Top 10 KPIs of 2010

Top 10 KPIs
of
2010
% Hospital bed occupancy rate % Slow moving stock # Berry ratio % Realization rate # Units per man-hour %
Employee turnover # Management-to-staff ratio # Earned man-hours # Inventory to sales ratio (ISR) # Maintenance
backlog % Hospital bed occupancy rate % Slow moving stock # Berry ratio % Realization rate # Units per man-
hour % Employee turnover # Management-to-staff ratio # Earned man-hours # Inventory to sales ratio (ISR) #
Maintenance backlog % Hospital bed occupancy rate % Slow moving stock # Berry ratio % Realization rate # Units
per man-hour % Employee turnover # Management-to-staff ratio # Earned man-hours # Inventory to sales ratio
(ISR) # Maintenance backlog % Hospital bed occupancy rate % Slow moving stock # Berry ratio % Realization
rate # Units per man-hour % Employee turnover # Management-to-staff ratio # Earned man-hours # Inventory to
sales ratio (ISR) # Maintenance backlog % Hospital bed occupancy rate % Slow moving stock # Berry ratio %
Realization rate # Units per man-hour % Employee turnover # Management-to-staff ratio # Earned man-hours #
Inventory to sales ratio (ISR) # Maintenance backlog % Hospital bed occupancy rate % Slow moving stock # Berry
ratio % Realization rate # Units per man-hour % Employee turnover # Management-to-staff ratio # Earned man-
hours # Inventory to sales ratio (ISR) # Maintenance backlog % Hospital bed occupancy rate % Slow moving stock
# Berry ratio % Realization rate # Units per man-hour % Employee turnover # Management-to-staff ratio # Earned
Publication date: 01 March 2011

eabID number: sK0118001
Top 10 KPIs of 2010
Table of contents
page 1 Executive Summary
2 KPIs ... Naturally
4 smartKPIs.com Community Profile
6 2010 smartKPIs.com Functional Areas Taxonomy
7 2010 smartKPIs.com Industries Taxonomy
8 Top 10 KPIs of 2010 Countdown Analysis
9 Top 10 KPIs of 2010 List by Functional Area and Industry
10 % Hospital bed occupancy rate
12 % Slow moving stock
14 # Berry ratio
16 % Realization rate
18 # Units per man-hour
20 % Employee turnover
22 # Management-to-staff ratio
24 # Earned man-hours
26 # Inventory to sales ratio (ISR)
28 # Maintenance backlog
30 Appendix A: Related Reports
30 Appendix B: About eab group
31 Appendix C: eab group Services
32 Appendix D: eab group Online Portfolio
© eab group Pty Ltd 2011

Top 10 KPIs of 2010
Executive Summary
Key Performance Indicators (KPIs) are today some of the most popular management tools. From the National Museum of Australia, to
the First Bank of Nigeria, from the Panama Canal Authority to Rolls Royce, from the Ministry of Education in Brunei Darussalam to the
American Medical Association, KPIs are used to understand, learn and improve performance across industries, departments and teams.
In this environment marked by the coming to age of KPIs as management tools, smartKPIs.com represents the go to place for information
about the use of KPIs across the world. As a research driven online platform for performance management knowledge integration, the
website contains over 6400 examples of KPIs used at organizational and individual level, pre-populated Strategy Maps, KPI Dashboards
and Scorecards, interviews with practitioners, consultants and academics and references 1000 reports illustrating the use of KPIs and
organizational objectives in practice. At its core is the largest online database of thoroughly documented KPI examples from 14 business
functional areas and 24 industries. The smartKPIs.com research program is supported by a community formed of tens of thousands of
members from over 190 countries and territories.
Interest in KPIs and their use across industries is on the rise around the world, driven by both government regulations and by the benefits
they bring in terms of accountability, transparency and achievement of results. This trend was reflected in 2010 by the hundreds of
thousands of visits to the smartKPIs.com website and the many KPIs visited, bookmarked and rated by members of the smartKPIs.com
community.
The Top 10 KPIs of 2010 report is a synthesis of what smartKPIs.com is all about: it brings together an overview of how KPIs are used
in practice today, by combining input from the smartKPIs.com community with research and analysis from the editorial team. While
centered around the KPIs that in 2010 received the highest number of visits on smartKPIs.com, the report also contains analysis and
insight regarding performance management today:
Section 1: “KPIs … Naturally”, an article that sets the context through a discussion on what is old and what is new in the use of KPIs.
Section 2: Presents the profile of the smartKPIs.com community, illustrating membership by role, country, industry and organisation size.
Section 3: Outlines the taxonomy of functional areas and industries used for grouping KPIs in smartKPIs.com.
Section 4: Introduces the custom KPI documentation form developed by the smartKPIs.com research team for documenting KPIs. It
contains over 30 fields of data, making this the most thorough KPI documentation template in use today.
Section 5: Lists the names of the Top 10 KPI examples in 2010 on smartKPIs.com, followed by a brief analysis of each.
Section 6: Contains the detailed description of each KPI listed in the report, as documented in smartKPIs Premium (the premium content
section of smartKPIs.com).
In 2010, the list of the most viewed KPIs in smartKPIs.com was dominated by KPIs specific to functional areas (8 out of 10), which was
expected considering their pervasiveness across industries:
Human Resources 4
Supply Chain, Procurement, Distribution 4 Top 3 KPIs

Marketing & Communications 2 % Hospital bed occupancy rate
Production & Quality Management 2 % Slow moving stock
Portfolio & Project Management 1 # Berry ratio
Finance 1
The other 2 KPIs completing the top 10 came from 2 different industries: Healthcare and Professional Services.
By discussing the use of KPIs today, presenting the best practice in documenting them and listing the most popular KPIs in 2010, this
report can be a useful resource in promoting the adoption of KPIs or refreshing the existing performance measurement and management
practice in any organisation. Both the free and premium content available on smartKPIs.com can be useful guides on this journey.
eabID number: sK0118001 Page 1

Top 10 KPIs of 2010
KPIs … Naturally
Measurement as a human activity is not new. It emerged in early history as a mean for discovery and sense
making. Archaeologists consider the first measurement tool used in human history to be the Lebombo bone,
a baboon fibula containing 29 cut notches. Dated 35,000 BC, this tally stick was discovered in the Lebombo
mountains in Swaziland.
Evaluation, as a form of measurement was used as early as the 3rd century AD, when emperors of the Wei
Dynasty rated the performance of the official family members. The biased nature of individual performance
evaluation was noticed by Chinese philosopher Sin Yu, who reportedly criticized a rater employed by the Wei
Dynasty with the following words: “The Imperial Rater of Nine Grade seldom rates men according to their
merits, but always according to his likes and dislikes”.
A major milestone in making the connection between measuring as a human activity and performance was in 1494, when Luca Pacioli
published in Venice ‘Summa de arithmetica, geometrica, proportioni et proportionalita’ (‘Everything on arithmetic, geometry, proportions
and proportionality’). It detailed a practice the Venetian sailors had in place to evaluate the performance of their sailing expeditions, which
became the basis of the double-entry accounting system.
In time, the subjective nature of individual performance evaluations and the dominance of financial indicators for evaluating enterprise
performance became stepstones for performance management in human activities.
The industrial revolution added to this combination the “organization as a machine” metaphor that played a major role in driving
improvements in efficiencies and effectiveness. The result was an organizational performance management model based on mechanistic,
command-and-control thinking, driven by subjective individual performance assessments and financial indicators and crowned by pay-
for-performance arrangements.
Did it work? To a certain extent, yes. Many organisations flourished and matured based on this model.
Does it have flaws? Many. And while historical circumstances attenuated them in time, today’s environment amplifies and exposes them
at an accelerated rate.
Is there a better way? Yes, but it is not simple. It requires a change at multiple levels, from the underlying philosophy of performance, to
mentalities and processes. This is not easy.
Over time, the use of Key Performance Indicators (KPIs) became synonym to performance measurement and management. KPIs are
the link between the old and the new in performance management. Their use, however, is much richer and rewarding in an environment
based on organic performance architecture principles:
Organizations are echo-systems in their own right. They vary in terms of maturity and the environment in which they operate. As
such, their use of performance management systems should reflect their own “personality”. You can try to build an igloo in Sahara, but
it won’t be sustainable. The performance architecture of each organisation needs to be unique and to reflect its internal and external
environment.
Systems thinking provides a much richer context for understanding and improving performance. Command-and-control worked
in time for the army, for increasing productivity of unskilled workers during the industrial revolution and for managing large organizations
(such as the public service). Today, knowledge workers form the majority of the workforce in developed economies, operate in a much
more interconnected environment and have to make decisions at an accelerated pace. Understanding the systems in which we operate,
analysing flow and learning based on data become ever more important today and complement the traditional simplistic managerial
approach of executing orders from above.
Page 2 eabID number: sK0118001

Top 10 KPIs of 2010
KPIs should be used primarily for learning. The role of KPIs should be the one of providing the required information to assist in
navigating towards the desired results. The same principle is used by ants, who leave pheromone trails to assist each other in navigating
towards the food source. Similarly, the nerve impulses travel through the different points of the nervous system, transmitting information.
KPIs results should travel through the organisation, facilitating communication, providing a base for analysis / synthesis and ultimately
decision making across all levels of the organisation.
Data accuracy in human administration is an elusive desideratum. Neils Bohr once said: “Accuracy and clarity of statement are
mutually exclusive”. Accuracy is a challenge in exact sciences and even more in human administration. Striving to obtain any KPI
data is a challenge in itself for many organisations and data accuracy is an even bigger ask. The use of KPIs should acknowledge this
aspect and be oriented towards making the most out of existent data, oftentimes by using variance intervals. This approach is used by
the human body. If the temperature drops under a safe limit, we shiver. If the temperature increases, we sweat. Both are performance
improvement initiatives of the body, aimed to regulate its temperature back to safe limits. The KPI here is the temperature. While it is not
a constant, its trend is good when within certain safe limits.
The use of KPIs for rewards and punishment should be limited and driven by self-assessment. Purposeful oriented behaviour is
a characteristic of living organisms. For humans and many other species, this behaviour is amplified by rewards and punishment. Along
with this amplification, risks are amplified, too. Gaming of results, lack of cooperation, decreased morale and work accidents are some of
the undesired consequences. On the other hand, the majority of nerve impulses in the human body transmit general information. Only in
particular situations pleasure or pain signals. Similarly, the use of KPIs for rewards and punishment should be the exception to the rule,
rather than the norm.
Embedding KPIs in organisations through visualization and communication of KPIs results is the key to maximising their
value added. Variations in the KPIs used by the human body are felt by our senses as their impact is sensory rich. Similarly, KPIs used
in an organizational context should be embedded in everyday use and be a part of the working experience. The most important aspect
of communicating KPI results is their visual representation. This is key, both in terms of optimising the layout of the data representation
and the presence of visual displays in the working environment. The range of media is diverse today: posters, whiteboards, banners,
LED and LCD monitors should be combined to bring results to life across the organization. KPI results should not be restricted to paper
reports and computer screens anymore.
New philosophy of performance, driven by self-assessment and purposeful achievement as a mean to happiness. While
happiness means many things to many, a common expression of this feeling is the result of the purposeful achievement of a desiderate.
Achieving something we want, while shared with others, is about us and reverberates strongly in our inner self. Transposing this powerful
catalyst of performance in both our personal and organizational life is facilitated by a new paradigm: Happiness is driven by achievement.
Achievement is an expression of performance. If we want to be in control of our happiness, we should be in control of our performance.
Self-assessment of performance results is not easy. However, if more emphasis is placed on building this capability in each employee,
organisations can benefit by creating a rewarding environment conducive to happiness. In this environment, managers can focus on
understanding and improving the working system, while employees can focus on self-assessment of the results’ achievement, learning
and communicating. Purposeful achievement of results in a well-structured working system would bring both individuals and organisation
much closer to happiness and fulfilment compared to the payment of bonuses in the current command-and-control driven dominant
paradigm.
KPIs are here to stay. The question we have to answer is how do we want to use them: mechanistically or naturally?
Aurel Brudan,
Performance Architect
smartKPIs.com

Top 10 KPIs of 2010
smartKPIs.com Community Profile

Since its launch in 2009, smartKPIs.com established itself as the favourite destination of professionals from around the world interested
in high quality documented examples of performance measures. With hundreds of thousands of page views and tens of thousands of
visitors from over 190 countries each month, www.smartKPIs.com is one of the most used performance management resources on the
Internet.
What sets the smartKPIs.com community apart is the profile of its members.
smartKPIs.com is a truly global community, with relatively uniformly spread representation in terms of membership around the world.
While the highest number of members comes from English speaking countries, no single country dominates in terms of representation.
The same applies in terms of the size of the organizations to which smartKPIs.com members belong. While membership is the highest
among companies with 11 to 500 employees, both small and large organizations in terms of headcount are well represented.
Country breakdown
41.61%
14.84% 14.93%
7.84%
4.26% 5.59%
2.16% 2.73% 2.95% 3.08%
Saudi Indonesia Canada United Arab Malaysia United Australia United India Other
Arabia Emirates Kingdom States
Organization size
Self-employed 8.37%
1-10 employees 9.56%
11-100 employees 19.91%
101-500 employees 20.21%
501-1000 employees 10.11%
1001-5000 employees 13.41%
5001-10000 employees 5.40%
10000+ employees 13.04%

Top 10 KPIs of 2010
Industry aﬃliation
Not-for-proﬁt 2.05%
Construction / Capital Works 2.13%
Government - State & Federal 2.14% In terms of industry affiliation, the majority
Energy 2.53%
Food, Beverages & Tobacco 2.53% of smartKPIs.com community members
Banking, Mortgages & Credit 3.04% operate in the consulting industry. The ICT,
Engineering 3.09%
Telecommunications 3.81%
manufacturing and education / training
Retail 3.96% sectors follow in this hierarchy, which also
Transportation / Logistics
Finance
4.08%
4.08%
reflects wide interest from both the public
Healthcare 4.08% and not-for-profit sectors.
Other professional services 4.37%
Education / Training 5.16%
Manufacturing 9.23%
Technology 10.14%
Consulting 14.46%
Other 19.14%
Job title
Engineer 2.08%
The membership of smartKPIs.com

Student 3.07%
community is dominated by managers and
C-level Executive 4.43% consultants, which reflect a high level of
professional expertise. The breakdown of
Business Analyst 5.26% managerial positions by function reflects
a higher than the average representation
Director 6.73%
from HR, Project and IT managers.
Consultant 9.13%
Manager 32.30%
Other 37.00%
Managerial roles
Purchasing Manager 0.61% Overall, the profile of the smartKPIs.com
Marketing Manager 1.06% community paints the picture of a global,
Product Manager 1.52% diverse and highly qualified membership
Finance Manager 1.57% base. Tapping into the collective
Sales Manager 1.92% intelligence of this community by analysing
Quality Manager 2.00% visit trends is a reflection of both trends in
Operations Manager 2.27% performance management at international
IT Manager 5.13% level across industries / functional areas
General Manager 5.28% and of the relevance of the smartKPIs.com
Project Manager 8.64% content.
HR Manager 9.85%
Manager 60.14%

Top 10 KPIs of 2010
2010 smartKPIs.com Functional Areas Taxonomy

14 Functional Areas with 59 Sub-categories
Accounting (217)* • IT - General (38)
• Accounting Systems (34) • IT - Security (116)
• Cash Management (21) • Network Management (62)
• Control (10) • Service Management (219)
• Cost Analysis (34)
• Planning and Reporting (53) Knowledge and Innovation (183)
• Transactions / Accounts Payable / Accounts Receivable • Innovation (37)
(65) • Knowledge Management (70)
• R & D (76)
Corporate Services (38)
• Administration / Office Support (8) Marketing & Communications (178)
• Corporate Travel (6) • Advertising (32)
• Facilities / Property Management (16) • Marketing (119)
• Legal Services (8) • Public Relations (27)
CSR / Sustainability / Environmental Care (150) Online Presence - eCommerce (159)

• Corporate Social Responsibility (55) • eCommerce (45)
• Environmental Care (95) • Email Marketing (17)
• Online Advertising (18)
Finance (196) • Online Publishing - Weblogs (10)
• Asset / Portfolio management (44) • Search Engine Optimisation (SEO) (15)
• Financial stability (38) • Web Analytics (54)
• Forecasts & Valuation (53)
• Liquidity (14) Portfolio and Project Management (102)
• Profitability (47) • Benefits Realisation Management (5)
• Portfolio Management (56)
Governance, Compliance and Risk (107) • Project Management (41)
• Compliance and Audit Management (45)
• Governance (30) Production & Quality Management (163)
• Risk Management (32) • Maintenance (20)
• Production (85)
Human Resources (352) • Quality Management (58)
• Compensation and Benefits (47)
• Efficiency and Effectiveness (33) Sales and Customer Service (246)
• Recruitment (60) • Customer Service (101)
• Retention (28) • Sales (145)
• Service Delivery (30)
• Talent Development (59) Supply Chain, Procurement, Distribution (379)
• Workforce (22) • Contract Management (46)
• Working Environment (73) • Inventory Management (82)
• Logistics / Distribution (133)
Information Technology (539) • Procurement / Purchasing (78)
• Application Development (61) • Supply Chain Management (40)
• Enterprise Architecture (43)
* The figures in the brackets represent the number of documented KPI examples available on www.smartKPIs.com as of 1 February 2011. For up to
date statistics follow the hyperlinks.

Top 10 KPIs of 2010
2010 smartKPIs.com Industries Taxonomy

24 Industries with 94 Sub-categories
Agriculture (205)* • Travel Agency (14)
• Crops (38) Infrastructure Operations (245)
• Forestry and Logging (32) • Airports (85)
• Livestock, Hunting and Fishing (136) • Ports (101)
Arts and Culture (127) • Railways (24)
• Event Production and Promotion (4) • Roads (50)
• Libraries and Archives (92) Manufacturing (33)
• Museums (30) Media (63)
Construction & Capital Works (29) • Broadcasting (TV and Radio) (28)
• Civil Engineering (24) • Film and Music (36)
• Construction of Buildings (22) Non-profit / Non-governmental (52)
Education & Training (65) Postal and Courier Services (65)
• Academic Education (61) Professional Services (98)
• Training and Other Education (6) • Accounting Services (33)
Financial Institutions (144) • Business Consulting (34)
• Banking, Mortgages and Credit (66) • Engineering (39)
• Insurance (50) • Legal Practice (54)
• Investments (42) • Recruitment / Employment Activities (30)
Government - Local (628) Publishing (31)
• Budget and Finance (25) Real Estate / Property (135)
• Community - Quality of Life (33) • Property Management (71)
• Culture, Recreation and Entertainment (39) • Real Estate Development (20)
• Economic & Business Affairs (90) • Real Estate Transactions (44)
• Environment (60) Resources (176)
• General Local Administration (59) • Coal and Minerals Mining (82)
• Public Safety (98) • Oil and Gas (41)
• Public Services (123) • Sustainability / Green Energy (56)
• Social Services (104) Retail (47)
Government - State / Federal (532) Sport Management (61)
• Agriculture, Fisheries and Forestry (46) • Coaching / Training (9)
• Education (38) • Sport Club Management (13)
• Employment and Workplace Relations (42) • Sport Event Organisation (34)
• Finance / Treasury (11) Sports (147)
• Foreign Affairs and Trade (5) • American Football (10)
• General State Administration (13) • Badminton (10)
• Healthcare (95) • Baseball (29)
• Human / Social Services (11) • Basketball (18)
• Law and Justice (97) • Cricket (10)
• Military, Security and Defense (20) • Football / Soccer (27)
• Resources and Energy (44) • Rugby (10)
• Tourism (64) • Tennis (34)
• Transportation and Infrastructure (49) Telecommunications / Call Centre (58)
Healthcare (210) • Call Centre (43)
• Emergency Response / Ambulance Services (31) • Telecommunications (16)
• Healthcare Support Services (16) Transportation (281)
• Hospitals (93) • Airlines (95)
• Medical Laboratory (15) • Land Transport (Road & Rail) (86)
• Medical Practice (54) • Local Public Transport (60)
• Preventive Healthcare (31) • Marine Transport / Shipping (90)
• Veterinary Medicine (7) Utilities (272)
Hospitality & Tourism (133) • Electricity (98)
• Food and Beverage Service (47) • Natural Gas (58)
• Hotel / Accommodation (78) • Water and Sewage (142)
• Tour Operator (16)

Top 10 KPIs of 2010
Top 10 KPIs of 2010 – Countdown Analysis
10
# Maintenance backlog
Monitoring and measuring maintenance backlog is one of the most effective ways for managing maintenance
workload, as an accurate managed backlog has a direct impact to effectively planning and scheduling the production
activities. These aspects were acknowledged by many organizations in 2010, making it a leading indicator for customer
satisfaction.
9
# Inventory to sales ratio (ISR)
Keeping the right balance between the inventory value and volume of sales is one of the major challenges for
organizations. Especially in times of economic downturn, when the demand levels seem to drop down behind the offer
levels, organizations must stay alert and keep a close eye of their inventory to sales ratio.
8
# Earned man-hours
One of the best ways for tracking project progress and productivity is to measure the level of earned man hours.
Delivery of projects as planned is always a challenge and the use of KPIs for managing project performance is now
common in many project management methodologies. Due to the universal presence of projects in business, the
listing of a project management KPI in Top 10 most visited KPIs of 2010 is not surprising.
7
# Management - staff ratio
In 2010, many organizations suffered major structural changes, which oftentimes had an impact on headcount and
managerial structure. The use of this KPIs is necessary so that the right balance is maintained in terms of work
coordination. A healthy span of control has positive effects on staff morale, stress levels and organizational productivity.
6
# Employee turnover
This KPI is closely linked to employee engagement and satisfaction in the workplace, as unhappy employees are more
likely to leave. In 2010 personnel fluctuation was in the spotlight, but in an atypical way, due to the worldwide increase
in unemployment, as many organizations had to let go a part of their employees.
5
# Units per man-hour
One of the most common KPIs used to measure productivity levels in most of the industries. Especially in the
construction and manufacturing industries, it represents one of the two basic reporting methods used along with the
volume of units produced. As productivity is at the core of traditional performance measurement, this KPIs is bound to
remain one of the most popular KPIs used in operations management.
4
% Realization rate
Tracking the realization rate was in 2010 one of the major focus areas for organizations delivering professional
services. In challenging economic times, discounted rates are common practice, however they put further pressure on
profit rates. Professional services companies achieving high realization rates usually have a strong company presence
on the market and are recognized for their service quality.

Top 10 KPIs of 2010
3
# Berry ratio
Companies use profitability ratios in order to measure their ability to generate returns through effective allocation
and use of available resources. A favourite for tax and transfer pricing analysts, the Berry ratio stands out as the
most popular financial ratio in 2010. It has a long history and its name comes from Dr. Charles Berry (1930-2007), a
specialist in industrial organization and applied microeconomics and professor at Princeton University.
2
% Slow moving stock
Slow moving stocks are one of the most significant issues organizations have to deal with as such stocks can become
obsolete and generate financial losses. In turbulent times, such as economic downturns, closely monitoring stock
turnover is essential to ensure cash flow.
1
% Hospital bed occupancy rate
Topping the list of the most popular KPIs in 2010, this healthcare KPIs reflects the high level of interest in the sector
in improving the performance of healthcare facilities. Driven by increasing pressure from patients for improved quality
and volume of service and government regulatory compliance requirements, the use of KPIs in the healthcare industry
makes it one of the most measured in the professional spectrum. Naturally, a healthcare KPI received by far the
highest number of visits in 2010 on smartKPIs.com and continues to lead in popularity.
Top 10 KPIs of 2010 List
Name Functional Areas Industries
% Hospital bed occupancy rate ------ Healthcare
% Slow moving stock Supply Chain, Procurement, Distribution ------
# Berry ratio Finance ------
% Realization rate ------ Professional Services
# Units per man-hour Production & Quality Management ------
% Employee turnover Human Resources ------
# Management-to-staff ratio Human Resources ------
# Earned man-hours Portfolio and Project Management ------
# Inventory to sales ratio (ISR) Supply Chain, Procurement, Distribution ------
# Maintenance backlog Production & Quality Management ------

Top 10 KPIs of 2010
1
Functional Areas Sub-categories Industries
N/A Hospitals Healthcare
KPI record Indicator type Unit type
sK41 smartKPI %
Name
% Hospital bed occupancy rate

Definition and variations
Definition
Measures the percentage of beds in the hospital that are occupied by patients, from overall number of hospital beds.
Variations
% Bed occupancy rate - long-term patients
% Bed occupancy rate - short-term patients
Related KPIs
# Hospital bed capacity
$ Hospital operating profit per bed
# Hospital admission rate per 10,000 inhabitants
Tags
hospital, occupancy
Calculation
Subordinate measures used for calculation

A = # Hospital inpatient beds occupied
B = # Hospital inpatient beds
Calculation formula Formula type Trend is good when

(A/B)*100 Rate Increasing
Focus
Purpose
To indicate the hospital’s efficiency regarding bed management and its spare capacity.
BSC perspective Measurement focus Impact stage

Customer Volume Process
Indicator focus Measurment type Level

Leading Quantitative Strategic
Data profile
Data capture period Standard reporting frequency Data integrity

Spot Daily High
Automation fit Limitations

Recommended Accurate reporting for this KPI requires real-time registration of inpatients, so that no lag exists
between the actual hospitalization (and the occupancy of the bed) and registering it in the bed
management system.

Top 10 KPIs of 2010
Targets
Benchmarking fit Notes

Suitable Given the universality of the measure, it suits benchmarking very well. High levels of bed occupancy
reflect the ability of a hospital to provide safe patient care and indicate an efficient use of a
hospital’s capacity.
Threshold exemple
Red: <70% Yellow: 70-90% Green: >90%
Analysis and resources
Overall notes
Bed occupancy rate is used to assess the demands for hospital beds and hence to gauge an appropriate balance between demand for health care and
number of beds available. Managing the bed occupancy rate can be a difficult task due to the demand that cannot be controlled by postponing (like in
the case of a guest house, for example).
Additional resources
http://news.bbc.co.uk/2/hi/health/5370336.stm
References
1. Adeyi, O. , Smith,O., Robles, S. & World Bank (2007), "Public policy and the challenge of chronic noncommunicable diseases", available at:
http://siteresources.worldbank.org/INTPH/Resources/PublicPolicyandNCDsWorldBank2007FullReport.pdf
2. Health Policy Research Associates & Institute for Health Policy (2007), "Performance Reviews of Provincial and Line Ministry Healthcare Services",
available at: http://203.94.76.60/AHF/pdf/CD03/Assesment_Overall_Perfor_bw_Districts02_35-54.pdf
3. Republic of the Philippines, Department of Health (2004),
OTHER HEALTH FACILITIES STATISTICAL REPORT, available at: www.doh.gov.ph/bhfs/images/issuances/psychiatric/statisticalreport.pdf

Top 10 KPIs of 2010
2
Functional Areas Sub-categories
sK651 export date: 3 Feb 2011 - Page 1
Username: adrian.brudan@smartKPIs.com
Member organization: eab Group Pty. Ltd.
Industries
Supply Chain, Procurement, Distribution Inventory Management Manufacturing
Production & Quality Management Production
sK651 smartKPI %
Name
% Slow moving stock

Definition
Measures the percentage of stock that has not moved in the defined number of days, out of the overall stock. The defined number of days are less than
the ones established for obsolete items.
Variations
% Slow moving stock rate
Related KPIs
% Obsolete items in inventory
Tags
inventory
Calculation

A = # Slow moving items
B = # Items in the inventory

(A/B)*100 Rate Decreasing
Focus
Purpose
To assess the inventory management capability. The slow moving stock can result into obsolete stock and generate financial losses.

Internal processes Risk Process

Leading Quantitative Operational
Data profile

Day Weekly Low

Not recommended Accurate reporting for this KPI is dependent on a well functioning inventory management system.
Also available at: http://www.smartkpis.com/kpi-key-performance-indicator/slow-moving-stock-651.html

Top 10 KPIs of 2010

Targets

Suitable Given the universality of the measure, it suits benchmarking very well. However, targets may vary
based on industry profile.
In some industries, companies can work out arrangements with suppliers to limit their vulnerability to
slow-selling inventories. Such a relationship can mean that the any unsold merchandise for full credit
within a common accepted period can be returned to the wholesaler.
Threshold exemple
Red: >30% Yellow: 10-30% Green: <10%
Overall notes
Slow-moving items still contain value and instead of letting them pile up and sit over a period of time and become worthless, a high accent should be put
on selling them, even if with lower prices. As a last resort, if the slow moving items cannot be sold and are still useful, they can be donated to charity and
realize tax advantages, where the state allows it.
Dolgui, A., Morel. G. & Pereira, C., E. (2006), "Information control problems in manufacturing 2006", A Proceedings Volume from the 12th IFAC
Conference, Saint-Etinne, France, 17-19 May 2006, Elsevier, Oxford. UK.
References
1. Burgd, H., B. (1985), "Strategic Identification of Domestic Air

Express Markets: Assessing Alabama's Market Demand", The Alabama Business & Economic Journal, Vol. 8, No. 3, pp. 13 - 24, available at:
http://www.aum.edu/uploadedFiles/SBEJ_Vol8_3.pdf
2. HM Revenue & Customs, "BIM33145 - Stock: valuation: net realisable value: use of formulas, slow moving stock, acceptable accuracy", available at:
http://www.hmrc.gov.uk/manuals/bimmanual/bim33145.htm
3. Pevec, L. & Lenart, D., "IT SUPPORT FOR PLANNING MAINTENANCE OF RAILWAY VEHICLES", available at:
http://www.fpp.edu/~mzanne/ICTS2010/Pevec,%20Lenart.pdf

Top 10 KPIs of 2010
3
Industries
Finance Profitability Any

sK517 smartKPI #
Name
# Berry ratio
Definition
Measures the ratio of an organization's gross profits to operating expenses.
Variations
# BR
# GP/OE
Related KPIs
% Gross profit margin
Tags
profit, expenses
Calculation

A = $ Gross profit
B = $ Operating expenses

A/B Ratio Increasing
Focus
Purpose
To assess the organization's profitability.

Financial Money Outcome

Lagging Quantitative Strategic
Data profile

Month Monthly High

Recommended Robust financial data reporting capability is required to enable tracking and reporting of this ratio on a
frequent basis.
Also available at: http://www.smartkpis.com/kpi-key-performance-indicator/berry-ratio-517.html

Top 10 KPIs of 2010

Targets

Suitable Given the universality of the measure, it suits benchmarking very well. Target may vary based on
industry profile.
A ratio of 1 or more indicates that the company is making profit above all variable expenses, whereas
a ratio below 1 indicates that the firm is losing money.
Threshold exemple
Red: <1 Yellow: 1 Green: >1
Overall notes
Named after Charles Berry, an American economis, the Berry ratio is used mostly by tax and transfer pricing analysts.
Although the Berry ratio is a simple profitability measure, it is probably one of the most misused ratios in the context of transfer pricing analysis.
Interpretation errors may appear if analysts do not understand this indicator's limitations.
The Berry ratio cannot be applied to distributors that also perform manufacturing functions as it cannot capture the additional return earned by the
manufacturing function. Empirical studies have shown that distributors with low operating expense intensity (less than 10%-15% relative to sales ratios)
show very high berry ratios when compared with distributors with higher operating expenses. Therefore, extra caution should be taken when comparing
two distributors with very different operating expenses.
Using the # Berry ratio together with other profit level indicators will provide more valid information.
http://www.bridging.uwaterloo.ca/mtax/documents/PrzysuskiM_BerryRatioPaper.pdf
http://www.kpmg.ch/docs/20100629_Asia_Pacific_Transfer_Pricing_Guide_EN.pdf
http://deloitte.12hna.com/newsletters/2009/ALS/a0910_6.pdf
References
1. de Preter, L. & Casley, A. (2008), "OECD Consultation: Comparability and Profit Methods Profit Margin Indicators for Sales Activities", available at:
http://www.oecd.org/dataoecd/54/27/41697276.pdf
2. Eden, L. (1998), "Taxing multinationals: transfer pricing and corporate income taxation in North America", University of Toronto Press Incorporated,
Toronto, CA
3. Internal Revenue Service (2005), "ANNUAL REPORT
CONCERNING ADVANCE PRICING AGREEMENTS", available at: http://www.irs.gov/pub/irs-drop/a-00-35.pdf
4. Lewis, P., G. (2000), "Mining for Nuggets in the IRS APA Report", available at:
http://www.capdale.com/files/Publication/99e5b574-464b-47ce-b09a-cd1b55075431/Presentation/PublicationAttachment/c5758f4e-b3fe-44fe-b62a-d0d0
6bdcad26/MiningForNuggets.pdf

Top 10 KPIs of 2010
4
Industries
N/A Engineering Professional Services
Recruitment / Employment Activities
Legal Practice
Business Consulting
Accounting Services
sK321 smartKPI %
Name
% Realization rate
Definition
Measures the percentage of revenue actually earned relative to the potential revenue represented by the list prices.
Variations
% Rate realization
% Billing realization rate
Related KPIs
% Consultants generating revenue
Tags
revenue
Calculation

A = $ Revenue actually earned
B = $ Potential revenue represented by the list prices

(A/B)*100 Rate Increasing
Focus
Purpose
To indicate the company's ability to bill at its list prices, as clients usually tend to negotiate for price reductions.

Financial Money Outcome

Lagging Quantitative Operational
Data profile

Month Monthly High

Recommended Accurate reporting for this KPI is dependent on a well maintained register of the pricing list and billing
rates applied.
Also available at: http://www.smartkpis.com/kpi-key-performance-indicator/realization-rate-321.html

Top 10 KPIs of 2010

Targets

Suitable A high realization rate indicates a strong competitive position in the market, usually based on the
premium quality of services. Despite the benchmarking suitability, data regarding realization rates
for companies are rarely available to the public.
Threshold exemple
Red: <70% Yellow: 70-90% Green: >90%
Overall notes
Lower levels of results achieved for this KPI are due not only to discounted prices, but oftentimes to bad-paying customers, that do not pay the entire
bill value. It can be applied at organizational level, by calculating an average billing realization rate, as well as at operational and individual level.
http://www.smartkpis.com/blog/2010/03/16/performance-measurement-in-the-business-consulting-industry-measures-and-more/
References
1. Greene, A., G. (2009), "The lawyer's guide to governing your firm", American Bar Association, Chicago, IL
2. Hildebrandt International (2004), "Anatomy of a law firm merger: how to make or break the deal", American Bar Association, Chicago, IL
3. Mabey, S. & MacKay, K. (2010), "Key Performance Indicators: Understanding How to Keep Your Eye On The Dashboard", Law Practice Magazine

Top 10 KPIs of 2010
5
Industries
Production & Quality Management Production Any

sK443 smartKPI #
Name
# Units per man-hour

Definition
Measures the number of completed units realized per hour of work. A man-hour is the amount of work done by one person in one hour.
Variations
# Units/MH
# Pieces per labor hour
Related KPIs
% Production first time yield (FTY)
Tags
construction, man-hour, productivity
Calculation

A = # Production units
B = # Man-hours

A/B Average Increasing
Focus
Purpose
To assess labor productivity in terms of output per man-hour.

Internal processes Volume Output

Data profile

Day Monthly Medium

Recommended Accurate reporting for this KPI is dependent on a well maintained system for tracking production
outputs and man-hours.
Also available at: http://www.smartkpis.com/kpi-key-performance-indicator/units-per-man-hour-443.html

Top 10 KPIs of 2010

Targets

Suitable Targets may vary based on the industry. In some industries, man-hour estimates are based on the
type of project and experience from similar projects.
Threshold exemple
Red: <15 Yellow: 15-20 Green: >20
Overall notes
Along with the volume of units, the units/MH reporting method is one of the two basic reporting methods used in the construction and manufacturing
industries. This KPI can be influenced by factors unrelated to the labor force, such as equipment downtime, which can decrease man-hour productivity.
http://www.jstor.org/pss/4225514
References
1. Cox et al. (2003), "Management's Perception of Key Performance Indicators for Construction", Journal of Construction Engineering and Management,
Vol. 129, No. 2, pp. 142-151
2. Lal, J. & Srivastava, S. (2009), "Cost Accounting", Tata McGraw-Hill, New Delhi, IN
3. Murthy, P., R. (2005), "Production And Operations Management", New Age International, New Delhi, IN

Top 10 KPIs of 2010
6
Industries
Human Resources Retention Any

sK1 smartKPI %
Name
% Employee turnover
Definition
Measures the rate at which employees leave the organization in a given time period (i.e. month, quarter, year).
Variations
% Employees that leave the organization in a given time period
% Employees that left the organization in the last 3 months
% Employee attrition
% Employee loyalty
% Employees fluctuation rate
Related KPIs
# Net hire ratio
Tags
employees, loyalty, retention, turnover
Calculation

A = # Employees that left the organization by the end of the reporting period
B = # Employees of the organization at the beginning of the reporting period

(A/B)*100 Rate Decreasing
Focus
Purpose
To indicate the level of employee satisfaction with the organization, as an unhappy employee is more likely to leave the organization.

Learning&Growth Satisfaction Outcome

Data profile

Quarter Quarterly Medium

Recommended Difficult to obtain accurate figures if the HR systems are not enabled to timely capture the data for
this KPI.
Also available at: http://www.smartkpis.com/kpi-key-performance-indicator/employee-turnover-1.html

Top 10 KPIs of 2010

Targets

Suitable Targets may vary based on the industry profile and the workforce trends on the market. A high
turnover rate has a negative impact on business, due to the loss of knowledge, the cost of replacing
employees and the duration of the replacement process. The positive impact of employee fluctuation
is the influx of new ideas, capabilities and energy of the new employees.
Threshold exemple
Red: >30% Yellow: 20-30% Green: <20%
Overall notes
This measure may be influenced by the HR department performance, the working environment and work policies, the supervisor and team, as well as
the promotion and professional development opportunities for the future. An exit interview is a frequently used procedure that is applied by HR
specialists in order to assess and avoid the causes that determine a high employee turnover rate.
http://www.cipd.co.uk/subjects/hrpract/turnover/empturnretent.htm
http://www.acas.org.uk/index.aspx?articleid=1183
http://ideas.repec.org/p/iae/iaewps/wp2002n19.html
References
1. International Public Management Association for Human Resources (2010), "HR Metrics Benchmarking Committee Report", available at:
http://www.ipma-hr.org/sites/default/files/finalbenchreport.pdf
2. Jackson, M., D. (1999), "Employee Retention", available at: http://www.usfa.dhs.gov/pdf/efop/efo29426.pdf
3. Pinkovitz, H.W., Moskal, J. & Green, G. (1997), "How Much Does Your Employee Turnover Cost?", available at:
http://www.uwex.edu/ces/cced/economies/turn.cfm

Top 10 KPIs of 2010
7
Industries
Human Resources Workforce Any

sK194 smartKPI #
Name
# Management-to-staff ratio
Definition
Measures the ratio between the number of individuals in managerial positions and the headcount of the organization.
Variations
# Management span of control
# Senior management / executives to employees
# Staffing rate - managerial / executive
# Supervisors and managers to headcount
Related KPIs
# Board size
Tags
workforce, management, staff
Calculation

A = # Employees in management positions (end of period)
B = # Employees (end of period)

A/B Ratio Within range
Focus
Purpose
To assess the organizational structure and optimize the hierarchical balance.

Learning&Growth Volume Input

Data profile

Spot Monthly High

Recommended Accurate reporting for this KPI is dependent on a well maintained register of managerial positions in
the organization.
Also available at: http://www.smartkpis.com/kpi-key-performance-indicator/management-to-staff-ratio-194.html

Top 10 KPIs of 2010

Targets

Unsuitable A high ratio could indicate that a particular department or division is top-heavy. For companies with
many layers of management, it may complicate communication and lengthen response time for
critical decisions. However, it may also reflect an organizational approach to employee retention and
development by providing staff with many managerial level opportunities. A consequence of such a
structure are higher salary costs. Professional services organizations generally fall within this
category.
A low ratio generally reflects a flat organizational structure; it could also indicate that a company is
under-managed. It is also an approach to minimizing salary costs. However it may have negative
effects on succession planning, as there are fewer opportunities to prepare the next generation of
executives by training them on the job in managerial positions.
Threshold exemple
Red: <0.1; >0.4 Yellow: 0.1-0.2; 0.3-0.4 Green: 0.2-0.3
Overall notes
Management-to-staff ratio reflects the career path development outlook, the organizational approach to personnel management, being therefore an
important indicator of HR cost containment.
If used at an organization level, this measure might not be that useful, as targets depend on each department. Therefore, this indicator should be
calculated for each department or functional area, not just the whole organisation.
Further variations of this measure are based on the personal characteristics of the workforce.
Overall, there are various factors that can influence this ratio: industry, organizational structure, combination of job functions, approach to internal talent
development and cost constraints.
http://www.bfi.gov.uk/reports/1999/bfi/york/appendices/c1.asp
http://ita.doc.gov/hrm/documents/supervisor_defined.pdf
References
1. Doran et al. (2004), "Impact of the Managerâ€™s Span of Control on Leadership and Performance", available at:
http://www.nursingleadership.org.uk/publications/doran2_final.pdf
2. State of Texas, "Management span of control", available at: http://sao.hr.state.tx.us/advisory/FTEMgmntStaffRatio.html
3. United States General Accounting Office (1999), "Social Security Administration: Compliance With Presidential Directive to Reduce
Management-to-Staff Ratio", available at: http://archive.gao.gov/paprpdf2/161619.pdf

Top 10 KPIs of 2010
8
Industries
Portfolio and Project Management Project Management Any

sK347 smartKPI #
Name
# Earned man-hours
Definition
Measures the total man-hours corresponding to the completed work in place.
Variations
# Man-hours with completed work in place
Related KPIs
% Time sheets incorrectly filled
% Time predictability at construction due to project manager change orders
Tags
man-hours, constructions
Calculation

A = # Planned man hours
B = % Progress of work completed

A*B Volume Increasing
Focus
Purpose
To assess job productivity and projects progress.

Internal processes Volume Output

Data profile

Spot Monthly Low

Not recommended Accurate reporting for this KPI is dependent on a well maintained system, capable to record progress
at any point.
Also available at: http://www.smartkpis.com/kpi-key-performance-indicator/earned-man-hours-347.html

Top 10 KPIs of 2010

Targets

Unsuitable A low level of earned man hours indicates that the project has experienced lower than expected
productivity, as actual man-hours were greater than the progress earned man-hours.
Threshold exemple
Red: <80 Yellow: 80-100 Green: >100
Overall notes
Involvement of organizations, especially the construction companies in measuring earned man hours reflects the maturity of project management.
Dividing the earned man-hours by the actual man-hours provides a productivity index that is frequently used by construction projects.
Reid, A., P. (1999), "Project management: getting it right", Woodhead Publishing Limited, Cambridge, UK.
References
1. BURIC (2003), "Measured Mile Labor Analysis. AACE International 47th Annual Meeting: June 22 â€“ 25", available at:
http://www.buric.com/Measured_Mile.pdf
2. Cox et al. (2003), "Management's Perceptions of Key Performance Indicators for Construction", Journal of Construction Engineering and
Management, Vol. 129, No. 2, pp. 142-151.
3. Rajendran, H., K. (2008), "Process quality and capacity planning", available at:
http://soar.wichita.edu/dspace/bitstream/handle/10057/2040/t08033.pdf?sequence=1

Top 10 KPIs of 2010
9
Industries
Supply Chain, Procurement, Distribution Inventory Management Retail
sK4808 smartKPI #
Name
# Inventory to sales ratio (ISR)

Definition
Measures the ratio between the retailer's inventory value and the sales volume.
Variations
# Inventory-to-sales ratio
# ISR
# Inventories to sales ratio
# Inventory-sales ratio
Related KPIs
# Days sales of inventory (DSI)
Tags
inventory, sales, retail
Calculation

A = $ Average inventory value
B = $ Average sales revenue

A/B Ratio Within range
Focus
Purpose
To determine whether or not the company is carrying too much inventory, by indicating the inventory on hand.

Internal processes Money Output

Data profile

Month Monthly Medium

Recommended Accurate reporting for this KPI is dependent on a well maintained inventory and sales register. The
reporting frequency should match the speed of the inventory turnover.
Also available at: http://www.smartkpis.com/kpi-key-performance-indicator/inventory-to-sales-ratio-4808.html

Top 10 KPIs of 2010

Targets

Suitable A high value of this ratio indicates a large amount of inventory on hand or stagnation of sales.
Caution should be taken when benchmarking this indicator as it varies based on industry, market and
product type.
Threshold exemple
Red: <1; >1,6 Yellow: 1-1,2; 1,4-1,6 Green: 1,2-1,4
Overall notes
Carrying too much inventory on the company's books can be an obstacle for operational and organizational growth, as this creates hesitation to produce
or hire more, until inventory drops down to a more confortable level.
http://www.ressex.com/pankajressexppt.pdf
http://seekingalpha.com/article/193439-speaking-of-durable-how-s-that-recovery
http://www.activemedia-guide.com/invstats.htm
References
1. Bassin, M.W., Marsh, M.T. & Walitzer, S. (2003), "A Macroeconomic Analysis Of Inventory/Sales Ratios", Journal of Business & Economic Research,
Vol.1, No. 10, pp. 37-46, available at: http://www.cluteinstitute-onlinejournals.com/PDFs/2003110.pdf
2. Financial Forecast Center (2011), "U.S. Inventory to Sales Ratio Forecast", available at: http://www.forecasts.org/inventory-to-sales-ratio.htm
3. U.S. Census Bureau (2006), "Total Business Inventories / Sales Ratios: 2001 to 2010", available at:
http://www.census.gov/briefrm/esbr/www/esbr024.html

Top 10 KPIs of 2010
10
Industries
Production & Quality Management Maintenance Any

sK1749 smartKPI #
Name
# Maintenance backlog
Definition
Measures the work necessary to prevent the deterioration of an asset or its function that has not been carried out, but has been identified to be done.
Variations
# Backlog of maintenance work
# Maintenance backlog man-hours
Related KPIs
% Maintenance time
Tags
maintenance
Calculation

A = # Man hours of incomplete maintenance work required to be completed

A Volume Decreasing
Focus
Purpose
To indicate the adherence to the maintenance plan.

Internal processes Risk Process

Data profile

Spot Monthly Low

Not recommended Accurate reporting for this KPI is dependent on having a sound maintenance plan and monitoring it
periodically.
Also available at: http://www.smartkpis.com/kpi-key-performance-indicator/maintenance-backlog-1749.html

Top 10 KPIs of 2010

Targets

Suitable Threshold examples may vary according to the maintenance plan and the overload that occurs due
to emergency / unexpected maintenance. In order to reflect a high adherence to the maintenance
plan, the value of this indicator should be close to zero.
Threshold exemple
Red: >10 Yellow: 5-10 Green: <5
Overall notes
Prioritizing maintenance activities is based on routine maintenance and the backlog for facilities and equipment used in production. However,
emergency or unexpected maintenance may occur generating a backlog within the maintenance plan.
United Nations Centre for Human Settlements (1993), "The Maintenance of infrastructure and its financing and cost recovery", UN-HABITAT, Nairobi,
KE.
References
1. Nyman, D. & Levitt, J. (2001), "Maintenance planning, scheduling, and coordination", Industrial Press Inc., New York, NY.
2. University of California Office of President, "Operation and maintenance of plant", available at: http://budget.ucop.edu/rbudget/200405/omp.pdf
3. University of North Carolina (2004), "Deferred Maintenance Magnitude, Cause and Options", available at:
http://www.unc.edu/depts/trustees/PP%20310%20Joint%20Committee%20Deferred%20Maintenance.pdf

Top 10 KPIs of 2010
Appendix A: Related Reports

This report is part of a collection of smartKPIs.com research reports, dedicated to the analysis of the most popular KPI
examples in 2010:
By functional area (department) By industry
Top 25 Accounting KPIs of 2010 Top 25 Academic Education KPIs of 2010

Top 25 Customer Service KPIs of 2010 Top 25 Call Centre KPIs of 2010
Top 25 Finance KPIs of 2010 Top 25 Food and Beverage Service of 2010
Top 25 HR KPIs of 2010 Top 25 Local Government KPIs of 2010
Top 25 Information Technology KPIs of 2010 Top 25 State Government KPIs of 2010
Top 25 Knowledge Management KPIs of 2010 Top 25 Healthcare KPIs of 2010
Top 25 Marketing KPIs of 2010 Top 25 Hotel / Accommodation KPIs of 2010
Top 25 Portfolio Management KPIs of 2010 Top 25 Manufacturing KPIs of 2010
Top 25 Project Management KPIs of 2010 Top 25 Professional Services KPIs of 2010
Top 25 Logistics and Distribution KPIs of 2010 Top 25 Property Management KPIs of 2010
Top 25 R&D KPIs of 2010 Top 25 Real Estate Transactions KPIs of 2010
Top 25 Sales KPIs of 2010 Top 25 Retail KPIs of 2010
More details about these reports and other smartKPIs.com Premium products and services are available at:
www.smartKPIs.com/Premium
Appendix B: About eab group

Profile Team
Established in 2004, eab group is an innovative research • A core team complemented by a network of consultants and
driven provider of integrated performance management associates with a blend of practical business experience,
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experience to deliver tangible and sustainable benefits.
Our expertise in strategy, organizational performance
• Highly trained: collectively, our team accumulated 6 Master
management, business intelligence and project management
degrees, 1 MBA and 1 PhD.
helps clients in sustainably delivering value for their
• Experienced: tens of Balanced Scorecard based performance
stakeholders.
management systems implemented, hundreds of scorecards
Our services include consulting, training, research and
and dashboards developed, thousands of KPIs selected and
technology integration.
documented.

Top 10 KPIs of 2010
Appendix C: eab group Services
Pre-packaged solutions Customized solutions

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Top 10 KPIs of 2010
Appendix D: eab group Online Portfolio
At the core of smartKPIs.com is an online catalogue of over 6,400 KPI examples from 14 business functional areas and 24 industries.
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Culori
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IntegratingPerformance.com
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is an online platform for integrating performance management knowledge, at strategic, operational and
individual levels. It reviews the evolution of Performance Management as well as the key tools, systems and software used at discipline
at each of these levels. It combines the analysis of theory and architecture with insights regarding good practice and key directions,
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various interpretations, compares it to other concepts and explores its impact on organizations as well as the opinions of critics.
Culori
R=0 R=127
G=0 G=147
B=255 B=255

Top 10 KPIs of 2010
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This report is the result of primary research conducted by eab group. It is available in PDF format on the smartKPIs.com
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An appropriate citation for this report is:

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Publication date: 01 March 2011

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Supply Chain, Procurement, Distribution 4 Top 3 KPIs

Production & Quality Management 2 % Slow moving stock

Portfolio & Project Management 1 # Berry ratio

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11-100 employees 19.91%

101-500 employees 20.21%

501-1000 employees 10.11%

1001-5000 employees 13.41%

5001-10000 employees 5.40%

10000+ employees 13.04%

Page 4 eabID number: sK0118001

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The membership of smartKPIs.com

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2010 smartKPIs.com Functional Areas Taxonomy

CSR / Sustainability / Environmental Care (150) Online Presence - eCommerce (159)

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2010 smartKPIs.com Industries Taxonomy

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