如何界定与衡量组织目标的实现程度

　　关键业绩指标，即KPI，或者关键成功指标（KSI），可以帮助我们界定和衡量组织目标的实现程度。

　　一旦一个组织明晰了它的使命，确定了它的利益相关者，界定了它的目标，它就需要通过一种方式来衡量这些目标实现的程度。关键业绩指标就是这些衡量标准。

　　什么是关键业绩指标（KPI）

　　关键业绩指标是经过充分沟通且达成共识，体现了组织关键成功因素的量化指标。这些指标因组织而异。企业可能把来自客户重复购买的销售收入的百分比作为关键业绩指标之一。而学校则可能把毕业率作为关键业绩指标之一。客户服务部则可能会与在公司KPI保持高度一致的情况下，把在第一分钟内接听的客户电话的百分比作为关键业绩指标之一。而一个公众服务机构则可能把一年内所服务的客户数量作为关键业绩指标之一。

　　不论选择什么样的关键业绩指标，它们一定要体现组织的目标，它们一定是达成目标的关键要素，一定是可量化的（即可衡量的）。关键业绩指标通常具有长期的业绩导向。它们的含义和衡量方式不会经常变化。当然，如果组织目标发生变化，或者当一个组织逐渐接近它的目标时，个别关键业绩指标的目标值也可能发生变化。

　　关键业绩指标是组织目标的体现

　　一个将“成为业内最具营利性的公司”作为自身目标之一的公司，会把利润和其他反映财务状况的指标作为自己的关键业绩指标，比如息税前利润和所有者权益；而社区义捐占利润的百分比则可能不是它的关键业绩指标。而作为学校，则可能不那么关注盈利，所以它的关键业绩指标会有所不同，它可能会选择毕业率和毕业生成功就业率作为自己的KPI，尽管和其他组织的KPI指标不同，这些指标仍然反映了学校的使命和目标。

　　关键业绩指标必须是能够量化的

　　如果一个关键业绩指标是可以量化的，那就必须有一种方式来准确地界定和衡量它。如果无法区别新老客户，那么提高老客户的重复购买次数就是一个毫无意义的KPI。同样，如果无法衡量一家公司的时尚程度或者与其他公司在时尚方面的差别的话，成为最时尚的公司也不会是一个有意义的KPI。

　　明确关键业绩指标的含义，并在较长的时间内保持不变也是非常重要的。例如提高销售量这个指标，你就必须指明是按照销售的件数进行计算还是按照销售的货币价值进行计算。而且还要考虑退货是从销售的当月销售量中扣除，还是在退货的当月销售量中扣除？销售额是按报价计算，还是按售价计算？

　　同时还需要设定每个关键业绩指标的目标值。一个公司可能选择员工流失率作为一个KPI。在确定该指标是指“主动离职者与因业绩不佳被辞退者之和与期初员工总数的百分比”，并明确该指标的数据来源是人力资源管理信息系统所收集的信息后，就需要设定该指标的目标值。比如“员工流失率每年降低5％”，就是一个能让每个人都理解，并可以采取具体行动来完成的指标。

　　关键业绩指标必须是确保组织成功的关键要素

　　许多指标都是可衡量的，但这并不意味着它们能确保组织获得成功。在选择KPI的时候，最重要的是确保所选的KPI是促成组织目标实现的必要因素；同时，KPI指标的数量要尽可能的少，以使每个人都能将注意力集中在共同KPI目标的完成上。当然，这并意味着一个公司只能选择三个或者四个KPI作为公司上下所有部门的指标。一个公司可以有三个或者四个KPI，公司内的每个业务单元可以有三个、四个，甚至五个KPI，这些指标同样需要体现公司的目标，并支持公司的KPI的实现。

　　例如，一个公司的关键业绩指标是“提高客户满意度”，那么这个指标在不同部门内所要关注的内容是不一样的。对于销售部来说可能需要通过考核客户与销售人员通话时得到回复前的等待时间来体现，而对于制造部则可能需要通过考核质量检验过程中发现的次品量来体现。销售部和制造部通过成功完成各自部门的关键业绩指标来确保公司达成总体的KPI。

　　好的KPI vs.差的KPI

　　差的KPI：

　　指标名称：销售增长

　　定义：每月销售的变化

　　衡量方法：各大区的销售业务总和

　　目标：每月都有所提高

　　这个指标缺什么呢？这个指标衡量的是销售额还是销售量？如果是销售额，它衡量的是报价还是售价？是否考虑退货？如果考虑的话，是对销售时的销售额进行调整，还是对退货时的销售额进行调整？我们怎么样确保每个办事处的销量只在一个大区内进行计算？也就是说既没有漏掉，又没有重复计算的？增长多少，是按百分比，还是按额度，是不是希望每个月都保持同样的增长速度？

　　好的KPI：

　　指标名称：员工流失率

　　指标定义：各类离职人员的总数，减去因业绩不佳被辞退的人员数量，然后除以年初员工总数。因不可抗力导致的人员流失不计算在内。

　　衡量方法：人力资源信息系统内有每个员工的记录。每个月通过人力资源信息系统查询数据库，获得各部门的人数和流失率报告，并将这些报告发布在内网上。

　　目标：员工流失率每年递减5％。

　　如何使用关键业绩指标？

　　一旦你确定了关键业绩指标的定义，并且确定它们能够体现组织的目标，又是可衡量的，那你该如何使用它们呢？关键业绩指标既是业绩管理工具，同时也是激励手段。KPI为组织内的每个人清晰描述了什么是重要的，以及为了实现目标他们都需要做什么。你可以使用它来管理绩效。你需要确保大家所做的每一件事都聚焦在达到或者超越关键业绩指标上。你也可以将它作为一个激励手段来使用。你可以把KPI张贴在各种场所：食堂或者会议室的墙壁上，或者公司内网上，甚至公司的官方网站上。你可以展示每个KPI的目标是什么，以及每个KPI目标的完成情况。这将激励大家努力达成KPI目标。（编译者系理实国际高级管理顾问）

　　附：原文

　　How an organization defines and measures progress toward its goals

　　From F. John Reh

　　Key Performance Indicators, also known as KPI or Key Success Indicators (KSI), help an organization define and measure progress toward organizational goals.

　　Once an organization has analyzed its mission, identified all its stakeholders, and defined its goals, it needs a way to measure progress toward those goals. Key Performance Indicators are those measurements.

　　What Are Key Performance Indicators (KPI)

　　Key Performance Indicators are quantifiable measurements, agreed to beforehand, that reflect the critical success factors of an organization. They will differ depending on the organization. A business may have as one of its Key Performance Indicators the percentage of its income that comes from return customers. A school may focus its Key Performance Indicators on graduation rates of its students. A Customer Service Department may have as one of its Key Performance Indicators, in line with overall company KPIs, percentage of customer calls answered in the first minute. A Key Performance Indicators for a social service organization might be number of clients assisted during the year.

　　Whatever Key Performance Indicators are selected, they must reflect the organization's goals, they must be key to its success, and they must be quantifiable (measurable). Key Performance Indicators usually are long-term considerations. The definition of what they are and how they are measured do not change often. The goals for a particular Key Performance Indicator may change as the organizations goals change, or as it get closer to achieving a goal.

　　Key Performance Indicators Reflect The Organizational Goals

　　An organization that has as one of its goals "to be the most profitable company in our industry" will have Key Performance Indicators that measure profit and related fiscal measures. "Pre-tax Profit" and "Shareholder Equity" will be among them. However, "Percent of Profit Contributed to Community Causes" probably will not be one of its Key Performance Indicators. On the other hand, a school is not concerned with making a profit, so its Key Performance Indicators will be different. KPIs like "Graduation Rate" and "Success In Finding Employment After Graduation", though different, accurately reflect the schools mission and goals.

　　Key Performance Indicators Must Be Quantifiable

　　If a Key Performance Indicator is going to be of any value, there must be a way to accurately define and measure it. "Generate More Repeat Customers" is useless as a KPI without some way to distinguish between new and repeat customers. "Be The Most Popular Company" won't work as a KPI because there is no way to measure the company's popularity or compare it to others.

　　It is also important to define the Key Performance Indicators and stay with the same definition from year to year. For a KPI of "Increase Sales", you need to address considerations like whether to measure by units sold or by dollar value of sales. Will returns be deducted from sales in the month of the sale or the month of the return? Will sales be recorded for the KPI at list price or at the actual sales price?

　　You also need to set targets for each Key Performance Indicator. A company goal to be the employer of choice might include a KPI of "Turnover Rate". After the Key Performance Indicator has been defined as "the number of voluntary resignations and terminations for performance, divided by the total number of employees at the beginning of the period" and a way to measure it has been set up by collecting the information in an HRIS, the target has to be established. "Reduce turnover by five percent per year" is a clear target that everyone will understand and be able to take specific action to accomplish.

　　Key Performance Indicators Must be Key To Organizational Success

　　Many things are measurable. That does not make them key to the organization's success. In selecting Key Performance Indicators, it is critical to limit them to those factors that are essential to the organization reaching its goals. It is also important to keep the number of Key Performance Indicators small just to keep everyone's attention focused on achieving the same KPIs.

　　That is not to say, for instance, that a company will have only three or four total KPIs in the company. Rather there will be three or four Key Performance Indicators for the company and all the units within it will have three, four, or five KPIs that support the overall company goals and can be "rolled up" into them.

　　If a company Key Performance Indicator is "Increased Customer Satisfaction", that KPI will be focused differently in different departments.

　　The Manufacturing Department may have a KPI of "Number of Units Rejected by Quality Inspection", while the Sales Department has a KPI of "Minutes A Customer Is On Hold Before A Sales Rep Answers". Success by the Sales and Manufacturing Departments in meeting their respective departmental Key Performance Indicators will help the company meet its overall KPI.

　　Good Key Performance Indicators vs. Bad

　　Bad:

　　l Title of KPI: Increase Sales

　　l Defined: Change in Sales volume from month to month

　　l Measured: Total of Sales By Region for all region

　　l Target: Increase each month

　　What's missing? Does this measure increases in sales volume by dollars or units? If by dollars, does it measure list price or sales price? Are returns considered and if so do the appear as an adjustment to the KPI for the month of the sale or are they counted in the month the return happens? How do we make sure each sales office's volume numbers are counted in one region, i.e. that none are skipped or double counted? How much, by percentage or dollars or units, do we want to increase sales volumes each month?(Note: Some of these questions may be answered by standard company procedures.)

　　Good:

　　l Title of KPI: Employee Turnover

　　l Defined: The total of the number of employees who resign for whatever reason, plus the number of employees terminated for performance reasons, and that total divided by the number of employees at the beginning of the year. Employees lost due to Reductions in Force (RIF) will not be included in this calculation.

　　l Measured: The HRIS contains records of each employee. The separation section lists reason and date of separation for each employee. Monthly, or when requested by the SVP, the HRIS group will query the database and provide Department Heads with Turnover Reports. HRIS will post graphs of each report on the Intranet.

　　l Target: Reduce Employee Turnover by 5% per year.

　　What Do I Do With Key Performance Indicators?

　　Once you have good Key Performance Indicators defined, ones that reflect your organization's goals, one that you can measure, what do you do with them? You use Key Performance Indicators as a performance management tool, but also as a carrot. KPIs give everyone in the organization a clear picture of what is important, of what they need to make happen. You use that to manage performance. You make sure that everything the people in your organization do is focused on meeting or exceeding those Key Performance Indicators. You also use the KPIs as a carrot. Post the KPIs everywhere: in the lunch room, on the walls of every conference room, on the company intranet, even on the company web site for some of them. Show what the target for each KPI is and show the progress toward that target for each of them. People will be motivated to reach those KPI targets.