9.7 Performance Measurement
Represents a strategy objective and measures performance against s goal. According to Eckerson (2009), KPIs are multidimensional. Loosely translated, this means that KPIs have a variety of distinguishing feature, including:
Strategy. KPIs embody a strategic objective.
Targets. KPIs measure performance against specific targets. Targets are defined in strategy. Planning, or budget sessions and can take different forms(e.,g., achieve ment targets, reduction targets, absolute targets)