Key Performance Indicators

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Key Performance Indicators
KPI
Background 
 
The term KPI has become one of the most over-used and little understood =
terms in business development and management. In theory it provides a se=
ries of measures against which internal managers and external investors =
can judge the business and how it is likely to perform over the medium a=
nd long term. Regrettably it has become confused with metrics =96 if we=
can measure it, it is a KPI. Against the growing background of noise cr=
eated by a welter of such KPI concepts, the true value of the core KPI b=
ecomes lost. 
 
The KPI when properly developed should be provide all staff with clear =
goals and objectives, coupled with an understanding of how they relate t=
o the overall success of the organisation. Published internally and cont=
inually referred to, they will also strengthen shared values and create =
common goals. 
 
What are the key components of a KPI? 
 
The KPI should be seen as: 
 
Only Key when it is of fundamental importance in gaining competi=
tive advantage and is a make or break component in the success or failur=
e of the enterprise. For example, the level of labour turnover is an imp=
ortant operating ratio, but rarely one that is a make or break element i=
n the success and failure of the organisation. Many are able to operate =
on well below benchmark levels and still return satisfactory or above sa=
tisfactory results. 
 
Only relating to Performance when it can be clearly measured, qu=
antified and easily influenced by the organisation. For example, weather=
influences many tourist related operations =96 but the organisation can=
not influence the weather. Sales growth may be an important performance =
criteria =96 but targets must be set that can be measured. 
 
Only an Indicator if it provides leading information on future p=
erformance. A considerable amount of data within the organisation only h=
as value for historical purposes =96 for example debtor and creditor len=
gth. By contrast rates of new product development provide excellent lead=
ing edge information. 
 
Obviously KPI's cannot operate in a vacuum. One cannot establish a KPI w=
ithout a clear understanding of what is possible =96 so we have to be ab=
le to set upper and lower limits of the KPI in reference to the market a=
nd how the competition is performing (or in the absence of competition, =
a comparable measurement from a number of similar organisations). This m=
eans that an understanding of
 benchmarks is essential to make KPI's useful (and specific to th=
e organisation), as they put the level of current performance in context=
=96 both for start ups and established enterprises =96 though they are =
more important for the latter. Benchmarks also help in checking what oth=
er successful organisations see as crucial in building and maintaining c=
ompetitive advantage, as they are central to any type of
<a href=3D"competitive-analysis.htm"> competitive analysis.</a>


Start with what you need to measure and monitor 
 
Different organisations need to monitor different aspects of their envir=
onment. For example, the airline industry has a complex set of issues ma=
ny of which (but not all) are different from the dairy farmer. Ibis has =
created a number of separate
<a href=3D"quiz/business_monitoring.htm"> business monitoring</a> module=
s for medium sized companies which we believe cover the majority of requ=
irements for the development and maintenance of their organisation, that=
are part of a bottom up planning system based around
<a href=3D"knowledge-centres.htm"> knowledge centres.</a>

<div align=3D"center">
<center>
<table BORDER=3D"1" CELLSPACING=3D"2" BORDERCOLOR=
=3D"#000000" WIDTH=3D"642" DIR=3D"LTR" bordercolordark=3D"#906610" borde=
rcolorlight=3D"#906610">
<tr>
<td WIDTH=3D"26%" VALIGN=3D"TOP">
Knowledge centre</td>
Focus of activity</td>
Possible KPI</td>
</tr>
<tr>
, Arial, Helvetica">
Administration</td>
Leadership, planning and monitoring, balanced scorecard, budg=
eting,
portfolio theory, golden circle, decision making, creativity, SC=
ORE, <a href=3D"corporate-governance.htm">corporate
governance,</a> territorial imperative, impact analysis, =
<a href=3D"standard-operating-procedures.htm">standard
operating procedures</a>, mosaic management, prioritisation,=
trade
offs, MBO, succession planning, quality circles, technology audi=
t,
vision statement, SBU decisions, Abacus principle, time keeping,=
barriers
to entry, critical success factors, business model, legacy issue=
s,
successes failures/ lessons learnt, authority/ responsibility,
recruitment appraisal, acquisitions, cascade investment, disposa=
ls,
premises review, stakeholder relationships, trade associations, =
synergy,
recruitment appraisal, risk management, planning effectiveness, =
legal,
health and safety, SBS, utilities, insurance, security, design f=
or
operating efficiency, time study, complaints, pensions, share op=
tions,
employee share savings schemes, creativity, fringe benefits, bon=
us
systems,secrecy, meeting management, time management, cost cutti=
ng,
facilities management, stress, forecast grid, trade offs, commun=
ication,
investment appraisal, health and safety, environmental audit, IS=
O 9000,
ISO 14000, operating financial review (OFR), working conditions,=
employee suggestion, team building, training, internal service
satisfaction</td>
PEST elements, budget ratio, high impact/ high probability
assumptions and boundary conditions (strategic risk assessment),=
CGAL,
contractual, portfolio risk levels, % hurdle rate, insurance
costs/sales, BEV, capital spread ratio, cost per sqm or cost per=
employee for facilities total space, productive hours %, % meeti=
ng
time,utility cost, noise, accidents, % outsourcing, complaint re=
solution
speed, complaint resolution cost, average meetings/ month, utili=
ty cost/
market cost ratio, premises cost/ market cost ratio, space utili=
sation,
whistleblowing, temperature, noise, health and safety breaches, =
security
breaches, document loss, pension cost, theft, AER, budget ratio,=
KFR,
project success, certification, wages ratio, litigation, interna=
l
service satisfaction levels, effective headcount, % mentoring<!-=
-mstheme--></td>
</tr>
<tr>
Finance</td>
Planning and monitoring, balanced scorecard, budgeting, cash =
flow,
profit and loss, balance sheet, successes failures/ lessons lear=
nt,
trade offs, MBO, mosaic management, prioritisation, IFRS, GAAP,
succession planning, accounting assumptions, technology audit, S=
CORE,
decision making, creativity, quality circles, asset register,
invoicing,profitability, activity, and liquidity ratios, revalua=
tion
accounting, fraud, capital allocation profile, James' rule, cont=
ingent
liabilities, deferred consideration, cost capitalisation, brand
accounting, cost cutting, payment systems, trade offs, documenta=
ry
credits, time keeping, dividend policy, cash management, currenc=
y
management, sales tax, depreciation, synergy, recruitment apprai=
sal,
funding options, financial reporting, audit, cascade investment,=
recruitment appraisal, source and application of funds, sensitiv=
ity
analysis, investment appraisal, convertibles, tax management, cr=
edit
management, hedging, team building, time management,training, in=
ternal
service satisfaction</td>
Financial ratios, budget ratio, % outsourcing, FER, budget ra=
tio,
debt age, cost of finance, capital allocation ratio, capex, EFT%=
, CER,
tax charge, SPT %, gross yield, P/E,PEG, EPS, project success, D=
ER%, BDR,
FCF, overdue accounts, productive hours %, market dynamics capit=
al
allocation, EBITDA currency/ debt currency ratio, sales tax rate=
%, cash
interest rate%, depreciation %, internal service satisfaction le=
vels,
effective headcount, % mentoring</td>
</tr>
<tr>
Marketing/ sales</td>
Planning and monitoring, balanced scorecard , budgeting, port=
folio
analysis, trade offs, MBO, successes failures/ lessons learnt,
succession planning, recruitment appraisal, mosaic management,
prioritisation, technology audit, SCORE, decision making, creati=
vity,
market drivers, marketing mix, branding, Single Block Theory, en=
trants,
substitutes, market research, customer panel, sales channels,
distribution channels, sales management,investment appraisal, ca=
ll
centres, marginal profitability, quality circles, customer loss,=
products/services (width/depth), cross selling, value chain, exp=
ectation
fulfillment gap, market size, customer transition, seasonality,
networking, price elasticity,cascade investment, pricing terms a=
nd
conditions, quantitative analysis, customer satisfaction, refere=
nce
sale, time keeping, synergy, pricing power, cost cutting, market=
spread,
customer investment review (CIR), marketing myopia, product age =
spread,
organisational buyer behaviour, reference sale, customer spread,=
product
age, competitive advantage, competitive bidding, trade offs,
negotiation, recruitment appraisal, game theory, channel managem=
ent,
customer care, complaints, warranties, mystery shopper, time man=
agement,
branding, team building, training, internal service satisfaction=
</td>
CLV, budget ratio, market share by segment, trial rate, compe=
titive
score, sales by channel, % repeat purchase, average sales value,=
sales
productivity, market share, advertising productivity by channel,=
cost
per lead, cost per converted lead, bid success rates, range sale=
%,
average discount, service call out times, productive hours %, en=
quiry
response time, seasonality ratio, price index, customer satisfac=
tion,
advertising awareness, % branding %, customer investment review,=
customer transition rate, value chain, % outsourcing, MER, budge=
t ratio,
EGMG ratio, customer investment return, customer churn, complain=
ts,
warranty claims, project success, channel members, product posit=
ioning
variance, SER, AER, pricing, price elasticity, country spread,
seasonality ratio, customer spread, product spread, product age =
spread
ratios, segmental leadership, TDA's, project success, CIR%, comp=
etitive
bidding success %, internal service satisfaction levels, effecti=
ve
headcount, % mentoring</td>
</tr>
<tr>
Production/logistics/ service delivery</=
td>
Planning and monitoring, balanced scorecard, budgeting, succe=
sses
failures/ lessons learnt, standard costing, activity based costi=
ng,
trade offs, MBO, succession planning, mosaic management, priorit=
isation,
investment appraisal, design for operating efficiency, JIT,
FMS,technology audit, SCORE including <a href=3D"cost-cutting=
.htm">cost
cutting</a>, decision making, creativity,production efficien=
cies,
PLM, aggregate demand policy, synergy, management accounting, OR=
,
suppliers, supply chain management, MRP, backorder, time keeping=
,
inventory levels, production equipment age, quantitative analysi=
s,
design, sophistication, capacity, TQM, TPM, waste management, co=
ndition
monitoring, recycling, complaints, technical support, recruitmen=
t
appraisal, distant data capture, distribution structure (warehou=
sing,
outlet location) and physical distribution management, obsolesce=
nt
stock, cascade investment, time based competition, time manageme=
nt,
quality circles, order processing, trade offs, scheduling, purch=
asing,
recruitment appraisal, vendor ranking, networking, postponement,=
standardization, product/ service design, team building,
training,internal service satisfaction</td>=
Cost variances, budget ratio,order processing cycle, producti=
on cycle
times, downtime, % outsourcing, PLER, budget ratio, STR, capacit=
y
utilisation, logistics cost, SPC, load utilisation, failure rate=
s,
return on plant, space utilisation, set up time, waste rates, po=
llution
levels, emergency delivery, out of stock %, obsolescent stock %,=
recycling%, back order %, JIT% energy efficiency ratio, peak cap=
acity %,
supplier ratio, partnering, obsolescent stock, EOQ, number of su=
ppliers,
supplier spread ratio, number of components, emergency call out,=
delivery failures, productive hours %, E-enablement, vendor rati=
ng,
project success, internal service satisfaction levels, effective=
headcount, % mentoring</td>
</tr>
<tr>
Personnel</td>
Planning and monitoring, balanced scorecard, budgeting, succe=
sses
failures/ lessons learnt, trade offs, MBO, succession planning, =
mosaic
management, prioritisation, quality circles, Noah principle, dec=
ision
making, creativity, technology audit, SCORE, eight "S"=
,
absenteeism, timekeeping, trade offs, overtime, industrial relat=
ions,
stress, bonus systems, training needs analysis, time keeping,
recruitment appraisal, time management, team building, cost cutt=
ing,
cascade investment,wages, employee record keeping, synergy, vaca=
tion
planning, training, internal service satisfaction<=
/font></td>
Productivity, budget ratio,turnover, absenteeism, % outsourci=
ng
(temporary staff ratio), PER, budget ratio, labour cost%, wages =
ratio,
CNCER, employee satisfaction levels, CH/WH ratio, overtime%, ski=
lls,
training, discipline, disputes, appeals, timekeeping ratio,
apprenticeship, recruitment costs, training days,productive hour=
s %,
whistleblowing, span of control, appraisals, wages ratio, divers=
ity
index, PDP, project success, internal service satisfaction level=
s,
effective headcount, % mentoring</td>
</tr>
<tr>
IT</td>
Planning and monitoring, balanced scorecard , budgeting,succe=
sses
failures/ lessons learnt, trade offs, MBO, investment appraisal,=
succession planning, mosaic management, prioritisation, data min=
ing,
technology audit, SCORE, decision making, creativity, Intranet,
Extranet, trade offs, telecommunications and IT platform, manage=
ment
information systems (MIS), web design and management, cloud comp=
uting,
systems, time management, synergy, recruitment appraisal, SEO,
information flow map, security,mystery shopper, teleworking, cas=
cade
investment,quantitative analysis, cost cutting, time keeping, sy=
stems
analysis, team building, training, artificial intelligence, quan=
titative
analysis, modeling, encryption, recruitment appraisal, internal =
service
Management information system functionality,productivity, bud=
get
ratio,stability, web hits, access speed, site downtime, site cli=
ck
through, productive hours %, Intranet, Extranet, % outsourcing, =
ITER,
budget ratio, security breaches, data storage, EDI, web position=
,
quality of data, information overload, project success, internal=
service
satisfaction levels, effective headcount, % mentoring</td>
</tr>
<tr>
Product/ service development</td>
Planning and monitoring, budgeting,innovation matrix, balance=
d
scorecard, mosaic management, prioritisation, successes failures=
/
lessons learnt, trade offs, MBO, succession planning,investment
appraisal, TBC, technology audit, SCORE, quality circles, decisi=
on
making, recruitment appraisal, creativity, product age profile, =
period
of grace, trade offs, halo effect, identification of new product=
/
service concepts, synergy, cannabilisation, protocol, IPLC,
certification, cascade investment, technology transfer, first mo=
ver
advantage, time management,recruitment appraisal, IPR, successfu=
l
development/ commercialisation, team building, training,internal=
service
Product age spread, R&D%,ideas, strategic fit, budget rat=
io,
protocol score, total cycle time, project review, team creation,=
testing, % outsourcing, NPDER, budget ratio, license fees, IPR%,=
IPR
infringements, IPR maintenance costs, royalty rate %, time, prod=
uctive
hours %, budget, specification, project success, internal servic=
e
satisfaction levels, effective headcount, % mentoring</td>
</tr>
<tr>
Contingency planning</td>
Authority and responsibility, planning and monitoring, budget=
ing,
successes failures/ lessons learnt, creativity, SCORE, investmen=
t
appraisal, assumptions, high risk/high probability, Black Swan t=
heory,
failure points, reducing potential for failure, setting trigger =
points,
action plan, risk profile, stage gate, team building, communicat=
ion,
training, TEWT, simulations, role play, impact analysis</td>
Risk score, response times, budget ratio, KFR, % outsourcing,=
% SOP,
% training, % above/below barrier conditions, success rates, % b=
udget</td>
</tr>
</table>
</center>
</div>
Establish current performance, benchmark and target levels<=
/u>
For each monitoring module, one can then establish what the current l=
evel of performance is in a measurable and understandable way. This is t=
he current performance. From industry sources, the benchmark level can n=
ormally be introduced (getting to benchmarks is often a difficult proces=
s and one requiring a mixture of low cunning and/or sophisticated analys=
is). Then a target level of achievement can be entered. Let us take an e=
xample of a financial management module for an established manufacturing=
company and what it will tell us. 
 
Financial knowledge centre monitoring components
<center>
<tr>
, Arial, Helvetica">
Factor</td>
Current</td>
Benchmark</td>
Target</td>
</tr>
<tr>
Gross profit %</td>
<td WIDTH=3D"17%" VALIGN=3D"BOTTOM">
68</td>
</tr>
<tr>
ROCE %</td>
</tr>
<tr>
FCF</td>
n/a</td>
</tr>
<tr>
Gearing (DER)</td>
</tr>
<tr>
Debt age (years)</td>
8.5</td>
</tr>
<tr>
Interest cover X</td>
</tr>
<tr>
AER %</td>
</tr>
<tr>
SER %</td>
</tr>
<tr>
Debtor length (days)</td>
</tr>
<tr>
Creditor length (days)</td>
</tr>
<tr>
Stock turn/year</td>
</tr>
<tr>
Current ratio</td>
</tr>
<tr>
Budget ratio</td>
</tr>
<tr>
Capex ratio</td>
</tr>
<tr>
WCR</td>
</tr>
<tr>
Z score</td>
</tr>
<tr>
Tax charge %</td>
</tr>
<tr>
Depreciation %</td>
</tr>
<tr>
Cost of finance %</td>
</tr>
<tr>
EFT</td>
</tr>
<tr>
Overdue accounts %</td>
</tr>
<tr>
STP%</td>
</tr>
<tr>
FER%</td>
</tr>
<tr>
Project success ratio</td>
</tr>
<tr>
Internal satisfaction level %</td>
</tr>
<tr>
Effective headcount %</td>
</tr>
</center>
</div>
We can gain an enormous amount of information and control from such a=
chart, but obviously not all components will meet the criteria of being=
a KPI =96 otherwise we are back into the problem of measuring everythin=
g and not concentrating on a limited number of core criteria. 
 
Add KPI project control elements 
 
This ratio based analysis is combined with a review of individual projec=
ts =96 normally based around the three key performance criteria, whether=
the project is on time, on budget and on specification. For projects in=
volving significant expenditure the measurement of stage gate components=
will also significantly add to the level of control at a knowledge cent=
er level. 
 
An example from the same knowledge centre would look like this:
<center>
<tr>
Project</td>
Due date</td>
On time</td>
On budget</td>
On spec</td>
Stage gate</td>
</tr>
<tr>
Debt refinancing</td>
August</td>
Yes</td>
None</td>
</tr>
<tr>
Tax review</td>
September</td>
</tr>
<tr>
Sales insurance</td>
August</td>
</tr>
</center>
</div>

How do I use such a format to develop and understanding of what is=
a KPI? 
 
As different individuals and organisations will put a different emphasis=
on each item of information a definitive list of what is and what is no=
t a KPI will depend on individual decisions, and will vary considerably =
according to the stage of company development. Start up enterprises need=
to place their emphasis on structural factors; established companies on=
operational performance. 
 
However, one can set some guidelines. The most rapid way to establish th=
e KPI within any set of monitoring information is to work through the th=
ree criteria in sequence. 
 
Is the control information key to the success of the organisation? 
Can we measure it and influence it? 
Does it provide leading edge indications of future developments? 
 
Which measures in the above chart are key? 
 
Gross profit is one key measure to the success of the organisatio=
n. Research shows that survival rates are linked to levels of gross prof=
it; gross profit margins above that of the competition provide clear evi=
dence of competitive advantage. 
 
Return on capital employed is another key measure of the success =
of the organisation. The ability to use investment effectively is centra=
l to effective long term development. 
 
Z score is a measure of the liquidity of the enterprise and clear=
ly defines positive or negative trends. 
 
It would be the Ibis argument that the other components of the chart are=
not key =96 they are valuable items of information but are not make or =
break aspects of company management (unless they are grotesquely differe=
nt from benchmark values). 
 
Are these performance measures =96 can we quantify them and influence th=
em? 
 
Yes 
 
Do these provide leading edge indications of future performance? 
 
Yes 
 
The conclusion from this analysis is that in financial reporting the com=
pany should concentrate on gross profit, return on capital employed and =
Z scores as their key performance indicators. Both gross profit and retu=
rn on capital employed are part of the =93model=94 balanced scorecard fo=
r overall objectives that Ibis propose for the majority of enterprises a=
s part of their planning platform. 
 
Other components within the financial reporting module that might be con=
sidered as KPI's are factors such as the levels of gearing (debt/ equity=
ratio =96 DER), project success rates, bad debt rates, and free cash fl=
ow (FCF). Including time, budget and specification to project reporting=
would also be a natural addition.

The balanced scorecard and KPI's 
 
In addition to the creation of the enterprise balanced scorecard, in whi=
ch gross profit, return on capital and Z scores are standard elements, t=
he identification of KPI's in each of the operational areas or knowledge=
centres also assists the enterprise in plan development. These KPI's wi=
ll change over time, but their creation as part of the initial creation =
of each knowledge centre will focus and direct their operational activit=
ies. 
 
KPI's and the management information system 
 
In a decentralised planning system focused around knowledge centers the =
choice of key performance indicators is the first stage in the re-evalua=
tion of the information system to make it more valuable and relevant to =
the operating unit rather than one that is centrally provided. Thus the =
KPI determines what will drive that part of the enterprise and what info=
rmation must be collected to analyse and manage it. Such information gat=
hering or software choices create information networks that are relevant=
and provide data which is used specifically for operational purposes, r=
educing information overload and information for information sake. 
 
Where else are KPI's valuable? 
 
The KPI is central to a number of other elements in the planning platfor=
m which provides the basis for answering the three crucial planning ques=
tions: 
 
Where are we? 
Where do we want to be (and when)? 
How are we going to get there cost effectively? 
 
In addition to the creation of knowledge centres and business monitoring=
, KPI's have a vital role to play in: 
 
<a href=3D"action-planning-and-implementation.htm">Action planning and i=
mplementation
</a> with an emphasis on management by objectives which will include a s=
tandardised rate of return and detailed project control; 
 
Training as part of a company wide approach to focusing staff and manage=
ment on essential operational requirements; 
 
Central to business planning as a core part of the <a href=3D"business-p=
lan-outline.htm"> business plan
outline</a>; 
 
Identification of necessary actions in <a href=3D"change-management.htm"=
> change management,</a>
<a href=3D"exit-planning.htm"> exit planning</a> and <a href=3D"surviva=
l-and-recovery.htm"> survival and recovery
planning</a>; 
 
They set priorities for investment appraisal, and the choice of emphasis=
that should be given to the main strategies within the golden circle, c=
onsolidation (including
<a href=3D"cost-cutting.htm"> cost cutting</a>), market penetration, ,ma=
rket development and product development. 
 
<a href=3D"training.htm">Training</a> on key performance indicators, the=
creation of a business plan and standard operating procedures is availa=
ble from Ibis.

More information on the way in which Ibis can contribute to your busi=
ness plan development is provided at
<a href=3D"ibis-services.htm"> Advantage Ibis </a>

<a href=3D"mailto:Info@ibisassoc.co.uk">E-mail Ibis now.</a>

More information on the Ibis approach is also available on the <a hre=
f=3D"frequently-asked-questions.htm">FAQ
page..</a>


<center>
<table border=3D"2" cellpadding=3D"2" width=3D"70=
%" bordercolordark=3D"#906610" bordercolorlight=3D"#906610">
<tr>
<td width=3D"100%">
Business Plan SOP</font=
></td>
</tr>
<tr>
tica">A comprehensive, easy to use 188 page manual containing scores of =
worksheets and notes. The contents follow the
<a href=3D"business-plan-outline.htm"> business plan outline</a>, and ha=
ve been rigorously tested during years of
<a href=3D"training.htm"> training</a> throughout the world. The Ibis bu=
siness plan manual is delivered in Word format, so that users can comple=
te the worksheets and transfer them into the body of their own business =
plan.</td>
</tr>
<tr>
tica">
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</td>
</tr>
</center>
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a href=3D"business-plan-outline.htm" target=3D"">Business Plan&nbsp=
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Key Performance Indicators

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