TOP 10

KEY PERFORMANCE
INDICATORS

2023
Expert Tips For
Choosing The Right
Metrics
Table Of
Contents

Preface ............................................................................................. 3
Top 10 Key Performance Indicators (KPIs) in 2023 ..
5
KPI selection
best practices ................................................ 9

1. Prerequisites ............................................................................. 9
1.1 Scope
clarification ..................................................................... 9
1.2 Research ...................................................................................... 11
1.3 Education .....................................................................................
12
2. KPI selection
workshop ...................................................... 13
2.1 KPI selection
techniques ........................................................ 13
2.2 Selection
criteria ....................................................................... 14

3. Recalibration ........................................................................... 14

3.1 KPI documentation .................................................................. 14
3.2 First performance review meeting
.................................... 14

Table of Contents 2
 Preface

Key Performance Indicators (KPIs) are is attracting more customers, but those
measurable expressions commonly used customers are spending less per transaction.
to indicate the extent to which a business is Conversely, a decrease in conversion rate
achieving its objectives. They have a range of but an increase in average order value
applications within organizations, including could indicate that marketing efforts are
monitoring corporate or departmental less effective, but existing customers are
performance, evaluating employee generating more revenue.
performance, improving processes, managing
When used effectively, performance
projects, and reporting on compliance and
indicators can transform an organization’s
sustainability. No matter how KPIs are used,
culture and values by promoting performance
they are vital tools for effective business
discussions and empowering decentralized
management.
decision-making. By using key performance
KPIs provide an objective assessment of the indicators to drive improvement and foster
status quo and enable the management learning at both the organizational and
team to make informed decisions and individual levels, companies can shift their
better understand the nuance of the mindset and facilitate improved productivity,
business and the effects of their decisions problem-solving, and innovation.
on business results. For example, to track
Given the significance of KPIs usage for
sales performance over time, an e-commerce
organizational success, The KPI Institute
store that sells clothing can use two KPIs:
shares insights and advice to improve
% Conversion rate, the percentage of
performance measurement practices. KPIs
website visitors who make a purchase,
are not new concepts for management teams,
and $ Average order value, the average
but as the complexity of business operations
amount of money spent per transaction.
evolved, so should the way organizations
By analyzing the correlation between
approach performance management.
these KPIs, the store’s management can
While monitoring performance is essential
gain insights into the overall health of
in any economic context, understanding
the business. For instance, an increase in
how to use data and KPIs is paramount
conversion rate but a decrease in average
when navigating turbulent times like the
order value may suggest that the store
ones companies face nowadays.

Preface 3
Our State of Strategy and Performance Management Practice Report from 2022 revealed that
KPI selection is among the top three most challenging processes for companies worldwide,
irrespective of industry.

This whitepaper brings to the attention of executives and strategy managers the most
popular KPIs in 2023 on smartKPIs.com, the largest database of documented KPIs (+21,300
KPI examples) with 75,000 community members and actionable recommendations to
optimize KPI selection practices.

Authors:
Cristina Mihăiloaie, Business Unit Manager - Research Division
Fady Ayad, Senior Business Research Analyst

Special thanks:
Publication coordination:
Daniela Vuță, Head of Publications

Editorial:
Len Cristobal, Chief Editor
Paolo Orduna, Senior Editor
Kimberly Tilar, Publisher and Editor Specialist

Graphic design:
Syahrul Gifari

Preface 4
 Top 10 Key
Performance Indicators
(KPIs) in 2023

We examined the most frequently viewed indicators on smartKPIs.com for the first quarter of
2023 to highlight the measurements that were particularly relevant for organizations during
this year’s strategic planning sessions. Selecting KPIs for a business is a complex process
that should be closely aligned with the organization’s strategy. It can be helpful to consider
industry practices as a starting point for further customization to each unique context.

1 10
$ Earnings Before
% Employee turnover
Interest and Taxes (EBIT)

2 9
% Project budget
$ Net cash flow
variance

3 Top 10 KPIs 8
$ Training investment per % Job offer
full-time equivalent (FTE) acceptance rate

# Training hours per

full-time equivalent (FTE) 4 7 # Employee Engagement
Index (EEI)

# Employment Brand
Strength 5 6 % Brand awareness

Top 10 Key Performance Indicators (KPIs) in 2023 5

In a business environment characterized by the possibility of an impending recession and a
workforce experiencing exhaustion, it is not surprising that the most frequently researched
indicators on smartKPIs.com are related to people management. Human resources experts
have been discussing phenomena such as “quiet quitting” for nearly a year, and Microsoft’s
study of more than 20,000 employees worldwide revealed a 50% burnout rate among staff
in 2022. Despite these challenges, organizations have yet to find effective ways to integrate
remote work without compromising productivity or meeting employee expectations.

During the first quarter of the year, 60% of the top 10 KPIs were related to attracting and
retaining talent, with a particular emphasis on training investments. As more opportunities
to work remotely become available and major corporations in the technology sector and
beyond restructure their workforces, the job market has become increasingly dynamic.
These factors may explain why employee turnover rates have been a growing concern for
many organizations. Given the potential high costs associated with acquiring new talent
during periods of economic difficulty, organizations are likely to prioritize retaining their
existing employees. Investing in training programs, as reflected in the KPIs such as $ Training
investment and # Training hours per full-time equivalent, can help organizations incentivize
staff to stay and close any skills gaps, rather than resorting to buying talent in the short term.

However, organizations that cannot close the skills gap through upskilling or are in the process
of recruiting new talent must focus on improving their # Employment Brand Strength.
This is crucial not only for attracting new talent but also for retaining current employees
during difficult economic times. By nurturing a strong organizational culture that prioritizes
protecting and supporting its workforce, businesses can help individuals and the company
as a whole navigate these turbulent times successfully.

According to smarKPIs.com, the # Employee Engagement Index (EEI) has been among the
top 10 most frequently accessed indicators for the last decade.

In a remote work setting, building authentic relationships and fostering team unity is
notably more difficult than in a traditional office environment. According to Gallup data,
although employee engagement had been trending upward for several years, engagement
levels dropped for the first time in 2021, declining from 36% in 2020 to 34%. As of 2022, the
percentage of engaged workers remains at 32%, but the proportion of actively disengaged
employees has risen by 1%, reaching 17% compared to the previous year.

Gallup’s research on engagement levels in 2022 reveals an intriguing finding that teams
working remotely or in a hybrid format have higher engagement levels than those working
on-site. This discovery implies that companies may benefit from allowing remote work to
some extent in areas where it is feasible, as it could lead to a positive impact on engagement
levels. Highly engaged employees tend to be more productive and less prone to turnover.

The top 10 KPIs also encompass a distinct category of financial performance metrics, including
$ Net cash flow, $ Earnings before interest and taxes (EBIT), and % Project budget variance.

Top 10 Key Performance Indicators (KPIs) in 2023 6

It is crucial to emphasize the significance of monitoring cash flow and profitability, especially
in the current globalized economy marked by substantial supply chain disruptions over the
past years, to maintain an organization’s financial health.

The final KPI featured on our list is the % Brand awareness, a powerful metric for measuring
marketing impact. In various industries, the business model has shifted in recent decades
from selling products and services to providing experiences, a sense of being, or status. This
move from tangible components to intangible qualities that draw and motivate customers
to embrace a brand emphasizes the need for companies to examine their brand image.

When designing a corporate scorecard that is pertinent to an organization, recognizing the

frequently used KPIs is merely the initial step. Numerous companies encounter difficulties
in engaging internal stakeholders to identify specific KPIs aligned with strategic objectives
and leveraging their business acumen with performance measurement best practices. To
assist executives and business planning professionals in this endeavor, The KPI Institute
offers a structured method for selecting KPIs and straightforward techniques for addressing
the most typical challenges. Please refer to the next section of this whitepaper for more
information.

Top 10 Key Performance Indicators (KPIs) in 2023 7

 Top 10 Key Performance Indicators in 2023

1 % Employee turnover 6 % Brand awareness

Measures the rate at which employees leave the organization in a given time Measures how memorable and recognizable a brand is to its target audience.
period (e.g. month, quarter, year). A = # Target customers that recognize and recall the brand
A = # Employees that left the organization by the end of the reporting period B = # Target customers
B = # Employees at the beginning of the reporting period
(A/B)*100
C = # Employees at the end of the reporting period
Quarterly
{A /[(B+C)/2 ]}*100
Quarterly

2 % Project budget variance 7 # Employee Engagement Index (EEI)

Measures the deviation between the actual and planned project cost upon Measures the emotional commitment of employees towards the
completion. organization’s purpose and goals.
A = $ Actual cost of the project upon completion A = # Employee Engagement Score
B = $ Planned cost of the project
A, based on survey
(A/B)*100
Quarterly
Weekly

3 $ Training investment per full time equivalent (FTE) 8 % Job offer acceptance rate
Measures the average amount spent on training for each Full Time Equivalent Measures the percentage of job admissions accepted by the applicants out
(FTE). An FTE of 1.0 is equivalent to a full-time worker. of the total number of employment offers made.
A = $ Training investment in staff learning and education A = # Job offers accepted
B = # FTEs B = # Job offers made
A/B (A/B)*100
Quarterly Quarterly

4 # Training hours per full time equivalent (FTE) 9 $ Net cash flow
Measures the training each Full Time Equivalent (FTE) receives in a given time Measures the remaining balance after deducting cash outflows from the
period. An FTE of 1.0 is equivalent to a full-time worker. cash inflows.
A = # Training hours A = $ Cash inflows (money received as a result of the operating, investment
B = # Full time equivalent staff and financing activities)
A/B B = $ Cash outflows (money paid out as a result of the operating, investment
and financing activities)
Monthly A-B

Monthly

5 # Employment Brand Strength 10 $ Earnings Before Interest and Taxes (EBIT)

Definition: Measures how desirable an organization is as a place to work among Measures the company's operating income, i.e. the income resulted from the
employees and job seekers, according to an index based on survey questions company's primary business operations. Interest and taxes are excluded
and/or quantitative metrics. because they include the effect of factors other than the profitability of
A = # Employee Brand Strength Score operations.
A = $ Operating revenues A-B or C+D+E
A, based on survey B = $ Operating expenses
C = $ Net income Monthly
Annually
D = $ Interest expense
E = $ Tax expense

KPI naming standards: KPIs - start with symbols

Value of
$ $ Earnings Before Interest and Taxes (EBIT)
Number of
A measurable expression for the achievement of a desired # # Training hours per full time equivalent (FTE)
level of results in an area relevant to the entity’s activity.
Percentage of
% % Brand awareness

Visit www.smartkpis.kpiinstitute.org to discover more than 21,000 KPI examples from 25 industries and 16 functional areas.

Source: This ranking is based on the number of views each KPI registered on smartKPIs.com, from January to December 2022.
Legend: Definition; Subordinate metrics; Calculation formula; Reporting period

+613 9028 2223 www.kpiinstitute.org

 KPI selection
best practices

According to the State of Strategy Management Practice in 2022, an international research

study conducted by The KPI Institute, selecting the appropriate KPIs is one of the top three
challenges in strategic planning. This challenge arises due to various queries, such as, “What
constitutes a good KPI example?,” “How should KPIs be measured?,” “Which KPI is suitable
for our organization?,” and “How do we involve people?.” Consequently, selecting the right
KPIs is a challenging task that necessitates careful planning, analysis, and collaboration
across various departments. In this section, we will examine the KPI selection process and
provide practical suggestions for identifying the most suitable indicators for your business.

Prerequisites
Prerequisites
11 1.11.1
Scope
1.21.2
clarification
Scope
Research
clarification
Research
1.31.3
Education
Education

KPI
KPI
22 2.1 KPI selection techniques
2.1 KPI selection techniques
Process 2.2 Selection criteria
Process 2.2 Selection criteria

3 3.1 KPI documentation

3 3.23.1 KPI
First documentation
performance review
3.2 First performance review
 meeting
 meeting

1. Prerequisites
1.1 Scope clarification
According to the KPI Institute, the initial stage of the KPI selection process involves
determining the scope of the KPIs to be chosen. This step entails recognizing the
business objectives and goals that must be attained, which is essential to guarantee that
all personnel are working towards the same objectives and that advancement can be
efficiently monitored. Additionally, when outlining the scope of the KPI selection process,
organizations should analyze the need for and application of measurement and consult
with key stakeholders to establish the primary benefits of conducting such a process for
the organization.

KPI selection best practices 1

An important prerequisite in finding the most relevant KPIs for the business is to clarify
the purpose of the performance indicators for all parties involved in the process. There are
several scenarios to consider.

Annual strategic planning sessions

When selecting KPIs to measure the implementation of corporate objectives, it is crucial
to ensure that the management team has agreed upon the strategic directions and
specific objectives so that each objective can be associated with the corresponding metric.
Establishing a direct connection between the strategy framework and the measurement
system (KPIs) is vital for achieving successful strategy implementation.

Common pitfall: Objectives -> Initiatives -> KPIs instead of Objectives -> KPIs -> Initiatives
Organizations frequently define their strategy by setting objectives, initiatives to accomplish
those objectives, and, subsequently, KPIs. This sort of workflow creates an obvious gap:
how can you choose the best projects or initiatives if you haven’t explicitly defined the KPIs
and targets that will serve as your measure of success?

Department-level performance
If an organization is utilizing a cascading or top-down approach for KPI selection, some KPIs
for each department may already be determined from the corporate level. Alternatively, if a
bottom-up approach is taken, the organization should at least communicate the primary
goals and targets to the departments in order to ensure alignment.

Common pitfall: Too many KPIs

According to best practices, the issue of selecting too many KPIs is relevant not only at the
corporate level but also the lower organizational levels. When constructing a departmental
scorecard, the team should concentrate on adding only a few key metrics in addition to
the KPIs inherited from the corporate level. Other analytical measures for departmental
operations, activities, or projects can be reported separately in a dashboard. It is essential to
differentiate between strategic and operational KPIs at this level to ensure that appropriate
metrics are included in the scorecard versus the dashboard.

Employee performance
In the process of setting relevant KPIs, determining appropriate metrics for individual roles
can be particularly challenging as some roles may not necessarily yield tangible outputs,
and employees may need to fulfill various roles on an as-needed basis.

Common pitfall: Too many KPIs and too much focus on the tasks
When setting KPIs at the employee level, there is a tendency to include more task-related
and volume-of-work KPIs, rather than impact KPIs. It is recommended to select three to
five KPIs for non-managerial positions, and up to ten KPIs for higher responsibility roles.

KPI selection best practices 10

 Project management
In strategic programs, it is a common practice to use KPIs to define anticipated outputs
and outcomes and to monitor the progress of implementation (e.g. % Budget spending,
% Outstanding milestones, # Estimated delay).

Common pitfall: No KPIs for post-implementation measurement

In numerous cases, metrics are employed to monitor project execution as they are useful
for reporting to higher management and keeping track of progress. However, many
organizations opt not to specify KPIs from the outset to indicate if the project has produced
the desired benefits after implementation.

Sustainability reporting
Based on current trends, organizations are under growing pressure to disclose their impact
on the community’s environmental and social components as well as their adoption of
good governance principles.

Common pitfall: Measurement without strategy

In line with the aforementioned context, organizations may consider sustainability reporting
as a regulatory obligation and may limit their reporting to the required KPIs. However, in
order to have a meaningful impact, organizations need to develop a sustainability strategy
and then identify the appropriate KPIs to track and report on.

1.2 Research
After defining the scope, the subsequent step is to conduct adequate research to gather a
range of KPI examples that can be utilized to educate internal stakeholders and stimulate
a conversation about KPIs. This can be achieved through a KPI expo. Consider the following
types of data sources to review and fuel the list:

Internal Sources External Sources

Primary Primary
This is composed of input from board members, managers,
This consists of input from suppliers, customers, or
and employees.
consultancy experts.
How does it work in practice?
How does it work in practice?
For instance, board members can emphasize the importance
One example of data derived from external sources is the %
of brand awareness while managers prioritize market share
Customer satisfaction rate, which is based on surveys or
and employees concentrate on generating new client
feedback forms.
contracts.

Secondary Secondary
This is an examination of the internal documents that are This covers data that is publicly available or can be obtained at
submitted within the company, including performance a reasonable cost which can serve as the basis for conducting
reports, annual reports, strategy plans, and operational analyses and making informed business decisions.
reports.
How does it work in practice?
How does it work in practice? Companies can gather information from sources like printed
Evaluate the metrics previously reported in the organization catalogues (The KPI Dictionary Volume I: Functional Areas),
and analyze the extent to which they are important to online catalogues (smartkpis.com), and annual reports of
decision-makers. competitors and other organizations.

KPI selection best practices 11

The study results can be compiled into a list and distributed to all stakeholders involved in
the selection process.

1.3 Education
During strategic planning and KPI selection, engaging internal stakeholders to work
collaboratively can be a daunting task, especially when they lack a common language. To
ensure effective collaboration, the team responsible for selecting KPIs and utilizing them
for managing strategy and/or operations should possess a shared comprehension of the
differences between a strategic objective and project, as well as between a KPI and metric.
This can be achieved by planning internal awareness training sessions that should at the
very least cover the following topics:

The importance of KPIs in managing the business

Setting standards on how objectives, KPIs, and initiatives should be formulated
Common pitfalls in selecting KPIs (avoiding biases)
Provide examples of best practices and what to be avoided
Integrating KPIs and data in decision-making
Using KPIs for learning and continuous improvement

Developing robust internal competencies among executives and middle management to

plan, monitor, and enhance performance is important to ensure the successful utilization
of KPIs in the organization. Premium certification programs offered by The KPI Institute
can equip management representatives with the necessary skills, while in-house courses
or awareness sessions can be provided to professionals for upskilling. Our 2023 calendar is
available here, or you can send us an inquiry at office@kpiinstitute.org.

STRATEGY & KEY

BUSINESS AGILE STRATEGY PERFORMANCE PERFORMANCE
PLANNING EXECUTION INDICATORS MANAGEMENT
C-SBP

C-KPI
C-ASE

C-PM

Framework Framework Framework Framework

v 2.0 2023 v 1.0 v 2.0 2023 v 2.0 2023

KPI selection best practices 12

2. KPI selection workshop
2.1 KPI selection techniques
Regardless of the context, one of the most effective approaches to identifying suitable KPIs
is to use intelligence gathering and conduct a workshop. The KPI Institute recommends
using the following selection methods during the workshop:

Question framing
By framing questions that guide the discussion toward relevant topics, workshop
participants can share their perspectives and knowledge and ensure that the most
important KPIs are identified. This helps to ensure that the KPIs selected align with the
organization’s goals and objectives and everyone understands how that success will be
measured. Therefore, it is essential to carefully consider how questions are framed to elicit
the most accurate and informative responses from respondents.

Here are some questions that can be addressed during a KPI selection workshop:

How many KPIs should we select?

What is the procedure for validating the KPIs selected?
What process are we going through, and how long will it take?
What figures will reflect the achievement of company objectives?
What data do we need to keep track of to ensure informed decision-making?

Value flow analysis

Value flow analysis is a method of analyzing the flow of value within an organization or
business process, from inputs to outputs and outcomes. Applying such a method allows
organizations to identify the areas where KPIs are most needed, as well as to measure
performance effectively and optimize processes to improve overall performance.

Objective INPUT PROCESS OUTPUT OUTCOMES

Build a safety $ Budget # Time to # Incidents # Time lost due to
working # HSSE team remediate HSSE recorded safety incidents
environment audit findings

KPI balancing
The technique of KPI balancing is utilized in KPI selection workshops to enable companies to
measure the accomplishment of their strategic objectives from two different perspectives.
Balancing involves the selection of KPIs that complement each other. The key balancing
approaches involve ensuring the measurement of both quantity and quality, subjectivity
and objectivity, and efficiency and effectiveness.

KPI selection workshop 13

2.2 KPI selection criteria
According to the performance measurement literature, several criteria are available to
select the most appropriate KPIs for the real-business context. However, The KPI Institute
suggests five fundamental features for KPI selection.

1. Measurable: Is the KPI result accurately quantifiable?

2. Accessible: Can the organizationgather data, and what are the costs versus the
benefits?
3. Specific: Does the KPI’s name and measurement method address a particular issue?
4. Meaningful or Actionable: Does it offer the appropriate information to make decisions?
5. Balanced: Are KPIs balanced to reflect different performance facets (e.g., leading,
quality and efficiency)?

3. Recalibration
The ultimate stage in the KPI selection process involves monitoring the selected KPIs for
any necessary adjustments. This can be achieved through two activities that facilitate the
KPIs’ recalibration, their measurement process and targets.

3.1 KPI documentation

KPI documentation involves using a standard template that captures details about the
measurement process of each KPI. At the very least, the KPI documentation form should
include the KPI’s definition, calculation formula, target, data source, reporting frequency,
KPI owner and data custodian. Check out smartKPIs.com, the most extensive database
documenting KPIs from 25 industries and 16 functional areas, to access ready-to-use
information, and discover a comprehensive documentation template.

The documentation stage can reveal difficulties associated with data collection or
reporting, making managers reconsider whether the effort of gathering data is worth the
value provided by the KPI.

3.2 First performance review meeting

The first reporting and performance review meeting of the new KPIs reveals the utility of
the data for decision-making.

Collecting data and reporting new KPIs is a test that can indicate how to recalibrate the
measurement to be more relevant, while also allowing managers to see how the entire
set of KPIs builds the big picture of what happened in the business during the reporting
meeting.

The strategy office should act as a facilitator of this first meeting, observing the discussions
and interactions between managers to identify the adjustments needed to the corporate
scorecard to ensure the most relevant data for decision-making.

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