20000 Kpi

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:

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

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-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


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 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 #


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 #


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 #


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 #


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 #


sK140

% Wages cost from sales

sK314

% Contribution margin ratio

sK316

% Gross profit margin

sK2267

$ Costs per FTE employee

sK3053

% Overhead cost ratio

sKPI #


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.


9

Organizational » Functional Areas sKPI #


sKPI #


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 #


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 #


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


11

Organizational » Functional Areas Facilities / Property Management

sKPI #


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 #


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 #


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



sKPI #


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 #


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 #


sK588

# Hours volunteered by employees

sK589

# Partnerships with non-profit organizations / nongovernmental organizations

sK1379

# Community satisfaction index

sK1381

% Local residents in total workforce

sKPI #


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



sKPI #


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 #


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



sKPI #


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


15



sKPI #


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 #


sK516

% Annual equivalent rate (AER)

sK525

# Working capital turnover

sK2962

# Bid-to-cover ratio

sK2963

# Bond equity earnings yield ratio (BEER)

sKPI #


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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