This book focuses on performance measurement via the definition of indicator models and KPIs. The content is organised into three distinct parts, with the chapters gradually incorporating essential concepts for a progressive understanding of the subject matter.

The first part serves as an introduction to the measurement process. It provides an initial presentation of the most relevant terms and concepts in the realm of measurement, laying a solid foundation for later chapters. The aim is to maintain an appropriate level of rigour while avoiding excessive detail. Where possible, definitions that have garnered widespread consensus are used, many of which are upheld by international standards.

In the second part, the differentiation between result and performance is discussed, a classification of measures based on temporality is presented and a proposal for the concepts of key indicators and KPIs is grounded in these ideas.

The third and final part suggests methods for implementing the previously discussed concepts and approaches through the design and development of indicator models with the specific objective of effectively measuring performance.

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