3. Define indicators at appropriate levels
Once you've decided on the areas of performance and the entities to which the indicators will apply, you can start defining them, following the approach detailed below.
Let's suppose you define KPIs at process level, for example the Production process in a manufacturing company.
This process has a purpose, stated for example on the process description sheet: "Produce products that meet customer requirements, on time and on budget" (see Writing process description sheets
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Define indicators at appropriate levels