1467
sK1468
Environmental Care
Environmental Care refers to the organizations practices
towards the utilization of natural resources, particularly tight
control of greenhouse gas emissions and energy efficiency. KPIs
refer to natural environmental protection measures through
the companys activities and efficiently use of required natural
resources.
sKPI #
sK59
# Energy consumption
sK61
sK111
sK182
sK183
sK184
sK186
sK436
sK574
# Recycled paper
sK576
sK577
sK578
sK587
sK590
sK591
sK592
# Aircraft emissions
sK593
sK1469
sK1470
sK594
# Wastewater
sK1472
sK595
sK1473
sK756
% Paper reduction
sK1474
sK757
sK1475
sK1382
sK1476
sK1389
sK1480
14
sKPI #
sK1485
sK1583
sK1486
sK1586
# Water footprint
sK1487
sK1587
sK1488
sK1490
sK1588
sK1493
# Discharges to water
sK1590
$ Environmental penalties
sK1496
sK1591
sK1498
sK1594
sK1499
sK1511
% On-site energy
sK1595
sK1513
# Packaging consumption
sK1514
sK1600
sK1518
sK1730
sK1520
# Radioactive waste
sK1731
# Soil alkalinity
sK1521
sK1757
sK1523
# Oil spills
sK1758
sK1528
sK1760
sK1529
sK2121
sK1531
sK3488
sK1533
sK3495
sK1536
sK3724
# Operational spills
sK1537
# Baseflow salinity
sK4731
sK1539
sK4733
sK1540
sK4778
sK1542
sK4779
sK1543
sK5101
sK1544
sK5111
sK1545
sK5112
sK1546
sK5934
# Sustainability reports
sK1547
sK6400
sK1548
sK6414
sK1551
sK6415
sK1552
# Soil acidity
sK6558
sK1557
sK6559
sK1558
sK6782
sK1559
sK6928
# Environmental infringements
sK1561
sK13983
# Energy use
sK1562
# Water abstraction
sK13984
# Environmental reviews
sK1563
sK13990
# Water use
sK14021
# Carbon intensity
sK1565
sK14028
# CO efficiency
sK1568
sK14029
# CO2 emissions
sK1569
sK14030
sK1573
sK1577
sK14031
The KPI Compendium: 20,000 Key Performance Indicator examples used in practice
15
sKPI #
sK14032
sK14167
# GHG emissions
sK14034
sK14169
# Green leases
sK14035
sK14170
sK14090
sK14171
sK14091
sK14172
sK14098
# Electricity consumption
sK14173
sK14103
sK14104
# Emitted mass of CO
sK14174
sK14105
sK14175
sK14106
sK14176
# Groundwater consumption
sK14116
# Energy conservation
sK14177
sK14117
sK14178
sK14118
sK14179
sK14119
sK14183
sK14120
sK14190
sK14121
sK14202
sK14205
sK14122
sK14123
sK14206
sK14124
# Energy use
sK14207
sK14125
sK14126
sK14208
sK14130
# Environmental approval
sK14131
# Environmental incidents
sK14221
sK14132
# Environmental promotions
sK14222
sK14133
sK14223
sK14148
sK14151
sK14224
sK14152
sK14225
sK14153
sK14166
sK14226
sK14237
Finance
Finance deals with sourcing, budgeting, lending and spending money while managing their time value and risk attached
with the aim of generating high returns. KPIs generally relate to asset and portfolio management, financial stability, forecast and valuation, liquidity and profitability matters.
sKPI #
sK516
sK525
sK2962
# Bid-to-cover ratio
sK2963
sKPI #
sK2965
sK464
% Earnings yield
sK2967
sK465
% Dividend yield
sK2996
sK490
sK3008
sK3009
sK513
16
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