KeyPerformanceIndicatorsListedbySector

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TableofContents

WhatareKeyPerformanceIndicators?..............................................................2

KPIsbyDiscipline.................................................................................................3

HumanResources............................................................................................3

Financial...........................................................................................................4

CustomerService.............................................................................................7

Marketing.........................................................................................................8

Sales.................................................................................................................9

InformationTechnology.................................................................................10

KPIsbySector....................................................................................................12

AccommodationandFood.............................................................................12

Construction...................................................................................................14

Education.......................................................................................................15

FinanceandInsurance...................................................................................18

HealthcareandSocialServices.......................................................................22

Manufacturing................................................................................................26

ProfessionalServices......................................................................................28

Retail..............................................................................................................30

TransportationandWarehousing..................................................................34

Utilities...........................................................................................................35

WholesaleTrade............................................................................................37

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WhatareKeyPerformanceIndicators?AKeyPerformanceIndicatororKPIisatermusedinindustrytodescribeawayinwhichwemightmeasureperformance.OrganisationscommonlyuseKPIstoevaluatesuccessinaparticularactivityinwhichitisengaged.Sometimesthe‘success’isdefinedintermsofmakingprogresstowardsastrategicinitiativeorgoalandatothertimestherepeatedachievementofanoperationalgoal.ThethingthatmakesaKPIspecialordifferenttoasimplemeasureormetricisthatitis‘key’tothesuccessoftheactivity.Thisinevitablyleadstotheconclusionthat‘Key’PerformanceIndicatorsareimportantandfew.Howfewdependsonmanythingsincludingthetypeofbusiness,thenatureoftheactivityandthelevelofcontrolrequired.

However,whereasalargeorganisationmayquitereasonablyhavehundredsofmeasuresinplaceitshouldonlyhavetensofKPIs.Inmanyquarters,thereisaviewthatthefewertheKPIsthebetterbutthereisabalancehere.ToofewKPIsleadtoameasurementattoohighalevelandthereforeaninabilitytoinfluencetheactivityandresultantgoal.Forexample,whereasaKPIof‘IncreasedProfitability’islaudable,withoutasetofclearlydefinedinitiativesandfurtherKPIsatappropriatelevelsitissimplyandafter-the-eventmeasure.

ItisthereforeimportanttoselectKPIscarefullyandhavetherightmixof‘lead’measuresi.e.thosethingsthatcanbemeasuredbeforetheeventandarebelievedtoinfluencetheevent,and‘lag’measuresi.e.thosethingsthatprovetheeventhasoccurred.AverycommonmethodusedtocompiletherightsetofKPIsistoapplyamanagementframeworksuchastheBalancedScorecard.

HavingsaidthattheKPIapproachshouldlookatafewimportantmeasures,thelistofmeasuresavailableinanygivendisciplineorindustryishuge.ThereareanumberofcommonlyusedKPIs,thefollowingsectionsofthisdocumentprovidestartersetsinvariousareas.

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KPIsbyDisciplineHumanResourcesActualversusbudgetedcostofhireAnnualizedvoluntaryemployeeturnoverrateAnnualizedvoluntaryturnoverrateAverageheadcountofemployeeseachhumanresources(HR)employeeworkingiscaringforAverageinterviewingcostsAveragelengthofplacementinmonthsforthemanagerAveragelengthofserviceofallcurrentemployeesAveragelengthofserviceofallemployeeswhohaveseparatedAveragemonth’splacementAveragenumberoftraininghoursperemployeeAveragenumberofvacationdaysperemployeeAverageperformancescoresofdepartingemployeesAverageretirementageAveragesalaryAveragesalaryforallemployeesreportingtotheselectedmanagerAveragesourcingcostperhireAveragetimeemployeesareinsamejob/functionAveragetimetocompetenceAveragetimetoupdateemployeerecordsAveragetrainingcostsperemployeeCompensationcostasapercentageofrevenueContingentworkersEmployeesatisfactionwithtrainingEndplacementsFemaletomaleratioFull-timeemployees(FTEs)perhumanresources(HR)departmentFTEHeadcountofcontingentworkersforthemanagerHRaverageyearsofservice(incumbents)HRaverageyearsofservice(terminations)HRdepartmentcostperFTEHRheadcount:ActualHRheadcount:Available

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HRtoemployeestaffratioJobvacanciesasapercentageofallpositionsNewhirequalityTimetofillHiringmanagersatisfactionCostperhireStaffingefficiencyInternal,external,andtotalheadcountrecruitingcostsandratiosNumberofendplacementsmadeinthereportingperiodforthemanagerPart-timeemployeesasapercentageoftotalemployeesPercentageofemployeesreceivingregularperformancereviewsPercentageofemployeesthatarenearoratmaxfortheirvacationbalancesPercentageofHRbudgetspentontrainingPercentageofnewhireretentionRatioofinternalversusexternaltrainingRatioofstandardlevelwagetolocalminimumwageReturnoninvestment(ROI)oftrainingTotalovertimehoursasapercentageofallworkhoursTrainingpenetrationrate(percentageofemployeescompletingacoursecomparedtoallFTEs)Workforcestability

FinancialAccountingcostsAccountspayableturnoverAccountsreceivablecollectionperiodAccountsreceivableturnoverActualexpensesAmountdue(percustomer)AveragecustomerreceivableAveragemonetaryvalueofinvoicesoutstandingAveragemonetaryvalueofoverdueinvoicesAveragenumberoftrackbacksperpostBudgetvarianceforeachkeymetricBudgetedexpenses

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CapitalexpendituresCashconversioncycle(CCC)Cashflowreturnoninvestments(CFROI)Costofgoodssold(COGS)CashdividendspaidCostperpayslipissuedCreditordaysCurrentreceivablesCumulativeannualgrowthrate(CAGR)CycletimeforexpensereimbursementsCycletimetoprocesspayrollCycletimetoresolveaninvoiceerrorCycletimetoresolvepayrollerrorsDayspayableDebtordaysDirectcostDiscountedcashflowEarningsbeforeinterestandtaxes(EBIT)Earningsbeforeinterest,taxes,depreciation(EBITDA)Economicvalueadded(EVA)EmployeeavailabletimeEmployeescheduledtimeEmployeeworkcentreloadingEnterprisevalue/takeovervalueExpenseaccountcredittransactionsExpenseaccountdebittransactionsExpenseaccounttransactionsFixedcostsGrossprofitGrossprofitmarginIndirectcostsInventoryturnoverInventoryvalueInvoiceprocessingcostsInternalrateofreturn(IRR)

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MarketsharegaincomparisonpercentageNetchangeincashNetincomeNetpresentvalue(NPV)NumberofinvoicesoutstandingNumberofunappliedreceiptsNumberofpast-dueloansOpenreceivablesOpenreceivablesamount(percustomer)OperatingleveragePast-duereceivablesPayablesturnoverPaymenterrorsasapercentageoftotalpayrolldisbursementPercentageaccuracyoffinancialreportsPercentageofbaddebtsagainstinvoicedrevenuePercentageofelectronicinvoicesPercentageindispute(percustomer)PercentageofinvoicesbeingqueriedPercentageofinvoicesrequiringspecialpaymentPercentageoflow-valueinvoicesPercentageofopenreceivables(percustomer)PercentageofpayableinvoiceswithoutpurchaseorderPercentageofservicerequestspostedviaweb(self-help)PerfectordermeasureQuickratioReceivablesReceivablesturnoverReturnoncapitalemployed(ROCE)SalesgrowthSharepriceSystemscostofpayrollprocessasapercentageoftotalpayrollcostTotalpayablesTotalenergyusedperunitofproductionTotalreceivablesTotalsales

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UnappliedreceiptsVariablecostsWeighteddaysdelinquentsalesoutstandingWeighteddaysdelinquentsalesoutstanding(percustomer)WeightedtermsoutstandingWeightedtermsoutstanding(percustomer)

CustomerServiceAgent'sfull-timeemployees(FTEs)aspercentageoftotalcallcenterFTEsAnsweringpercentage(numberofsalescallsanswered/totalnumberofsalescallsoffered)Averageafter-callworktimeAveragenumberofcalls/servicerequestperhandlerAveragequeuetimeofincomingphonecallsCostperminuteofhandletimeCostsofoperatingcallcentre/servicedeskE-mailbacklogFieldservicetechnicianutilizationHitrate(productssoldcomparedtototalreceivedsalescalls)InboundabandonrateInboundagentdialledcallsInboundavailabilityrateInboundaveragetalktimeInboundaveragewraptimeInboundcallcentreleadscreatedInboundcallcentreopportunitiescreatedInboundcallshandledInboundcallshandledperagenthourInboundservicelevelNumberofcomplaintsPercentageofcustomerservicerequestsansweredingiventimeframePercentageofcallstransferredTotalcallingtimeperday/week/month

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MarketingAdclick-throughratio(CTR)AverageresponseratesofcampaignsBrandawarenesspercentageBrandconsiderationBrandcredibilityBrandstrengthColumninchesofmediacoverageConsumerawarenessContactrate(numbercontactseffectivelycontacted/numberofcontactsinthetargetlist)CostperconvertedleadCostperleadCostpermile(CPM)DeliveryofmaterialsEffectivereachGrossratingpoint(GRP)GrowthsustainabilityrateofbrandLeadsgeneratedMarketingbudgetawareness-demandratioMarketingbudgetratio(MER)NumberofarticleplacementsintrademagazinesNumberofclientvisitsNumberofproductfocusgroupsconductedNumberofcustomersatisfactionsurveysadministeredNumberofplacementsintrademagazinesNumberoftradeshowsattended/participatedinPercentageofcustomerswillingtopromoteyourproduct/serviceQscore(awaytomeasurethefamiliarityandappealofabrand,etc.)ResponserateReturnoninvestment(ROI)ofbrandReturnonmarketinginvestment(ROMI)RevenuegenerationcapabilitiesofbrandStayinginbudgetTargetratingpoint

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TotalcostofcustomeracquisitionTransactionvalueofbrandWebsiteclick-throughWebsitehitsWebsiteleadsgenerated

SalesActualcallsActualsalesvalueversusinitialbidAgeofsalesforecastAverageadministrativetimepersalespersonAveragedealsizeAveragenumberofactivities(calls,meetings,etc.)tocloseadealAveragepricediscountperproductAveragepricediscountpersalespersonAveragerevenueperproductCallquotaClosedsalesClosingratioCustomeracquisitionscostsasapercentageofsalesvalueCustomerchurnratioCustomerloyaltyCustomerpurchasefrequencyCustomersatisfactionFrequencyofsalestransactionsGrossmarginperproductGrossmarginpersalespersonNewsalespersonramp-uptimeNumberofcertifiedpartnersNumberofdealsperpartnerNumberofsalesordersbyFTENumberofsalespeoplemeetingtheirquotaNumberofunitssoldperday/week/month/quarter/yearPartnerchurnratioPartnerprofitmargin

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PercentageofconvertedopportunitiesPercentageofonlinesalesrevenuePercentageofsalesduetolaunchedproduct/servicesPercentageofsalesrepresentativestoachievequotaPercentageofsalesrevenueviapartnerchannelPipelinebysalesstageQualifiedleadsQualifiedopportunitiesRevenuepersalespersonSalescapacitySalescycletimeSalesperdepartmentSalespersonturnoverSalesquotaTimeutilizationUn-weightedsumofdealsizeinsalespipelineValueofsaleslostWin/lossratiopercentage

InformationTechnologyAccountcreatesuccessAccountterminationsuccessActivedirectoryperformanceindexAlert-to-ticketratioAveragedatacentreavailabilityCallcentrePBXavailabilityCampusPBXavailabilityCustomerconnectioneffectivenessDatacentrecapacityconsumedE-mailclientavailabilityExchangeserveravailabilityIncidentsfromchangeInternetproxyperformanceNetworkavailability:HighavailabilitysitesNetworkavailability:Standardsites

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NetworkmanageabilityindexNoproblemfound/duplicateticketsPercentageofbranchofficebackupsuccessPercentageofcircuitsexceedingtargetutilizationPercentageofITmanagedserverspatchedatdeadlinePercentageofproductionserversmeetingsoftwareconfigurationstandardsPercentageofsecurityupdaterestartswithinmaintenancewindowPercentagesuccessfulremoteaccessserver(RAS)connectionsPhoneanswerservicelevelPriority1andpriority2networkincidentsmeetingSLAProductadoptionstatusandcomplianceRestoresuccessrateServergrowthrateServermanageabilityindexServicedeskclientsatisfaction:PercentagedissatisfiedServicedesktier1resolutionrateServicedesktimetoescalateServicedesktimetoresolveStorageutilityserviceavailabilityStorageutilityutilizationVirtualmachineprovisioningintervalVirtualserverutilityavailabilityWebserveravailability

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KPIsbySectorAccommodationandFoodGeneralAveragerevenueperguestAveragerevenuepertableComplaintsperheadComplaintsperorderLabourcostperguestLabourcostpertableMinutespertableturnProfitpertable

BarandCellarManagementAverageprofitpercentageonsalesCarryingcostofstockGrossprofitonsalesSalesandstocktakingdiscrepanciesSalesperheadStockturnoverStockvalue

FrontofHouseandRestaurantManagementCustomersatisfactionFrontofhouselabourhoursFood,dessert,andbeveragesalesperheadFrontofhouselabourpercentageLinencostsNumberofcustomersRevenueperavailableseathour(RevPASH)SeatingefficiencyStrikerate:NumberofdinersovernumberofoccupyingguestsTotalsalesperhead:Totalsalesdividedbythenumberofcustomers.

KitchenManagementFoodcostpercentage:FoodcostoverfoodsalesFoodcostsperheadKitchenlabourpercentage:KitchenlabourcostoverfoodsalesKitchenlabourhours:OversalesKitchenlinencostsPercentageofsalespersellingitemsStockvalue

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Totalfoodcosts

ManagementofFinanceandAdministrationCashpositionatbankAdministrationlabourcostsComputerandtechnologyefficiency(percentageofdowntime,POSaccuracy,staffequipmentliteracyrate)TaxesowedReturnoninvestmentSalesandcosts:ActualversusbudgetasapercentageStocktakingdiscrepanciesperdepartmentTotal(shortterm)accountsdueTotalaccountspayable

SalesandMarketingplusFunctionManagementBookingforecast:Futurexweeks/months,specialholidaysNumberoffunctioninquiries,percentageofcampaigncostagainstfunctionsMarketingandadvertisingcostsandcostperresponseasratioNumberofcustomersPressmentionsCampaignresponserateSalesinquiryconversionrate:ThenumberofinquiriesthatturnintoactualsalesSalesperhead(acrossallareas)Repeatvisits,especiallybytop100or200customers

StaffingAveragehourlypayAveragelengthofemploymentProfit/mark-uponfunctionlabourcharge-out(caterers)Labourturnover(numberofnewstaffinanyoneweekormonth)Sickdaystaken(asapercentageoftotalavailableworkingdays)TotallabourcostpercentageTotallabourhourspereachsectionWagecostpercentage:Wagecostsasapercentageofsales

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ConstructionNumberofaccidentsNumberofaccidentspersupplierActualworkingdaysversusavailableworkingdaysCashbalance:ActualversusbaselineChangeorders:ClientsChangeorders:ProjectmanagerClientsatisfaction:Client-specifiedcriteriaClientsatisfactionproduct:StandardcriteriaClientsatisfactionservice:StandardcriteriaCostforconstructionCostpredictability:ConstructionCostpredictability:Construction(clientchangeorders)Costpredictability;Construction(projectleaderchangeorders)Costpredictability:DesignCostpredictability:DesignandconstructioncosttorectifydefectsCustomersatisfactionlevelDaytodayprojectcompletionratio:ActualversusbaselineFatalitiesInterestcover(company)labourcost:ActualversusbaselinelabourcostoverprojecttimelineLiabilityratio(overasset)oncurrentversuscompletioncomparisonNumberofdefectsOutstandingmoney(project)PercentageofequipmentdowntimePercentageoflabourdowntimePercentageofbacklogsoverprojecttimelinePercentageofunapprovedchangeordersProductivity(company)Profitmargin:ActualversusbaselineprofitmarginoverprojecttimelineProfitpredictability(project)Profitability(company)QualityissuesatavailableforuseQualityissuesatendofdefectrectificationperiod

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Ratioofvalueadded(company)Repeatbusiness(company)Reportableaccidents(includingfatalities)Reportableaccidents(non-fatal)Returnoncapitalemployed(company)Returnoninvestment(client)Returnonvalueadded(company)TimeforconstructionTimepredictability:ConstructionTimepredictability:Construction(clientchangeorders)Timepredictability:Construction(projectleaderchangeorders)Timepredictability:DesignTimepredictability:DesignandconstructionTimetakentoreachfinalaccount(project)Timetorectifydefects

EducationAdministrativeexpensesasapercentageofeducationalandgeneralexpendituresAdmissiontestscoresforenteringstudentsAnnualstudentsurvey:Two-yearcomparisoninfivekeyareasAttritionrateofonlinecoursesAveragecourseexperienceAveragedailyattendanceAveragedailyparticipationpercentagesAverageendowmentdistributionbystudentAveragenetacademiccostandaveragepercentagediscountAveragepercentageconsistentlyabsentAveragestudentcredithourstaughtbytenure/tenuretrackfacultybycollegeAveragetenureortenuretrackfacultysalariesbycollegecomparedtopeerbenchmarksAverageundergraduatestudentcreditloadAveragestudentfreeapplicationforfederalstudentaid(FASFA)unmetfinancialneedAveragegraduatingstudentdebt

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Choiceintodistrict:NumberofstudentsChoiceoutofdistrict:NumberofstudentsClassattendanceClassroomandlaboratoryutilizationComparisonofmostrecentgraduatinghighschoolclassestodiversityofnew18-and19-year-oldstudentswhoenrolinthefollowingfalltermContinuationratesofcollegestudentsCostpergraduateCostpermeal(CPM)Degreesawarded:Baccalaureate,masters,doctoralDevelopmentexpendituresasapercentageoftotalexternalincomeDistancelearningenrolmentDistancelearningnumberofdegreeprogramsDollarvalueofrestrictedresearchexpendituresDollarvalueoftotalexternalresearchgrantapplicationsandexpendituresEndowmentvalueperstudentExpendituresperstudentFewerstudentsclassifiedasneedingspecialeducationservicesFour-yeargraduationrateforcommunitycollegetransferstudentswith30+hoursFreshmanretentionratebyethnicgroupandbyfinancialaidcategoryFundbalanceatx%ofyearlyexpendituresGraduate/professionaldegreesinhighdemandfieldsHomeschoolstudentsregistered:NumberofstudentsIncreaseofpercentageofschool-agestudentswithdisabilitiesparticipatinginoccupationaleducationprogramIncreaseofpercentageofschool-agestudentswithdisabilitiesreceivingspecialeducationservicesingeneralclassplacementsIncreaseofpercentageofpreschoolstudentswithdisabilitiesreceivingspecialeducationservicesinsettingsthatincludenondisabledchildrenIncreaseofpercentageofschool-agestudentswithdisabilitiesreceivingservicesingeneraleducationbuildingsInstitutionaldebtperstudentInstructionalexpensesperstudentInternationalstudentloadInternationalstudentheadcountandpercentageofFTE

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LicensureexampassratesLicensureexampassratesinprogramxMaster's-levelfive-yearanddoctoralten-yeargraduationrateMastersanddoctoralgraduatesemployedinstatexcomparedtootherstatexgraduatesNationalrankingofbaccalaureate,masters,anddoctoraldegreesawardedtominoritystudentsNationallyrankedprogramsNCAAteamsportsathleticstotalwinsNon-instructionalFTEperstudentFTSE,ornon-instructionalFTEtoinstructionalFTEratioNSSEresultsinqualityofstudentadvising,entireeducationalexperience,wouldattendagain,overallsatisfactionNumberofdegreesawardedNumberofstudentsperteacherNumberoftotalbudgetedtenure/tenuretrackfacultypositionsNumberofvocationaldegreesawardedPercentageofacademicstaffwithadoctoratePercentageoffull-timefacultywhoarewomen,areethnicminorities,orhaveterminaldegreesPercentageofcourserequestssatisfiedbysemesterPercentageofdegree-seekingnewtransfers(oftotalenrolment)Percentageoffirstyearclassintop10%andtop25%ofHSgraduatingclassPercentageoffirstyearstudentsrequiringdevelopmentaleducationandsuccessfulcompletionpercentageofdevelopmentaleducationPercentageofgraduatingseniorsfromareahighschoolsfrommostrecentacademicyearwhoenrolinfollowingfalltermPercentageofnewstudentsages18to19whoneeddevelopmentaleducationbasedontheirtestscoresPercentageoftenure/tenuretrackfacultyholdinggrantsbycollegePercentageoftotalpositionsendowedPercentageofundergraduatesreceivingbaccalaureatedegreeswitheightSCHorfeweraboveminimumrequirement,numberqualifyingforstatemandatedrebate,andnumberrequestingandreceivingtheirrebatePostdoctoralfellows

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ProgramexpendituresasapercentageofbudgetsResearchrankingsnationalandstateRetentionratesofstudentsinvocationalcoursesSCHtaughtbytenure/tenuretrackfacultyvs.non-tenure/tenuretrackfacultybycollegeSix-yeargraduationrateandcombinedgraduation/persistencerateStudentservicesexpendituresperstudentFTSEStudentsperfacultySuccessfulcoursecompletionSystem-widereductioninenergyuseovertenyearsTechnologytransfer:newinventiondisclosures,patentsissues,licensesandoptionsexecuted,grossrevenuefromintellectualpropertyTimetoabaccalaureatedegreebyareaofstudyTotalbudgetedendowedprofessorshipsandchairsTotaldegreeseekingnewtransfersTotalexternalgiftsbyalumni:NumberandamountTotalexternalgiftsbycorporations:NumberandamountTotalexternalgiftsbyfoundations:NumberandamountTotalexternalgiftsbyindividuals:NumberandamountTotalnewtransferstudentsTotaloperatingexpendituresperstudentFTETotalprofessorshipsandchairspositionsfilledTotalstateappropriationsperFTEstudentcomparedtopeersTotalstipendsupportforgraduatestudentsTransportationcostsperpupilTuitionandmandatoryfeescomparedtopeersUndergraduateclasseswithfewerthan30studentsUndergraduatedegreesinhighdemandfieldsUndergraduatefinancialaidawardsUndergraduatesperprofessionalacademicadvisorbycollegeUnrestrictedreservesaspercentageofoperatingbudgetUniversitystudentsstudyingabroadheadcount

FinanceandInsuranceAccountingcostsAccountspayableAccountspayableturnover

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AssetturnoverrateAveragesumdepositedinnewdepositaccountsAveragevalueofpastdueloansCashconversioncycle(CCC)CashdividendspaidCashflowreturnoninvestments(CFROI)CommonstockequityCostofgoodssold(COGS)Costperhourperlawyer(in-house)CreditordaysCumulativeannualgrowthrate(CAGR)CycletimetoperformperiodiccloseCycletimetoresolveaninvoiceerrorDayspayableDebt-to-assetratioDebtordaysDirectcostsEarningspershare(EPS)EBITEBITDAEconomicvalueaddedEnterprisevalue/takeovervalueFixedcostsGrossmarginonmanagedassetsGrossprofitGrossprofitmarginIndirectcostsInterestexpenseInterestonnetworthInvoicingprocessingcostsLabourandmanagementcostLabourandmanagementearningsLegalstaffpersizeofrevenueLong-termdebtMarginalcosts

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MarketshareNetchangeincashNetinterestmarginNetnewmoneyNetprofitNetprofitmarginNumberofbudgetdeviationsNumberofinvoicesoutstandingNumberofpastdueloansOperatingincomeOperatingleverageOperatingmarginOperatingprofitmarginOthercurrentliabilitiesOthernoncurrentliabilitiesPercentageofaccuracyofperiodicfinancialreportsPercentageofeffectivenessinpayablesmanagementPercentageofbudgetdeviationrelativetototalbudgetPercentageofelectronicinvoicesPercentageoffinancialreportsissuedontimePercentageofinvoicesrequiringspecialpaymentPercentageofinvoicesunderqueryPercentageoflegalbudgetspentoutsidePercentageoflow-valueinvoicesPercentageofpayableinvoiceswithoutpurchaseorderPreferredstockequityProductturnoverratioProfitProfitlossduetotheftProfitmarginProfitperproductQuickratioRateofreturnonassetsRateofreturnonequityReturnonassets

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Returnoncapitalemployed(ROCE)Returnoninvestment(ROI)ReturntoequityRevenueRevenueperemployeeSalespershareSamestoresalesSellinggeneralandadministrative(SG&A)expensesSharepriceSharesoutstandingSharperatioShort-termdebtSystemscostofpayrollprocessasapercentageoftotalpayrollcostTier1capitalTotalassetsTotalcurrentliabilitiesTotalequityTotallegalspendingasapercentageofrevenueTotalliabilitiesTotalofun-investedfundsTotalquantityofnewdepositaccountsTotalsumdepositedinnewdepositaccountsTotalvalueofpastdueloansVariablecosts

InsuranceAverageinsurancepolicysizeClaimsCombinedcostandclaimsratioCombinedratioCurrentpremiumversuslossEarnedpremiumExpenseratioExpensesExposureLossadjustmentexpenses(LAE)

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LossratioNumberofdaysopeninsuranceclaimsNumberofnewinsurancepoliciesPreviouspremiumversuslossUnderwritingspeedofinsurancesWrittenpremium

HealthcareandSocialServicesAccountsreceivableAccountspayableandaccruedexpensesAdmissionsin-patientAveragelengthofstay(ALOS)Averagelengthofstay(ALOS)fortoptendiagnosesAssetsincurrentperiodAssetsinpriorperiodAverageageofplantAverageageofworkforceAveragedailyandmonthlycensusAveragehourlyrateAveragelengthofstayAveragepaymentperiod(days)AveragetimetofillpositionsBackorderpercentageBaddebtaspercentageofnetrevenueBottleneckareasBreakevenCapitalexpendituregrowthrateCasemixindexCashandequivalentsCashcollectedversustargetCashonhand(days)CommunicationeffectivenessContractnegotiationscheduleCostperdischargeCurrentassetturnover

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CurrentratioDaysinaccountsreceivableDebtservicecoverageratioDepredationfundsDepreciationrateDischargeprocesstimeDischargesin-patientDiscountstrends,revenue,andmarginbypayerclassDuetothirdpartiesEducationfundsEmergencyvisitsoutpatientEncountersoutpatientEquityfinancingErrorsrelatedtoprocedure/treatmentortestEvents,numberofeventsbytypeanddepartmentExpensesperphysicianFTEFixedassetturnoverFreeoperatingcashflowtoassetsFreeoperatingcashflowtorevenueFTEperoccupiedbedFTEsperadjustedoccupiedbedGrowthrateonequityHazardousmaterialsusageInformedaboutdelaysInventoryratioInventoryturnoverInvestmentsatmarketvalueLong-termdebtLong-terminvestmentsMaintainedbedoccupancyMeanwaittimeinemergencydepartment(ED)forhospitalbedMedicationerrors,numberoferrorsper1,000treatmentsMedicationerrors,numberoferrorspermonth/yearMonthtodate(MTD)baddebtMTDcashcollected

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MTDrevenueNetassetsNetincomeNetincometopatientrevenueNetrevenueNon-operatinggainsNumberofnewhiresperdayNurseturnoverrateNursevacancyrateNursesattentiontoneedsOperatingincomeOperatingprofitmarginOperatingrevenuesOtherliabilitiesOutsidelaborasapercentageoftotalOverorunderconsumptionofservicelinesbypayertypesOvertimecostsPaidtimeoffcostsatbusinessunitlevelPaidtimeoffcostsatdepartmentlevelPatientaccountsreceivablePatientcarehoursPatientcomplaintratePatientsatisfactionPatientwaittimes,byprocessstepPatient/staffratiosPatientswholeavewithoutbeingseen(byday,bytime)PercentageofcapitalexpensesPercentageofcashflowtototaldebtPercentageofcashflowtototalliabilitiesPercentageofcharitablerevenuePercentageofdebttocapitalizationPercentageoffixedassetfinancingPercentageofin-patientcapitatedrevenuePercentageofin-patientcommercialrevenuePercentageofin-patientHMOrevenue

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Percentageofin-patientrevenuePercentageofin-patientself-payrevenuePercentageofMedicaidrevenuePercentageofoperatingmarginPercentageofoutpatientMedicarerevenuePercentageofoutpatientrevenuePercentageofpart-timeFTEsoftotalFTEsPercentageofvoluntarystaffturnoverPhysicianFTEPhysicianproductivity(relativevalueunits)Purchaseorder(PO)quantityorderedbydepartmentProperty,plant,andequipmentReadmissionratesReplacementviabilityReportedincomeindexReservelevelsReturnonequityReturntovendorRevenuebycontracttypeRevenueperphysicianFTERisk-adjustedmortalitySalariesandbenefitsSatisfactionwithphysicalexaminationSatisfactionwithphysicianServicelineutilizationandtrendsbypayertypeServiceprovisionShort-terminvestmentsSkilllevelsSourceofhiresversuscostStaffturnoverStaffturnoverbyjobcodeStaffturnoverbylocationStaffingcosttrendStaffing-relatedqualityindicatorsSuppliesandservices

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Surgicalcasesin-patientSurgicalcasesout-patientTimesinterestearnedTotaladmissionsTotalcashandinvestmentsTotalcompensationperFTETotaldischargeTotalincomeTotalliabilitiesTotalmarginTotaloperatingexpensesTotalpaidtimeoffofFTEsTotalPOdollaramountTotalrevenueperFTETotalsalaryperFTETotaltraveldistanceTotalturnoverpermanagerTotalturnoverpertenureTotalunrestrictedfundsTurnoverofclinicalandnon-clinicalstaffUncompensatedcareUnitefficiencyUnrealizedgainsVacancyrateWeeklypayrollWorkingcapitalabsorptionWorkingcapitalforcurrentaccountingperiod

ManufacturingAssetutilizationAvailabilityAvoidedcostCapacityutilizationComparativeanalyticsforproducts,plants,divisions,companiesCompliancerates(forgovernmentregulations,etc.)

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CustomercomplaintsCustomersatisfactionCycletimeDemandforecastingFaultsdetectedpriortofailureFirstaidvisitsFirsttimethroughForecastsofproductionquantities,etc.Increase/decreaseinplantdowntimeIndustrybenchmarkperformanceIntegrationcapabilitiesInteractionlevelInventoryJob,productcostingLabourasapercentageofcostLabourusage,costs-directandindirectMachinemodulesreuseMaintenancecostperunitManufacturingcostperunitMaterialcosting,usageMeantimebetweenfailure(MTBF)MeantimetorepairNumberofproductionassignmentscompletedintimeOn-timeordersOn-timeshippingOpenordersOverallequipmenteffectivenessOverallproductionefficiencyofadepartment,plant,ordivisionOvertimeasapercentageoftotalhoursPercentagedecreaseininventorycarryingcostsPercentagedecreaseinproduction-to-marketlead-timePercentagedecreaseinscrapandreworkcostsPercentagedecreaseinstandardproductionhoursPercentageincreaseinproductivityPercentageincreaseinrevenuesPercentagematerialcostreduction

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PercentagereductionindefectratesPercentagereductionindowntimePercentagereductionininventorylevelsPercentagereductioninmanufacturingleadtimesPercentagesavingsincostsPercentagesavingsininventorycostsPercentagesavingsinlabourcostsPercentagesavingsintransportationcostsPlannedworktototalworkratioPredictivemaintenancemonitoring(maintenanceeventspercycle)ProcesscapabilityProductivityQualityimprovement(first-passyield)Qualitytracking-sixsigmaReducedtimetoproductivityReductioninpenaltiesSavingsininventorycarryingcostsScheduledproductionSpendanalyticsStorehousestockeffectivenessSuppliertrendingTimefromordertoshipmentTimeonfloortobepackedUnplannedcapacityexpenditureUnusedcapacityexpendituresUtilizationWasterationreductionWork-in-process(WIP)

ProfessionalServicesAnnualbillableutilizationpercentageAvailabilityAvailability(excludingplanneddowntime)AveragepercentageofCPUutilizationAveragepercentageofmemoryutilization

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AveragehourlyfeeAveragenumberofvirtualimagesperadministratorCostofmanagingprocessesCostofservicedeliveryDeviationofplannedbudgetforSLADowntimeMeantimetorepair(MTTR)Meantimebetweenfailure(MTBF)NumberofdefectsfoundoverperiodoftimeNumberofoutstandingactionsoflastSLAreviewPercentageofapplicationdevelopmentworkoutsourcedPercentageofbugsfoundin-housePercentageofconsultantsgeneratingrevenuePercentageofconsultinghoursthatgeneraterevenuePercentageofemailspammessagesstopped/detectedPercentageofoutageduetochanges(plannedunavailability)Percentageofoutageduetoincidents(unplannedunavailability)Percentageofservicerequestsresolvedwithinanagreed-onperiodoftimePercentageofsystemscoveredbyantivirus/antispywaresoftwarePercentageofsystemswithlatestantivirus/antispywaresignaturesPercentageoftimelostredevelopingapplicationsasaresultofsourcecodelossPercentageoftimesheetsinneedofcorrection/validationPercentageofunittestscoveringsoftwarecodePercentageofuserrequestedfeaturesProfitperprojectQualityassurancepersonnelaspercentageofthenumberofapplicationdevelopersSoftwaredevelopmentqualitySystemusabilityscaleTimeratiofordesigntodevelopmentworkTime-to-marketofchangestoexistingproducts/servicesTotalservicedeliverypenaltiespaidUnitcostsofITservicesWorkforceturnoverrate

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RetailProductSalesAverageinventoryCostofgoodssoldGrossprofitbudgetpercentageSalesbudgetpercentageDiscountGrossprofitGrossprofitandprognosticsGrossprofitandprognosticspercentageGrossprofitbudgetGrossprofitcampaignGrossprofitpercentageKPIGrossprofitprognosticsGrossprofitprognosticspercentageGrossprofitstandardGrossprofityeartodateNumberofstoresProductquantitySalesSalesandprognosticsSalescampaignSalesgrowthperiodSalesgrowthyearSalesgrowthyearbyweekSalesprognosticsSalesstandardSalestrendpercentageKPISalesvalue-addedtax(VAT)SalesviewSalesviewyear-to-dateShareprognosticsTimerange

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FinanceandAccountingAccountspayableturnoverAccountsreceivableturnoverdaysAcidtestratioAdministrativecostpercentageBreak-even(dollars)CashconversioncycleContributionmarginCostofgoodsCostofgoodssoldCurrentratioEndinginventoryatretailGrossmarginGrossmarginreturnoninvestmentInitialmark-upInterestcostpercentageInventoryturnoverMaintainedmark-up(dollars)MarginpercentageMark-uppercentageNetreceiptsNetsalesRetailpriceReturnoncapitalinvestedSalespersquarefootStockturnoverdaysTotalassetsalesratioTurnover

SalaryRealabsencehoursRealabsenceshareRealGPWHRealovertimehoursRealovertimeshareRealTWH

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RealworkinghoursSalarySalaryamountSalaryamountexchangecurrencySalaryhoursSalaryturnovershare

SalaryTargetsRealabsencehoursRealGPworkhoursRealtotalworkhoursSalaryabsencepercentageSalaryGPworkhourSalaryovertimepercentageSalarytargetabsencepercentageSalarytargetGPworkhourSalarytargetovertimepercentageSalarytargetturnoverpercentageSalarytargetworkhourSalaryturnoverpercentage

HourlySalesCustomersperhourDiscountGrossprofitItemsMarginpercustomerNumberofcustomersSalesgrowthyearSalesgrowthyearpercentageSaleslastyearSalespercustomerSalestrendpercentageSalesviewTotalnumberofstores

BudgetSalesBudgetgrossprofit

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BudgetnumberofcustomersBudgetsalesCustomersDiscountGrossprofitItemsSalesSalesexchangecurrencySalesVAT

PaymentwithPoint-of-Sale(POS)StatisticsAmountAmountexchangecurrencyItemsNumberofcustomersNumberofitemsRefundamountRefundcountSalesincomeVATTimerangeTransactioncancelamountTransactioncancelcountTransactioncancelpercentageVoidamountVoidcountVoidpercentageZerosalecount

HourlyProductSalesGrossprofitpercentageItemdiscountItemgrossprofitItemquantityItemsalesItemsalesexchangecurrencyItemsalesVATItemssold

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TransportationandWarehousingAnnualizedinventoryturnsAnnualizedcostofgoodssold(COGS)/averagedailyinventoryvalueBacklogvalueValueofopen,notyetfulfilled,bookedorderlinesBooktofulfilratioBookedordervalue/fulfilledvalueBooktoshipdaysAverageofshippeddate:Firmdate(bookeddateusedifnofirmeddate)BookedordervalueBookedorderlinevalue(notincludingreturns)ClaimspercentageforfreightcostsCustomerorderpromisedcycletimeDefectspermillionopportunitiesInventorymonthsofsupplyOn-timelinecountOn-timepickupsPickexceptionsratePercentageofpickswithexceptionsPickreleasetoshipPlannedinventoryturnsPlannedcostofgoodssold/plannedinventoryvaluePlannedmarginPlannedrevenue:PlannedcostsPlannedmarginpercentagePlannedmargin/plannedrevenuePlannedon-timeshipmentPlannedservicelevel(percentageofshipmentsshippedontime)PlannedresourceutilizationPlannedresourceusageProductrevenueProductsalesrevenue(notincludingservice)recognizedinselectedperiod(basedonARinvoicelines)Productrevenuebacklog

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Valueofbookedorderlineslessreturnsplusdeferredrevenuebacklog(invoicedbutnotrecognized)ProductionvalueValueofwork-in-process(WIP)completionsintoinventoryProductiontoplanrateProductionstandardvalue/plannedstandardvalueReceipttoput-awayTimeelapsedfrompickreleasetoshipconfirmTimeelapsedfromreceiptTransittime

UtilitiesAnnuallabourcostperdeviceAveragecostperjobcategoryAveragecostpermegawattproducedAveragelabourhoursperdeviceperyearAveragemaintenancecostpermileofpipe/line/cableAveragenumberofdayseachworkorderispastdueAveragenumberoflabourhourstocompleteamaintenancetaskAverageresponsetimetofixbreaksAveragerevenuepermegawattproducedAveragetimetosettlearatecaseConsumptionanalysedbyunitsconsumedandtargetreductionachievedCrewproductivityDrinkingwaterquality:PercentageofwaterteststhatmeetregulatorystandardsElectricalgridloadEquipmentfailurerateEquipmentunavailability,hoursperyear:PlannedmaintenanceEquipmentunavailability,hoursperyear:SustainedfaultEquipmentunavailability,hoursperyear:TemporaryfaultEquipmentunavailability,hoursperyear:UnplannedmaintenanceMaintenancebacklogMaintenancecostasapercentageofmanufacturingcostMaintenancetechnician'sskilllevelimprovement,yearover-year

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MeantimetorepairNumberofcomplaintsreceivedbytypeNumberofcustomerswhowerecutoffduetoviolationsofregulationsNumberofdisconnectionsNumberofpendingworkordersNumberofpowerfailuresperyearNumberofreportedgasleakagesper1,000householdsNumberofsewageblockagespermonth/yearNumberofstaffper1,000customerconnectionsNumberofuncontrolledsewageoverflowsaffectingprivatepropertiesOutagetimepereventPercentageofcustomersthatwouldcharacterizetheirbillsasaccurateandtimelyPercentageofpossiblepowerrevenuebilledPercentagereductioninnumberofcomplaintstothelocalregulatorybodyPercentagereductioninnumberofemployeeinjuriesPercentagereductioninnumberofequipmentfailuresPercentageofmaintenanceworkordersrequiringreworkPercentageofman-hoursusedforproactiveworkPercentageofscheduledman-hourstototalman-hoursProfitredistribution(ruralelectriccoops)ReductioninhazardousliquidspillnotificationtimeReductionorstabilizationinrates(municipallyownedutilities)ResponsetimetogasorwaterleaksSewagesystemreliabilityStationunavailability:PlannedmaintenanceStationunavailability:SustainedfaultStationunavailability:TemporaryfaultTotalshareholderreturns(investor-ownedutilities)TotaltimetocompletenewcustomerconnectionsTransformer/pumpstationreliabilityVoltagedeviationsperyearWatersystemreliability

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WholesaleTradeDockturnaroundtimeFreightcosts(minimizecostswithoutaffectingdeliveries)Inventoryaccuracy,stockoutsInventorycarryingcostsInventoryturnsperyearLogisticscostsperyearLow-velocityinventorycomparisonthroughsectorsOrderfillrateandaccuracyTechnologyusedtoexecuteinventorystrategiesWarehouseflow-through(orsomemeasureofyardorwarehouseproductivity)WholesalerevenueTotalfactorproductivityLabourproductivityReturnonassetsProfitmarginDebttoequityInventoryturnoverAssetutilizationCollectionefficiency