Editorial coordination: Aurel Brudan

THE KPI INSTITUTE smartKPI s.com

The smart choice in performance management
The KPI Compendium

20,000+
Key
Performance
Indicators
used in practice
Editorial coordination: Aurel Brudan
 Preface

© 2013 The KPI Institute Ltd. All Rights Reserved.

This report is the result of primary research conducted by eab group. It is available in PDF format on the smartKPIs.com
website. Terms of use available at: http://www.smartkpis.com/terms-of-use.html (‘Premium content terms’).

An appropriate citation for this report is:

The KPI Institute (2013), The KPI Compendium, Melbourne, Australia

Indemnity statement
The KPI Institute has taken due care in preparing the analysis contained in this report. However, noting that some of the data
used for the analysis have been provided by third parties, The KPI Institute gives no warranty to the accuracy, reliability, fitness
for purpose, or otherwise of the information. The KPI Institute shall have no liability for errors, omissions or inadequacies
in the information contained herein or for interpretations thereof. The opinions expressed herein are subject to change
without notice. For the latest version of the documentation, smartKPIs Premium should be consulted.

Published by:

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www.kpiinstitute.org | www.smartKPIs.com

Page 2
 Preface

Table of Contents
4 How to use the book Global Context
5 About Key Performance Indicators (KPIs) Human Development Areas
6 KPIs … Naturally 207 Administration
Organizational Context 209 Economics
Functional Areas 234 Health

8 Accounting 245 Information Society

11 Corporate Services 252 Intellect

13 CSR / Sustainability / Environmental Care 268 Labor & Social Protection

16 Finance 275 Peace & Justice

19 Governance, Compliance and Risk 276 Population

21 Human Resources 278 Quality of Life

28 Information Technology 279 Transportation & Infrastructure

36 Knowledge and Innovation Environmental Sustainability

38 Management 282 Biodiversity
39 Marketing & Communications 282 Environment and Pollution
42 Online Presence - eCommerce 284 Natural Resources
45 Portfolio and Project Management
Personal Context
46 Production & Quality Management Personal Productivity Areas
49 Sales and Customer Service
286 Finances
53 Supply Chain, Procurement, Distribution
291 Home Economics
Industries 292 Personal Development
58 Agriculture 292 Planning
62 Arts and Culture 293 Process Management
67 Construction & Capital Works
Well-Being Domains
69 Education & Training
294 Fitness
79 Financial Institutions
294 Health
85 Government - Local
297 Nutrition
98 Government - State/Federal
297 Relationships
110 Healthcare
297 Work-life balance
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

The KPI Compendium: 20,000 Key Performance Indicator examples used in practice Page 3
 Preface

How to use the book

The Compendium is a concise, but comprehensive work that summarizes thousands of Key
Performance Indicators (KPIs) available on the smartKPIs.com platform. The original word
“compenso” comes from Latin and it means “to weight together or to put in a balance”.
This is similar to what The KPI Institute has done in creating this book. By assembling the largest collection of KPIs in
printed format, it has provided professionals and practitioners with a powerful tool to weight together or to compare
practical examples of KPIs coming from hundreds of business areas. One of the most important benefits that this
Compendium brings is the abundance of options that will assist you in identifying and selecting the most relevant KPIs.

The present work enlists the names of more than 20,000 KPIs. In front of each KPI name, a KPI number is listed so that
those interested in a specific KPI can easily find further information by looking up the KPI number on the smartKPIs.com
platform.

To make the search process as easy as possible for readers and smartKPIs.com users alike, the book’s structure mirrors the
taxonomy available online, which can be described as follows:
1. The context level - with three areas: organizational, global and personal;
2. The group level - each area is divided into two groups, as it follows: the organizational context includes the
Functional Areas and the Industries; the global one includes Human Development Areas and Environmental
Sustainability; and the personal one, Personal Productivity Areas and Well-Being Domains;
3. The category level - each group covers hundreds of business fields, from widely popular ones such as Accounting,
Government and Healthcare, to more specialized one such as Biodiversity, Sport Management and Personal Development;
4. The subcategory level - further on, each category has subdivisions, where related KPIs are clustered together, in
order to offer direct readers from their general area of interest to the exact information they are looking for.

The Compendium was designed to facilitate the identification and usage of KPIs in practice. Managers, consultants,
researchers, academicians – now, they can all have a better access to the largest existing database of key performance
indicators. The importance of these indicators in the decision making process turns this Compendium into an
indispensable tool for both individuals and organizations.

For instance, imagine you are a Marketing Manager working in the Oil & Gas industry. Your company is looking at
improving its performance management framework, and you are trying to find those KPIs which are the best in tracking
your Corporate Social Responsibility (CSR) related objectives. Here is an example of the steps that you could take and that
would help you identify the KPIs you are looking for in order to further customize them:
1. Depending on the industry and functional area in which you activate, identify key terms such as Marketing, CSR,
Oil, Gas;
2. Take a look at our context level classification; since this is a work related project and not a personal one, the
organizational context would be the most appropriate choice; given your CSR focus, globalization could be a
secondary area to review;
3. At group level, you could look both in “Functional Areas” at “Industries”; let’s assume you are first interested in
identifying industry specific CSR KPIs;
4. Look up your industry at category level; here, you should search for “Resources”, which includes the activities
of extracting and refining natural resources such as gas, oil and coal. Also included here are the KPIs for energy
production from sustainable sources, using, for instance, the solar, water, wind or geothermal power;
5. The next step is to find your suitable subcategory, which in this case would be “Oil and Gas”. This offers you access to
more than 60 KPIs you should take into account, such as “# Primary energy consumption” and “# Amount of oil spills”.

The ways in which you could use this Compendium are extremely diverse so we invite you to discover them on your own.
Remember that you are also welcomed to share some of the KPIs and relevant performance management tools you with
the smartKPIs.com community. Additional resources including articles, specialized reports, customizable templates, best
practice highlights, as well as specialized courses and services can also be found there.

Be a part of the KPIs’ world!

Page 4
 Preface

About Key Performance Indicators (KPIs)

In many domains of human activity, the use of tools is essential for the achievement
of results. Measurement and evaluation make no exception, being equipped with both
conceptual and physical tools. Of the first category, at the core of any performance
measurement and management system are the measures, metrics, indicators or KPIs used.
Both academic and practitioner literature use interchangeably these terms, oftentimes even within the same organization.

At smartKPIs.com, we have adopted the following definitions for these terms:

Measure - A number or a quantity that records a directly observable value. All measures are composed of a number
and a unit of measure. The number provides magnitude (how much) for the measure, while the unit gives the number
a meaning (what). Examples of unit measures are: dollars, hours, meters, inches, etc.
Indicator - Indicators are defined in many ways, but the common meaning for all of them is that they refer to specific
information. Thus, the Organisation for Economic Co-operation and Development (OECD) defines an indicator as “a
qualitative or quantitative factor or variable that provides a simple and reliable means to measure achievement, to
reflect changes connected to an intervention, or to help assess the performance of a development actor”.1
Metric, Performance Measure or Performance Indicator - A generic term encompassing the quantitative basis by
which objectives are established and performance is assessed. It helps quantify the achievement of a result, the quan-
tifiable component of an organization’s performance. In the context of measuring and managing performance these
terms are used interchangeably.
Key Performance Indicator (KPI) - A selected indicator considered key for monitoring the performance of a strategic
objective, outcome, or key result area important to the success of an activity and growth of the organization overall.
KPIs make objectives quantifiable, providing visibility into the performance of individuals, teams, departments and
organizations and enabling decision makers to take action in achieving the desired outcomes. Typically, KPIs are
monitored and communicated through dashboards, scorecards and other forms of performance reports.

While on paper the terms listed above can be differentiated, in practice, the difference between them is blurred and, at
some extent, irrelevant. As long as their purpose and use is clear and understood by members of the organization, whether
they are called performance measures or KPIs is a matter of preference.

At smartKPIs.com, we assess each example entered in the online database and label it as measure, performance indicator
or KPI. It is an empirical and subjective approach to catalogue each entry based on relevance. Ultimately, all entries in the
online database are considered KPI examples. In addition, to single out the entries that stand out in terms of relevance, we
introduced a new label:

smartKPI - A Key Performance Indicator example available

on smartKPIs.com, that is recommended as being the most
relevant and truly “Key” for organizational performance.
They are selected by the editorial team of the website based
on criteria such as:
• Listing in academic and practitioner publications that
analyse their usefulness;
• Frequency of use by Functional Area / Industry;
• Fulfillment of the criteria of how good KPIs should be
defined and used.

1. Organisation for Economic Co-operation and Development, 2002, Glossary of Key Terms in Evaluation and Results
Based Management, OECD Publications, Paris, France

The KPI Compendium: 20,000 Key Performance Indicator examples used in practice 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, today’s 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 won’t 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-and-
control 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
 Organizational » Functional Areas

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 sKPI # Key Performance Indicator name
Accounting Systems include all related procedures, controls and sK5903 % On-time trade settlement rate
accounting methods employed to register, classify and interpret
sK5904 % Transaction items requiring reconciliation
accurate financial data for enabling top management in decision
making. sK5905 % Returned items from total transactions
sK5910 % Straight through processing
sKPI # Key Performance Indicator name
sK6157 # Time to process the secondary COB billing
sK65 # Interest cover
sK6961 # Scheduled maintenance related downtime
sK529 $ Cash flow after taxes (CFAT)
sK2959 % Customer invoices paid through electronic sourcing
Cash Management
sK3025 # Times interest earned
Cash Management refers to short term operational activity. It is
sK3189 % Accuracy of expense reimbursement requests important in tracking and sustaining day-to-day activity. KPIs are
sK3340 % Electronic invoices indicated to track cash reserves relative to short term obligations.

sK3341 % Employees managing the accounting processes sKPI # Key Performance Indicator name
sK3344 % Employees allocated to accounts payable and expense sK67 $ Net cash flow
reimbursement
sK514 # Acid test ratio
sK3347 % Employees allocated to evaluate and manage financial
performance sK526 $ Working capital

sK3349 % Employees allocated to fixed asset management sK528 $ Cash earnings per share

sK3350 % Employees allocated to general accounting and sK540 $ Operating cash flow (OCF)
reporting sK3122 # Liquidity ratio
sK3351 % Employees allocated to internal controls sK3260 $ Cash and cash equivalents
sK3353 % Employees allocated to manage and process sK3262 $ Cash flow from investing activities
adjustments/ deductions
sK3268 $ Cash inflow
sK3354 % Employees allocated to manage and process
collections sK3270 $ Cash outflow

sK3355 % Employees allocated to manage financial policies and sK3271 $ Cash-at-hand

procedures sK3290 $ Net change in cash
sK3356 % Employees allocated to manage payments sK3367 % Cash flow return on sales
sK3358 % Employees allocated to payroll sK3419 % McDonough ratio
sK3362 % Employees allocated to perform financial reporting sK6147 % Collection of client payment balances
sK3364 % Employees allocated to perform general accounting sK6149 % Collection of elective service deposits
sK3365 % Employees allocated to perform planning/ budgeting/ sK6165 $ Cash revenue
forecasting
sK6166 % Point of service cash to net revenue ratio
sK3366 % Employees allocated to manage financial performance
evaluation sK6170 # Time between credit balance report due date and
submission date
sK3369 % Employees allocated to report on internal controls
compliance sK6182 % Cash factor analysis

sK3370 % Employees allocated to report payroll taxes sK6206 % Client cash net revenue

sK3372 % Employees allocated to tax sK6212 % Referrals and net fees of total collection agency
recoveries
sK3373 % Employees allocated to treasury operations
sK6216 # Time spent by collector per detailed review
sK3385 % Manual payroll payments
sK14073 # Days cash on hand
sK3387 % Cost of outsourced finance function
sK3401 % Accounting system downtime
sK3460 # Bias ratio

8
 Organizational » Functional Areas
Control sKPI # Key Performance Indicator name
Control is necessary in order to meet legal and duty of care sK3286 # Sales to general and administrative expenses
towards stakeholders, but also to ensure that the financial
sK3289 $ Marginal costs (MC)
information provided possesses the fundamental characteristics of
relevance and faithful representation. KPIs measuring this activity sK3306 $ Phone costs per employee
capture the effectiveness of control processes, methods and sK3320 $ Variable costs
financial policies in place.
sK3321 $ Working capital per employee
sKPI # Key Performance Indicator name sK3333 % Cost with employees from the operating revenue
sK3033 $ Bid and proposal costs sK3334 % Cost of the finance function from revenue
sK3383 % Financial reports submitted as correct and on time sK3337 % Department cost from revenue
sK3394 % Non-compliance statements solved sK3339 % Discretionary costs from sales
sK3397 % Time allocated to control financial data sK3409 % Indirect expenses per sales
sK3398 % Time allocated to decision support sK3439 % Royalty rate
sK3399 % Time allocated to financial management activities sK4732 $ Spent on equipment
sK3402 % Accurate financial reports sK5945 $ Payroll tax paid by the employer
sK3448 $ Economic value added per employee sK6139 % Charity write-offs
sK3457 $ Claims severity sK6254 % Obsolescence costs from total inventory
sK6267 % Revenue leakage from total revenue sK6949 $ Cost to maintain vendor master data
sK7057 $ Savings achieved
Cost Analysis
sK7059 $ Life cycle cost (LCC)
Cost Analysis represents a valuable activity providing feedback
on internal performance and adequacy of resource allocation. sK13980 # Amortization period in months
Measures of costs relative to revenue or assets indicated by sK14056 # Cost improvement plan
relevant KPIs support economic decisions.

sKPI # Key Performance Indicator name

Planning and Reporting
Planning and Reporting is the activity of establishing financial
sK140 % Wages cost from sales
targets in terms of costs and revenues as well as reporting on how
sK314 % Contribution margin ratio those targets are met within the financial year. KPIs outline the
sK316 % Gross profit margin extent to which the targets were adequately planned and achieved
during a financial year.
sK2267 $ Costs per FTE employee
sK3053 % Overhead cost ratio sKPI # Key Performance Indicator name

sK3088 $ Total acquisition cost (TAC) sK190 $ EBIT (Earnings Before Interest and Taxes)

sK3094 # Marginal propensity to consume (MPC) sK192 $ Operating expenses

sK3132 % Interest expense to debt sK414 $ Cost of goods sold (COGS)

sK3136 # Accounting rate of return (ARR) sK466 # Asset turnover

sK3140 # Audit ratio sK468 $ Earnings per share (EPS)

sK3145 # Burning cost ratio sK479 % Budget variance

sK3146 # Cash available for debt service (CADS) sK513 # Price to sales ratio

sK3149 # Cash conversion cycle (CCC) sK517 # Berry ratio

sK3153 $ Discretionary costs sK520 # Current ratio

sK3158 # Cost accrual ratio sK525 # Working capital turnover

sK3159 % Operating costs sK535 $ Earnings before interest, taxes, depreciation,

amortization, and restructuring or rent costs (EBITDAR)
sK3214 # Expenses claims processed per employee
sK538 $ Net debt
sK3217 $ Fixed cost per employee
sK539 $ Net income after taxes (NIAT)
sK3218 # Fixed-charge coverage ratio
sK549 $ Shareholders' equity
sK3254 $ Overdue invoices
sK550 $ Tangible book value per share (TBVPS)
sK3255 $ Back taxes
sK551 $ Earnings before interest, taxes, depreciation and
sK3257 % Repairs and maintenance expenses to fixed assets amortization (EBITDA)
sK3282 $ Fixed costs sK652 # Breakeven point (BEP)
sK3284 $ Indirect costs sK770 $ Fixed assets per FTE (Full Time Equivalent)

The KPI Compendium: 20,000 Key Performance Indicator examples used in practice 9
 Organizational » Functional Areas

sKPI # Key Performance Indicator name sKPI # Key Performance Indicator name
sK3408 % Customers paying cash up front on commencement of sK6259 % Billing disputes approved
project
sK6260 # Time to respond to a billing dispute
sK3412 % Payments (non-payroll) right amount paid on time
sK6261 # Time to resolve a billing dispute
sK3413 % Payments made by direct credit
sK6262 # Days past-due invoices
sK3430 # Book-to-bill ratio
sK6263 % Value of billing in disputes as a percentage of value of
sK4704 # Time per processed invoice past-due invoices
sK4705 # Invoices processed per accounts payable FTE sK6264 % Cost of billing as a percentage of total value billed
sK4708 # Remittances processed per accounts receivable FTE sK6265 % Cost of collecting revenue as a percentage of value
billed
sK4711 $ Cost per invoice
sK6266 % Cost to handle errors as a percentage of value billed
sK4712 $ Cost per remittance
sK6269 % Aging of uncollected bills
sK4715 $ Billable fees write-downs
sK6737 # Vouchers processed per accounts payable FTE
sK4886 # Bad debt in days of billing equivalent
sK7062 # Customer payback period
sK5289 % Invoices paid within established time frame
sK13966 # Accounts per collector
sK6135 % Accounts receivable value aged more than 90 days
sK13967 # Accounts receivable balance
sK6164 # Net account receivable days
sK13995 # Attempts per collector
sK6167 % Transactions posted in backlog
sK14000 # Days of debtors
sK6169 % Gross credit balance A/R in days
sK14001 # Days of trade creditors
sK6190 % Cash collection amount recovered
sK14002 # Payment period
sK6191 % Bad debt netback
sK14037 # Collections as a percent of total receivables
sK6197 $ Cost to produce and mail outsourced guarantor
statement sK14075 # Days in A/R
sK6200 $ Backlog of final bills or claims not submitted sK14076 # Days outstanding
sK6205 % Cost to collect sK14077 # Days outstanding of bills
sK6210 $ Cash collection amount recovered per vendor sK14078 # Days revenue in net accounts receivable
placement
sK14095 # e-check collections per collector
sK6211 % Bad debt and charity expenses
sK14141 # Fees imposed
sK6252 % Expedited fees
sK14142 # Fees waived
sK6255 % Billing error rate
sK14187 # Hours non billable pre contract
sK6256 $ Unapplied cash
sK19652 $ Operating revenue
sK6258 % Value of billing disputes from revenue

Corporate Services
Corporate Services represents a support area that assures the management of basic and standard internal services within
the organization.
Administration / Office Support sKPI # Key Performance Indicator name
Administration/Office Support refers to all the processes related sK291 % Answered calls within Automatic Call Distribution
to sustaining the organization in its day-to-day administrative system
activities. KPIs focus on having well implemented procedures sK293 % Answer accuracy
intended to reduce the time spent on administrative work, as
well as general office/program equipment and customer service sK3029 # Guest complaints on reception services
delivery needs. sK3030 # Frequency of checking inbound call messages

sKPI # Key Performance Indicator name sK3031 % Inbound call answered and transferred to appropriate
persons
sK284 % Applications / pieces opened
sK3052 % Incoming call message taking accuracy
sK287 % Correspondence service level
sK3068 % Administrative tasks completed accurately and
sK288 % Applications / mail in processing efficiently
sK289 # Application cycle time sK3070 % Office supplies adequacy
sK290 % Applications completed sK3081 % Minutes accurately recorded
sK3082 % Minutes distributed within agreed time-frames

The KPI Compendium: 20,000 Key Performance Indicator examples used in practice 11
 Organizational » Functional Areas

sKPI # Key Performance Indicator name Facilities / Property Management

sK3087 % Documents filed according to standards Facilities/Property Management coordinates and oversees
the safe, secure, and environmentally sound operations and
sK3093 # Projects and events supported by administrative staff
maintenance of these assets in a cost effective manner aimed at
sK3113 # Meeting room booking errors long-term preservation of the asset value. The KPIs refer to both
sK3115 # Time of handling visitor inquiries the efficient management of day-to-day operations of the facility,
as well as managing the liaison between the landlord and/or the
sK3125 % Positive feedback from internal users on office
management firm operating on the landlord’s behalf and tenant.
support services
Duties of property management include renting, responding to
sK3127 % Positive feedback from guests and callers on office and addressing maintenance issues, providing a buffer for those
support services landlords desiring to distance themselves from their tenant
sK6719 $ Losses due to administrative errors constituency.
sK6721 % Compliance with administrative standards sKPI # Key Performance Indicator name
sK6729 % Documents in standardized style sK141 $ Monthly depreciation
sK142 % Office capacity ratio
Corporate Travel
sK300 # Built area
Corporate Travel Management indicates the company’s strategic
approach to business travel. The KPIs focus on the travel policy sK301 # Facility age
implementation, vendors negotiation activities, day-to-day sK302 $ Maintenance expenditure per square meter
operation of the corporate travel program, traveler safety and
sK303 # Building performance index (BPI)
security, credit-card management, travel and entertainment cost
management. sK304 # Maintenance efficiency indicator (MEI)
sK355 % Repairs completed within time limit
sKPI # Key Performance Indicator name
sK424 # Space usage efficiency
sK169 $ Ticket price
sK569 % Daylight factor (DF)
sK170 $ Lowest fare obtained
sK3054 # Security incident response time
sK171 % Online booking adoption rate
sK3063 % Scheduled availability of security systems
sK3071 % Travel and accommodation requests fulfilled
sK3147 # Space per employee
sK5838 # Mechanisms used to manage travel policy compliance
sK3152 % Facilities management schedule compliance
sK5862 % Pre-booked travel tickets
sK3155 # Physical work environment index
sK5868 % ROI of business travel
sK3156 # Life safety or building code index
sK6606 % Travel management services coverage
sK3157 % Fire sensors in good order with testing up-to-date
sK6607 % Virtual meetings
sK3160 % Fire extinguishers within effective service time
sK6608 # Travel policy compliance
sK3163 % Mandatory evacuation exercises completed
sK6609 % Share of corporate credit volume
successfully
sK6610 # Travel expense productivity
sK3164 % Emergency exits tested and unlocked
sK6611 # Travel agency productivity index
sK3166 % Fire warden positions filled
sK6612 % Business travel share of carbon footprint
sK3180 % Asset space utilization rate
sK6613 # Per trip footprint intensity ratio
sK3181 # Facilities revitalization rate (FRR)
sK6631 # Age of supplier fleet
sK3182 # Hours of guarding delivered by security services staff
sK6651 # Trips per week
sK3183 % Security budget committed to improvement of
sK6652 # Trip duration security services

sK6653 $ Travel savings sK3184 # Safety condition index

sK6654 # Cost of videoconferencing versus travel costs sK3185 % Compliance with Cleaning Service Level Agreements

sK6662 # One-day business trips sK3186 # Frequency of cleaning services

sK6663 # Traveler satisfaction sK3187 # Area leased

sK6664 # Unused tickets sK3188 # Area leased to owned

sK6704 $ Cost of trip sK3190 $ Churn cost per staff workstation relocation

sK6705 % Out-of-policy bookings sK3191 $ Current replacement value (CRV)

sK6707 $ Cost per attendee sK3192 $ Deferred maintenance (DM) to facilities

sK6709 $ Agency transaction fee sK3193 $ Capital renewal budget

sK3194 % Facility condition index (FCI)

12
 Organizational » Functional Areas

sKPI # Key Performance Indicator name sKPI # Key Performance Indicator name
sK3195 # Indoor environmental quality (IEQ) sK4100 # Repairs per managed property
sK3196 % Building occupant satisfaction with facilities sK4129 % Tenants satisfied with the overall repairs and
maintenance services
sK3197 % Safety meetings participation
sK4501 # Staff per parking space
sK3198 # Actionable alarms
sK6499 # Cleaning frequency for restroom facilities
sK3199 $ Expenditure with preventive maintenance to facilities
sK13969 # Acquisition
sK3200 # Utility outages
sK13987 # Maintenance labor input
sK3201 # Quality inspections completed to Facilities
Management staff members sK14058 # Critical maintenance backlog
sK3202 # Customer Custodial Concerns (CCC) sK14239 # Maintenance ratio
sK3203 % Customer Custodial Concerns (CCC) compliance sK14240 # Management churned
sK3204 # Days to complete a work order
sK3205 # Urgent work orders Legal Services
sK3206 $ Plant replacement value (PRT) Legal Services aim to support the preparation and execution of
legal matters within the organization. KPIs in this area refer to
sK3211 % Reported security incidents dealt with in accordance both outsourced and internal legal services performed by lawyers
with agreed procedures
and the workload involved, the legal cases handled, as well as the
sK3212 % Successful validation of security procedures success rate of legal procedures initiated.
sK3213 % Security validation programs completed
sKPI # Key Performance Indicator name
sK3216 # Functions and events requiring security resources
sK341 $ Cost per lawyer hour
sK3220 # Functions and events supported by Facilities
sK342 $ Cost to litigate a lawsuit
Management
sK362 # Legal staff per billion revenue
sK3302 % Staff workstation relocation churn rate
sK363 % Legal spending from revenue
sK3317 % Landscape condition index
sK364 $ Total cost to resolve (TCR+)
sK3318 $ Cost with ongoing maintenance of facilities
sK365 # Legal dispute cycle time
sK4044 $ Occupancy expense per person
sK366 % After action review usage (AAR)
sK4045 $ Occupancy expense per square foot
sK367 # Caseload
sK4049 $ Water costs per square meter in operational property
sK15178 # Legal actions opened
sK4052 $ Recurrent to capital expenditure ratio
sK15179 $ Revenue per lawyer
sK4067 # Maintenance requests
sK17404 # Billable hours per legal assistant FTE
sK4072 % Emergency repairs completed on time
sK17760 % Client growth rate
sK4073 % Repairs completed on first visit
sK18657 % Lawyers per clients
sK4078 % Unplanned repairs completed on time
sK20968 % Growth in top clients
sK4079 % Routine repairs completed on time
sK20991 % Legal actions opened per client
sK4086 % Properties compliant with security standards
sK21116 % Partner hours
sK4093 # Floor space per employee

CSR / Sustainability / Environmental Care

CSR/Sustainability/Environmental Care refers to the added value that the organization brings through responsible actions
towards their community, stakeholders and the environment.
Corporate Social Responsibility sKPI # Key Performance Indicator name
Corporate Social Responsibility represents the organization’s sK588 # Hours volunteered by employees
policy related to its responsibility for voluntary practices towards
sK589 # Partnerships with non-profit organizations / non-
the growth and development of the community, environment, governmental organizations
consumers, employees and stakeholders. The KPIs refer to applied
measures towards adherence to law, ethical standards and sK1379 # Community satisfaction index
international norms. sK1381 % Local residents in total workforce

sKPI # Key Performance Indicator name sK1387 # Sponsorship projects

sK584 $ Funds raised per employee sK1388 # Students recruited for holiday work

sK586 $ Investment in the community

The KPI Compendium: 20,000 Key Performance Indicator examples used in practice 13
 Organizational » Functional Areas

sKPI # Key Performance Indicator name sKPI # Key Performance Indicator name
sK1436 # Activities with a significant risk for the incidence of sK1477 % Suppliers and contractors that have undergone
forced or compulsory labor screening on human rights
sK1437 # Activities with a significant risk involving the sK1495 % Energy saved due to conservation and efficiency
incidence of child labor improvements
sK1438 # Cases of not following regulations in terms of sK1589 # Upheld cases of prosecution for environmental
consumer information offenses
sK1439 # Community awards won sK1596 $ Environmental protection expenditure and
investments
sK1440 # Consumer complaints regarding company's incursions
into their private lives sK4734 % Unbleached paper use ratio
sK1441 # Community complaints sK4735 $ Product purchases from minority and women-owned
suppliers
sK1442 # Corporate community involvement initiatives
sK6560 $ Donation of assets
sK1443 # CSR awards
sK6731 # Hours of Organizational Health and Safety (OH&S)
sK1444 # CSR events
training conducted
sK1445 # CSR studies and research
sK14185 # Hours donated to the community
sK1446 # Disabled employees
sK1448 # Employees dedicated to social investment projects Environmental Care
sK1449 # External NGO volunteers trained by company staff Environmental Care refers to the organization’s practices
towards the utilization of natural resources, particularly tight
sK1450 # Employees involved in up-skilling local community
organizations control of greenhouse gas emissions and energy efficiency. KPIs
refer to natural environmental protection measures through
sK1451 # Grievances of an ethical nature the company’s activities and efficiently use of required natural
sK1452 # Infringements of publicity and marketing regulations resources.
sK1453 # Legal cases relating to infringements of antitrust and sKPI # Key Performance Indicator name
monopoly regulations
sK59 # Energy consumption
sK1454 # Sponsored organizations dedicated to CSR
sK61 % Energy produced from renewable sources
sK1455 # Media coverage of environmental and community
activity sK111 # Paper documents to electronic format ratio
sK1456 % Media coverage of Corporate Social Responsibility sK182 # Energy used per unit of production
(CSR) initiative
sK183 $ Penalties resulting from environmental non-
sK1457 # Programs for clients, customers and employees with compliance
information and training on healthy eating habits
sK184 # Water consumption per capita per day
sK1458 # Reported ethics-related incidents
sK186 # Carbon dioxide emissions per capita
sK1460 % Security personnel trained in aspects relating to
sK436 % Energy used from renewable sources
human rights
sK574 # Recycled paper
sK1461 # Corporate sponsorship for community projects
sK576 # Paper pages used per employee
sK1462 # Hours of human rights enlightenment training
sK577 % Landfill volume in use
sK1463 $ Donations
sK578 # Volume of recycled waste
sK1464 $ Penalties and fines incurred for non-respect of
consumer information regulations sK587 % Consumption of recycled paper
sK1465 $ Social contributions per employee sK590 # Initiatives to promote greater environmental
responsibility
sK1467 $ Sums paid to political parties or their candidates
sK591 % Hazardous operational waste
sK1468 % Benefit utilization rate (BUR)
sK592 # Aircraft emissions
sK1469 % Donations from operating income
sK593 % Recycled hazardous operational waste
sK1470 % Employees who consider that their business acts
responsibly sK594 # Wastewater
sK1472 % Hours utilization rate (HUR) sK595 % Biodegradable carrier bags
sK1473 % Profit (pretax) dedicated to philanthropy sK756 % Paper reduction
sK1474 % Spending on local suppliers sK757 % Reduced paper consumption due to duplexing
sK1475 % Subsidiaries for which sustainability action plans are sK1382 # Entries to environment / community awards
developed
sK1389 % Marketing projects that are environmentally friendly
sK1476 % Subsidiaries which have implemented a supplier code
of conduct sK1480 # Accidental releases of substances

14
 Organizational » Functional Areas

sKPI # Key Performance Indicator name sKPI # Key Performance Indicator name
sK1485 # Petrol and diesel used sK1583 # Waste per product
sK1486 # Biochemical oxygen demand (BOD) sK1586 # Water footprint
sK1487 # Chemical oxygen demand (COD) sK1587 # Successful initiatives to reduce indirect energy
consumption
sK1488 # CO2 emissions from company car fleet
sK1588 % Achieved initiatives to reduce the emissions of
sK1490 # Non-contact water reuse
greenhouse gas
sK1493 # Discharges to water
sK1590 $ Environmental penalties
sK1496 # Environmental complaints received
sK1591 % Raw materials recycled from consumers
sK1498 # Habitat protected or restored
sK1594 % Suppliers with a ISO 14001 or equivalent certified
sK1499 % Halogenated volatile organic compounds Environmental Management System

sK1511 % On-site energy sK1595 % Subsidiaries covered by Environmental Management

ISO 14001 certification
sK1513 # Packaging consumption
sK1600 # Emissions from production
sK1514 # Packaging recycling rate
sK1730 # Air quality index (AQI)
sK1518 # Pollution incident rate
sK1731 # Soil alkalinity
sK1520 # Radioactive waste
sK1757 # Net area to be reforested (NAR)
sK1521 % Raw materials consumption
sK1758 # Annual allowable cut (AAC)
sK1523 # Oil spills
sK1760 % Cost savings due to waste management initiatives
sK1528 # Total organic carbon (TOC)
sK2121 % Reused grey water
sK1529 # Total suspended solids (TSS)
sK3488 # Carbon dioxide vessel efficiency
sK1531 % Volatile organic compounds (VOC)
sK3495 # Aircraft emissions per payload capacity
sK1533 # Water recycled and reused
sK3724 # Operational spills
sK1536 % Non-hazardous operational waste
sK4731 $ Energy consumption cost
sK1537 # Baseflow salinity
sK4733 $ Water use value
sK1539 % Current projects that are environmentally friendly
sK4778 # Hotel waste per occupied bed night
sK1540 # Environmental performance index (EPI)
sK4779 # Tonnes of hotel waste per year per employee
sK1542 % Intensity of salt affected areas
sK5101 # Fresh water withdrawn for business use
sK1543 % Products that incorporate sustainable materials
sK5111 % Recycled water used
sK1544 % Recycled input materials
sK5112 % Fresh water used
sK1545 % Input waste materials
sK5934 # Sustainability reports
sK1546 % Organic products purchased
sK6400 # Water quality index
sK1547 % Recycled paper packaging
sK6414 # Greenhouse gas emissions per capita
sK1548 # Primary energy consumption
sK6415 # Carbon dioxide emissions per kilowatt of electricity
sK1551 % Recycled non-hazardous waste generated
sK1552 # Soil acidity sK6558 # Environmental legal contraventions
sK1557 % Staff that received environmental training sK6559 # Materials containing dangerous substances disposed
sK1558 % Subsidiaries achieving cost savings due to waste of
management initiatives sK6782 % Use of raw materials from renewable sources
sK1559 % Subsidiaries that use recycled and secondary sK6928 # Environmental infringements
aggregates
sK13983 # Energy use
sK1561 % Water from non-traditional sources
sK13984 # Environmental reviews
sK1562 # Water abstraction
sK13990 # Water use
sK1563 % Electrical and electronic equipment recycled from
past sales sK14021 # Carbon intensity

sK1565 # Heavy metal emissions sK14028 # CO efficiency

sK1568 # Electricity consumption per employee sK14029 # CO2 emissions

sK1569 # Electricity consumption per manufactured product sK14030 # CO2 emissions from NCC sites in COT carbon trading
pilot
sK1573 # Hazardous raw material per kilogram of product
sK14031 # CO2 emissions generated by fuel, gas and electricity
sK1577 # Packaging weight per product consumption

The KPI Compendium: 20,000 Key Performance Indicator examples used in practice 15
 Organizational » Functional Areas

sKPI # Key Performance Indicator name sKPI # Key Performance Indicator name
sK14032 # CO2 Emissions Intensity sK14167 # GHG emissions
sK14034 # CO2 emissions per shipping unit sK14169 # Green leases
sK14035 # COx,NOx, SOx, VOC emissions sK14170 # Greenhouse gas emissions
sK14090 # Direct energy consumption by primary energy source sK14171 # Greenhouse gas emissions by weight
sK14091 # Direct greenhouse gas emissions by weight sK14172 # Greenhouse gas emissions intensity from buildings
sK14098 # Electricity consumption sK14173 # Greenhouse gas emissions intensity from new
construction and redevelopment activity
sK14103 # Emissions of ozone-depleting substances by weight
sK14174 # Greenhouse gas intensity index
sK14104 # Emitted mass of CO
sK14175 # Greenhouse intensity of selected products
sK14105 # Emitted mass of NOx
sK14176 # Groundwater consumption
sK14106 # Emitted mass of SOx
sK14177 # Habitats protected or restored
sK14116 # Energy conservation
sK14178 # Hazardous waste disposed to landfill
sK14117 # Energy consumption by country
sK14179 # Hazardous waste in tonnes
sK14118 # Energy consumption by region and format
sK14183 # High-quality water consumption
sK14119 # Energy intensity index
sK14190 # Hours of sustainability training
sK14120 # Energy intensity of selected products
sK14202 # Indirect greenhouse gas emissions by weight
sK14121 # Energy saved due to conservation and efficiency
improvements sK14205 # Initiatives to enhance efficiency and mitigate
environmental impacts of products and services
sK14122 # Energy Star labeled
sK14206 # Initiatives to provide energy-efficient based products
sK14123 # Energy Star rating
and services
sK14124 # Energy use
sK14207 # Initiatives to reduce greenhouse gas emissions and
sK14125 # Energy use by type reductions achieved

sK14126 # Energy use intensity sK14208 # Initiatives to reduce indirect energy consumption and
reductions achieved
sK14130 # Environmental approval
sK14221 # Land leased in, or adjacent to, areas of high
sK14131 # Environmental incidents biodiversity value outside protected areas
sK14132 # Environmental promotions sK14222 # Land leased in, or adjacent to, protected areas
sK14133 # Environmental protection initiatives sK14223 # Land managed in, or adjacent to, areas of high
sK14148 # Fluoride emissions to air biodiversity value outside protected areas

sK14151 # Fresh and recycled water use sK14224 # Land managed in, or adjacent to, protected areas

sK14152 # Fresh water consumption sK14225 # Land owned in, or adjacent to, areas of high
biodiversity value outside protected areas
sK14153 # Fresh water intensity index
sK14226 # Land owned in, or adjacent to, protected areas
sK14166 # General waste disposed to landfill
sK14237 # Low-quality water consumption

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, fore-
cast and valuation, liquidity and profitability matters.
Asset / Portfolio management sKPI # Key Performance Indicator name
Asset/Portfolio management activities focus on determining the sK516 % Annual equivalent rate (AER)
optimal allocation of capital among various categories of assets
sK525 # Working capital turnover
that are in line with a specific time horizon and risk tolerance.
KPIs give investors the ability to monitor performance of such sK2962 # Bid-to-cover ratio
allocations and flag any adjustments that become apparent. sK2963 # Bond equity earnings yield ratio (BEER)
sKPI # Key Performance Indicator name sK2965 # Bull to bear ratio
sK464 % Earnings yield sK2967 $ Capital recovery factor (CRF)
sK465 % Dividend yield sK2996 # Incremental capital output ratio (ICOR)
sK490 % Net interest margin (NIM) sK3008 # Preferred dividend coverage ratio
sK513 # Price to sales ratio sK3009 # Price to cash flow ratio

16
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