A Key Performance Indicator (KPI) is a calculated ratio. With its relevant information strategic goals at all levels can be measured and progressively controlled to the targeted financial success of a company.

KPI's can be divided into financial and non-financial KPI's.

Financial KPI's are for example:

• Cash-KPI's: Free Cashflow, Operating Cashflow, Cashflow Margin and others,
• Return Figures: Return on Investment (ROI), Return on Capital Employed (ROCE), Return on Equity (ROE) and others,
• Profit KPI's: Gross Profit, EBIT, EBITDA and others.

Non-financial KPI's may refer to personnel figures, production figures and others.

KPI data is created by using drill up and down techniques f.e.

• in a data warehouse
• a dashboard
• or in a balanced scorecard (BSC).