Editorial coordination: Aurel Brudan
THE KPI INSTITUTE
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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:
The KPI Institute Life.lab Building 198 Harbour Esplanade, Suite 606 Melbourne Docklands, VIC 3008, Australia Telephone (international): +61 3 9670 2979 E-mail:
[email protected] www.kpiinstitute.org | www.smartKPIs.com Page 2
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
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 quantifiable 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
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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-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
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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 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 #
Key Performance Indicator name
sK5903
% On-time trade settlement rate
sK5904
% Transaction items requiring reconciliation
sK5905
% Returned items from total transactions
sK5910
% Straight through processing
sK6157
# Time to process the secondary COB billing
sK6961
# Scheduled maintenance related downtime
sKPI #
Key Performance Indicator name
sK65
# Interest cover
sK529
$ Cash flow after taxes (CFAT)
sK2959
% Customer invoices paid through electronic sourcing
Cash Management
sK3025
# Times interest earned
sK3189
% Accuracy of expense reimbursement requests
sK3340
% Electronic invoices
Cash Management refers to short term operational activity. It is important in tracking and sustaining day-to-day activity. KPIs are 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 reimbursement
sK67
$ Net cash flow
sK3347
% Employees allocated to evaluate and manage financial performance
sK514
# Acid test ratio
sK526
$ Working capital
sK3349
% Employees allocated to fixed asset management
sK528
$ Cash earnings per share
sK3350
% Employees allocated to general accounting and reporting
sK540
$ Operating cash flow (OCF)
sK3122
# Liquidity ratio
sK3351
% Employees allocated to internal controls
sK3260
$ Cash and cash equivalents
sK3353
% Employees allocated to manage and process adjustments/ deductions
sK3262
$ Cash flow from investing activities
sK3354
% Employees allocated to manage and process collections
sK3268
$ Cash inflow
sK3270
$ Cash outflow $ Cash-at-hand
sK3355
% Employees allocated to manage financial policies and procedures
sK3271 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/ forecasting
sK6165
$ Cash revenue
sK3366
% Employees allocated to manage financial performance evaluation
sK6166
% Point of service cash to net revenue ratio
sK6170
sK3369
% Employees allocated to report on internal controls compliance
# Time between credit balance report due date and submission date
sK6182
% Cash factor analysis
sK3370
% Employees allocated to report payroll taxes
sK6206
% Client cash net revenue
sK3372
% Employees allocated to tax
sK6212
sK3373
% Employees allocated to treasury operations
% Referrals and net fees of total collection agency recoveries
sK3385
% Manual payroll payments
sK6216
# Time spent by collector per detailed review
sK3387
% Cost of outsourced finance function
sK14073
# Days cash on hand
sK3401
% Accounting system downtime
sK3460
# Bias ratio
8
Organizational » Functional Areas Control Control is necessary in order to meet legal and duty of care towards stakeholders, but also to ensure that the financial information provided possesses the fundamental characteristics of relevance and faithful representation. KPIs measuring this activity capture the effectiveness of control processes, methods and financial policies in place.
sKPI #
Key Performance Indicator name
sK3286
# Sales to general and administrative expenses
sK3289
$ Marginal costs (MC)
sK3306
$ Phone costs per employee
sK3320
$ Variable costs
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
sK7059
$ Life cycle cost (LCC)
sK13980
# Amortization period in months
sK14056
# Cost improvement plan
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.
Planning and Reporting
sKPI #
Key Performance Indicator name
sK140
% Wages cost from sales
sK314
% Contribution margin ratio
sK316
% Gross profit margin
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
sK3214
# Expenses claims processed per employee
$ Earnings before interest, taxes, depreciation, amortization, and restructuring or rent costs (EBITDAR)
sK3217
$ Fixed cost per employee
sK538
$ Net debt
sK3218
# Fixed-charge coverage ratio
sK539
$ Net income after taxes (NIAT)
sK3254
$ Overdue invoices
sK549
$ Shareholders' equity
sK3255
$ Back taxes
sK550
$ Tangible book value per share (TBVPS)
sK3257
% Repairs and maintenance expenses to fixed assets
sK551
$ Earnings before interest, taxes, depreciation and amortization (EBITDA)
sK3282
$ Fixed costs
sK652
# Breakeven point (BEP)
sK3284
$ Indirect costs
sK770
$ Fixed assets per FTE (Full Time Equivalent)
Planning and Reporting is the activity of establishing financial targets in terms of costs and revenues as well as reporting on how those targets are met within the financial year. KPIs outline the extent to which the targets were adequately planned and achieved during a financial year.
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 project
sK6259
% Billing disputes approved
sK3412
% Payments (non-payroll) right amount paid on time
sK6260
# Time to respond to a billing dispute
sK3413
% Payments made by direct credit
sK6261
# Time to resolve a billing dispute
sK3430
# Book-to-bill ratio
sK6262
# Days past-due invoices
sK4704
# Time per processed invoice
sK6263
% Value of billing in disputes as a percentage of value of 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
sK4711
$ Cost per invoice
% Cost of collecting revenue as a percentage of value billed
sK4712
$ Cost per remittance
sK6266
% Cost to handle errors as a percentage of value billed
sK4715
$ Billable fees write-downs
sK6269
% Aging of uncollected bills
sK4886
# Bad debt in days of billing equivalent
sK6737
# Vouchers processed per accounts payable FTE
sK5289
% Invoices paid within established time frame
sK7062
# Customer payback period
sK6135
% Accounts receivable value aged more than 90 days
sK13966
# Accounts per collector
sK6164
# Net account receivable days
sK13967
# Accounts receivable balance
sK6167
% Transactions posted in backlog
sK13995
# Attempts per collector
sK6169
% Gross credit balance A/R in days
sK14000
# Days of debtors
sK6190
% Cash collection amount recovered
sK14001
# Days of trade creditors
sK6191
% Bad debt netback
sK14002
# Payment period
sK6197
$ Cost to produce and mail outsourced guarantor statement
sK14037
# Collections as a percent of total receivables
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 placement
sK14078
# Days revenue in net accounts receivable
sK6211
% Bad debt and charity expenses
sK14095
# e-check collections per collector
sK6252
% Expedited fees
sK14141
# Fees imposed
sK6255
% Billing error rate
sK14142
# Fees waived
sK6256
$ Unapplied cash
sK14187
# Hours non billable pre contract
sK6258
% Value of billing disputes from revenue
sK19652
$ Operating 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 Administration/Office Support refers to all the processes related to sustaining the organization in its day-to-day administrative activities. KPIs focus on having well implemented procedures intended to reduce the time spent on administrative work, as well as general office/program equipment and customer service delivery needs.
sKPI #
Key Performance Indicator name
sK291
% Answered calls within Automatic Call Distribution system
sK293
% Answer accuracy
sK3029
# Guest complaints on reception services
sK3030
# Frequency of checking inbound call messages
sK3031
% Inbound call answered and transferred to appropriate persons
sK3052
% Incoming call message taking accuracy
sK3068
% Administrative tasks completed accurately and efficiently
sKPI #
Key Performance Indicator name
sK284
% Applications / pieces opened
sK287
% Correspondence service level
sK288
% Applications / mail in processing
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 Facilities / Property Management
sKPI #
Key Performance Indicator name
sK3087
% Documents filed according to standards
sK3093
# Projects and events supported by administrative staff
sK3113
# Meeting room booking errors
sK3115
# Time of handling visitor inquiries
sK3125
% Positive feedback from internal users on office support services
sK3127
% Positive feedback from guests and callers on office support services
sK6719
$ Losses due to administrative errors
sK6721
% Compliance with administrative standards
sKPI #
Key Performance Indicator name
sK6729
% Documents in standardized style
sK141
$ Monthly depreciation
sK142
% Office capacity ratio
sK300
# Built area
sK301
# Facility age
sK302
$ Maintenance expenditure per square meter
sK303
# Building performance index (BPI)
sK304
# Maintenance efficiency indicator (MEI)
sK355
% Repairs completed within time limit
sK424
# Space usage efficiency
sK569
% Daylight factor (DF)
sK3054
# Security incident response time
sK3063
% Scheduled availability of security systems
sK3147
# Space per employee
sK3152
% Facilities management schedule compliance
sK3155
# Physical work environment index
sK3156
# Life safety or building code index
sK3157
% Fire sensors in good order with testing up-to-date
sK3160
% Fire extinguishers within effective service time
sK3163
% Mandatory evacuation exercises completed successfully
sK3164
% Emergency exits tested and unlocked
sK3166
% Fire warden positions filled
sK3180
% Asset space utilization rate
sK3181
# Facilities revitalization rate (FRR)
sK3182
# Hours of guarding delivered by security services staff
sK3183
% Security budget committed to improvement of security services
Corporate Travel Corporate Travel Management indicates the company’s 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.
Facilities/Property Management coordinates and oversees the safe, secure, and environmentally sound operations and maintenance of these assets in a cost effective manner aimed at long-term preservation of the asset value. The KPIs refer to both the efficient management of day-to-day operations of the facility, as well as managing the liaison between the landlord and/or the management firm operating on the landlord’s behalf and tenant. Duties of property management include renting, responding to and addressing maintenance issues, providing a buffer for those landlords desiring to distance themselves from their tenant constituency.
sKPI #
Key Performance Indicator name
sK169
$ Ticket price
sK170
$ Lowest fare obtained
sK171
% Online booking adoption rate
sK3071
% Travel and accommodation requests fulfilled
sK5838
# Mechanisms used to manage travel policy compliance
sK5862
% Pre-booked travel tickets
sK5868
% ROI of business travel
sK6606
% Travel management services coverage
sK6607
% Virtual meetings
sK6608
# Travel policy compliance
sK6609
% Share of corporate credit volume
sK6610
# Travel expense productivity
sK6611
# Travel agency productivity index
sK6612
% Business travel share of carbon footprint
sK6613
# Per trip footprint intensity ratio
sK6631
# Age of supplier fleet
sK6651
# Trips per week
sK6652
# Trip duration
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
sK3197
% Safety meetings participation
% Tenants satisfied with the overall repairs and maintenance services
sK3198
# Actionable alarms
sK4501
# Staff per parking space
sK3199
$ Expenditure with preventive maintenance to facilities
sK6499
# Cleaning frequency for restroom facilities
sK3200
# Utility outages
sK13969
# Acquisition
sK3201
# Quality inspections completed to Facilities Management staff members
sK13987
# Maintenance labor input
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
sK3206
$ Plant replacement value (PRT)
sK3211
% Reported security incidents dealt with in accordance with agreed procedures
sK3212
% Successful validation of security procedures
sK3213
% Security validation programs completed
sK3216
# Functions and events requiring security resources
sK3220
# Functions and events supported by Facilities Management
Legal Services
sK3302
% Staff workstation relocation churn rate
sK3317
% Landscape condition index
sK3318
$ Cost with ongoing maintenance of facilities
sK4044
$ Occupancy expense per person
sK4045
$ Occupancy expense per square foot
sK4049
$ Water costs per square meter in operational property
sK4052
$ Recurrent to capital expenditure ratio
sK4067
# Maintenance requests
sK4072
% Emergency repairs completed on time
sK4073
% Repairs completed on first visit
sK4078
% Unplanned repairs completed on time
sK4079
% Routine repairs completed on time
sK4086
% Properties compliant with security standards
sK4093
# Floor space per employee
Legal Services aim to support the preparation and execution of legal matters within the organization. KPIs in this area refer to both outsourced and internal legal services performed by lawyers and the workload involved, the legal cases handled, as well as the success rate of legal procedures initiated. sKPI #
Key Performance Indicator name
sK341
$ Cost per lawyer hour
sK342
$ Cost to litigate a lawsuit
sK362
# Legal staff per billion revenue
sK363
% Legal spending from revenue
sK364
$ Total cost to resolve (TCR+)
sK365
# Legal dispute cycle time
sK366
% After action review usage (AAR)
sK367
# Caseload
sK15178
# Legal actions opened
sK15179
$ Revenue per lawyer
sK17404
# Billable hours per legal assistant FTE
sK17760
% Client growth rate
sK18657
% Lawyers per clients
sK20968
% Growth in top clients
sK20991
% Legal actions opened per client
sK21116
% Partner hours
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 Corporate Social Responsibility represents the organization’s policy related to its responsibility for voluntary practices towards the growth and development of the community, environment, consumers, employees and stakeholders. The KPIs refer to applied measures towards adherence to law, ethical standards and international norms.
sKPI #
Key Performance Indicator name
sK588
# Hours volunteered by employees
sK589
# Partnerships with non-profit organizations / nongovernmental organizations
sK1379
# Community satisfaction index
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 forced or compulsory labor
sK1477
% Suppliers and contractors that have undergone screening on human rights
sK1437
# Activities with a significant risk involving the incidence of child labor
sK1495
% Energy saved due to conservation and efficiency improvements
sK1438
# Cases of not following regulations in terms of consumer information
sK1589
# Upheld cases of prosecution for environmental offenses
sK1439
# Community awards won
sK1596
sK1440
# Consumer complaints regarding company's incursions into their private lives
$ Environmental protection expenditure and investments
sK4734
% Unbleached paper use ratio
sK1441
# Community complaints
sK4735
sK1442
# Corporate community involvement initiatives
$ Product purchases from minority and women-owned suppliers
sK1443
# CSR awards
sK6560
$ Donation of assets
sK1444
# CSR events
sK6731
# Hours of Organizational Health and Safety (OH&S) training conducted
sK1445
# CSR studies and research
sK14185
# Hours donated to the community
sK1446
# Disabled employees
sK1448
# Employees dedicated to social investment projects
sK1449
# External NGO volunteers trained by company staff
sK1450
# Employees involved in up-skilling local community organizations
sK1451
# Grievances of an ethical nature
sK1452
# Infringements of publicity and marketing regulations
sK1453
# Legal cases relating to infringements of antitrust and monopoly regulations
sK1454
# Sponsored organizations dedicated to CSR
sK1455
# Media coverage of environmental and community activity
sK1456
% Media coverage of Corporate Social Responsibility (CSR) initiative
sK1457
# Programs for clients, customers and employees with information and training on healthy eating habits
sK1458
# Reported ethics-related incidents
sK1460
% Security personnel trained in aspects relating to human rights
sK1461
# Corporate sponsorship for community projects
sK1462
# Hours of human rights enlightenment training
sK1463
$ Donations
sK1464
$ Penalties and fines incurred for non-respect of consumer information regulations
sK1465
$ Social contributions per employee
sK1467
$ Sums paid to political parties or their candidates
sK1468
% Benefit utilization rate (BUR)
Environmental Care Environmental Care refers to the organization’s 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 company’s activities and efficiently use of required natural resources. sKPI #
Key Performance Indicator name
sK59
# Energy consumption
sK61
% Energy produced from renewable sources
sK111
# Paper documents to electronic format ratio
sK182
# Energy used per unit of production
sK183
$ Penalties resulting from environmental noncompliance
sK184
# Water consumption per capita per day
sK186
# Carbon dioxide emissions per capita
sK436
% Energy used from renewable sources
sK574
# Recycled paper
sK576
# Paper pages used per employee
sK577
% Landfill volume in use
sK578
# Volume of recycled waste
sK587
% Consumption of recycled paper
sK590
# Initiatives to promote greater environmental responsibility
sK591
% Hazardous operational waste
sK592
# Aircraft emissions
sK593
% Recycled hazardous operational waste
sK1469
% Donations from operating income
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 developed
sK1382
# Entries to environment / community awards
sK1476
% Subsidiaries which have implemented a supplier code of conduct
sK1389
% Marketing projects that are environmentally friendly
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
sK1488
# CO2 emissions from company car fleet
# Successful initiatives to reduce indirect energy consumption
sK1490
# Non-contact water reuse
sK1588
% Achieved initiatives to reduce the emissions of 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
sK1499
% Halogenated volatile organic compounds
% Suppliers with a ISO 14001 or equivalent certified Environmental Management System
sK1511
% On-site energy
sK1595
sK1513
# Packaging consumption
% Subsidiaries covered by Environmental Management ISO 14001 certification
sK1514
# Packaging recycling rate
sK1600
# Emissions from production
sK1518
# Pollution incident rate
sK1730
# Air quality index (AQI)
sK1520
# Radioactive waste
sK1731
# Soil alkalinity
sK1521
% Raw materials consumption
sK1757
# Net area to be reforested (NAR)
sK1523
# Oil spills
sK1758
# Annual allowable cut (AAC)
sK1528
# Total organic carbon (TOC)
sK1760
% Cost savings due to waste management initiatives
sK1529
# Total suspended solids (TSS)
sK2121
% Reused grey water
sK1531
% Volatile organic compounds (VOC)
sK3488
# Carbon dioxide vessel efficiency
sK1533
# Water recycled and reused
sK3495
# Aircraft emissions per payload capacity
sK1536
% Non-hazardous operational waste
sK3724
# Operational spills
sK1537
# Baseflow salinity
sK4731
$ Energy consumption cost
sK1539
% Current projects that are environmentally friendly
sK4733
$ Water use value
sK1540
# Environmental performance index (EPI)
sK4778
# Hotel waste per occupied bed night
sK1542
% Intensity of salt affected areas
sK4779
# Tonnes of hotel waste per year per employee
sK1543
% Products that incorporate sustainable materials
sK5101
# Fresh water withdrawn for business use
sK1544
% Recycled input materials
sK5111
% Recycled water used
sK1545
% Input waste materials
sK5112
% Fresh water used
sK1546
% Organic products purchased
sK5934
# Sustainability reports
sK1547
% Recycled paper packaging
sK6400
# Water quality index
sK1548
# Primary energy consumption
sK6414
# Greenhouse gas emissions per capita
sK1551
% Recycled non-hazardous waste
sK6415
# Carbon dioxide emissions per kilowatt of electricity generated
sK1552
# Soil acidity
sK6558
# Environmental legal contraventions
sK1557
% Staff that received environmental training
sK6559
sK1558
% Subsidiaries achieving cost savings due to waste management initiatives
# Materials containing dangerous substances disposed of
sK6782
% Use of raw materials from renewable sources
sK1559
% Subsidiaries that use recycled and secondary aggregates
sK6928
# Environmental infringements
sK1561
% Water from non-traditional sources
sK13983
# Energy use
sK1562
# Water abstraction
sK13984
# Environmental reviews
sK1563
% Electrical and electronic equipment recycled from past sales
sK13990
# Water use
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
sK1573
# Hazardous raw material per kilogram of product
# CO2 emissions from NCC sites in COT carbon trading pilot
sK1577
# Packaging weight per product
sK14031
# CO2 emissions generated by fuel, gas and electricity 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
sK14103
# Emissions of ozone-depleting substances by weight
# Greenhouse gas emissions intensity from new construction and redevelopment activity
sK14104
# Emitted mass of CO
sK14174
# Greenhouse gas intensity index
sK14105
# Emitted mass of NOx
sK14175
# Greenhouse intensity of selected products
sK14106
# Emitted mass of SOx
sK14176
# Groundwater consumption
sK14116
# Energy conservation
sK14177
# Habitats protected or restored
sK14117
# Energy consumption by country
sK14178
# Hazardous waste disposed to landfill
sK14118
# Energy consumption by region and format
sK14179
# Hazardous waste in tonnes
sK14119
# Energy intensity index
sK14183
# High-quality water consumption
sK14120
# Energy intensity of selected products
sK14190
# Hours of sustainability training
sK14121
# Energy saved due to conservation and efficiency improvements
sK14202
# Indirect greenhouse gas emissions by weight
sK14205
sK14122
# Energy Star labeled
# Initiatives to enhance efficiency and mitigate environmental impacts of products and services
sK14123
# Energy Star rating
sK14206
# Initiatives to provide energy-efficient based products and services
sK14124
# Energy use
sK14207
sK14125
# Energy use by type
# Initiatives to reduce greenhouse gas emissions and reductions achieved
sK14126
# Energy use intensity
sK14208
sK14130
# Environmental approval
# Initiatives to reduce indirect energy consumption and reductions achieved
sK14131
# Environmental incidents
sK14221
# Land leased in, or adjacent to, areas of high biodiversity value outside protected areas
sK14132
# Environmental promotions
sK14222
# Land leased in, or adjacent to, protected areas
sK14133
# Environmental protection initiatives
sK14223
sK14148
# Fluoride emissions to air
# Land managed in, or adjacent to, areas of high 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
sK14153
# Fresh water intensity index
# Land owned in, or adjacent to, areas of high biodiversity value outside protected areas
sK14166
# General waste disposed to landfill
sK14226
# Land owned in, or adjacent to, protected areas
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, forecast and valuation, liquidity and profitability matters.
Asset / Portfolio management Asset/Portfolio management activities focus on determining the optimal allocation of capital among various categories of assets that are in line with a specific time horizon and risk tolerance. KPIs give investors the ability to monitor performance of such allocations and flag any adjustments that become apparent.
sKPI #
Key Performance Indicator name
sK516
% Annual equivalent rate (AER)
sK525
# Working capital turnover
sK2962
# Bid-to-cover ratio
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
# Price to sales ratio
sK3009
# Price to cash flow ratio
sK513 16
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