c) For yet others, their KPIs are oriented towards determining where value is delivered and how successfully. KPIs are therefore focused on measuring performance of those areas that specifically are deemed to be ‘value adding’ The definition of value adding may vary from company to company but traditionally involves only those activities or processes in a supply chain that a customer is prepared to pay for. For example moving product from one location to another in a warehouse, while incurring a cost, is not an activity that a business can charge for usually, whereas special packaging, product design or additional services at the point of delivery (installing or removing packaging etc) a customer might be prepared to pay for. In these situations KPIs are geared to measure and monitor these activities with a view to better understanding which activities and processes add value, and, equally, which do not. Which is a natural segway into the last KPI focused group.