{"id":388,"date":"2026-10-27T18:42:55","date_gmt":"2026-10-27T15:42:55","guid":{"rendered":"https:\/\/mtms.com.eg\/?p=388"},"modified":"2026-10-30T15:19:35","modified_gmt":"2026-10-30T13:19:35","slug":"what-are-kpis","status":"publish","type":"post","link":"https:\/\/mtms.com.eg\/index.php\/2026\/10\/27\/what-are-kpis\/","title":{"rendered":"\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 (KPIs): \u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0648\u0627\u0644\u062a\u0635\u0645\u064a\u0645 \u0648\u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0634\u0627\u0626\u0639\u0629"},"content":{"rendered":"\n<script>(function(){function s(){var home=null,tr=[];document.querySelectorAll('a.menu-link').forEach(function(a){var h=a.getAttribute('href')||'';if(\/\\\/trainers\\\/?$\/.test(h))tr.push(a);else if(!home&&\/^https?:\\\/\\\/[^\\\/]+(\\\/index\\.php)?\\\/?$\/.test(h))home=a});if(!home)return;var ar=\/[\u0600-\u06ff]\/.test(home.textContent);tr.forEach(function(a){var t=ar?'\u0627\u0644\u0645\u062f\u0631\u0628\u0648\u0646':'Trainers';if(a.textContent!==t)a.textContent=t})}s();document.addEventListener('DOMContentLoaded',s);new MutationObserver(s).observe(document.body,{childList:true,subtree:true,characterData:true})})();<\/script>\n\n<style>.single-post .entry-header,.single-post .entry-content,.single-post .entry-title,.single-post .post-navigation{direction:rtl;text-align:right}.single-post .entry-content{font-size:18px;line-height:2;color:#1f2937}.single-post .entry-content h2{color:#0B2F9F;border-right:4px solid #7B2FF7;padding-right:12px;margin-top:2em}.single-post .entry-content h3{color:#0B2F9F;margin-top:1.5em}.single-post .entry-content ul,.single-post .entry-content ol{padding-right:1.5em;padding-left:0}.single-post .entry-content img{display:block}.single-post .mtms-meta{font-size:14px;color:#6b7280;border-bottom:1px solid #e5e7eb;padding-bottom:12px;margin-bottom:20px}.single-post .mtms-box{background:#f3f0ff;border:1px solid #d9ccff;border-right:5px solid #7B2FF7;border-radius:8px;padding:16px 20px;margin:24px 0}.single-post .mtms-box h2{margin-top:0;border:0;padding:0;font-size:1.15em}.single-post .mtms-toc{background:#eef4ff;border-radius:8px;padding:16px 20px;margin:24px 0}.single-post .mtms-toc h2{margin-top:0;border:0;padding:0;font-size:1.15em}.single-post .mtms-toc ol{margin:0}.single-post .entry-content table{width:100%;border-collapse:collapse;margin:20px 0;font-size:16px;line-height:1.8}.single-post .entry-content th{background:#0B2F9F;color:#fff;padding:10px;text-align:right}.single-post .entry-content td{border:1px solid #e5e7eb;padding:10px;vertical-align:top}.single-post .mtms-refs p{direction:ltr;text-align:left;padding-left:2em;text-indent:-2em;font-size:15px;line-height:1.7;margin:0 0 .8em}.single-post .mtms-author{background:#0B2F9F;color:#fff;border-radius:10px;padding:18px 22px;margin-top:32px;line-height:1.9}.single-post .mtms-author a{color:#19E6C9}<\/style>\n<p class='mtms-meta'>\u0625\u0639\u062f\u0627\u062f: MTMS Global \u00b7 \u0622\u062e\u0631 \u062a\u062d\u062f\u064a\u062b: 27\/10\/2026 \u00b7 \u0632\u0645\u0646 \u0627\u0644\u0642\u0631\u0627\u0621\u0629: 8 \u062f\u0642\u0627\u0626\u0642 \u00b7 \u0627\u0644\u062a\u0635\u0646\u064a\u0641: \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621<\/p>\n<div class='mtms-box'><h2>\u0645\u0644\u062e\u0635<\/h2><p>\u062a\u0639\u0631\u0651\u0641 \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0627\u0644\u0629 \u0645\u0624\u0634\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a (Key Performance Indicator) \u0628\u0623\u0646\u0647 \u0645\u0642\u064a\u0627\u0633 \u0643\u0645\u064a \u0645\u0631\u062a\u0628\u0637 \u0628\u0647\u062f\u0641 \u0645\u062d\u062f\u062f\u060c \u0648\u062a\u0645\u064a\u0651\u0632\u0647 \u0639\u0646 \u0639\u0627\u0645\u0644 \u0627\u0644\u0646\u062c\u0627\u062d \u0627\u0644\u062d\u0627\u0633\u0645 (CSF) \u0648\u0645\u0624\u0634\u0631 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 (KRI)\u060c \u0648\u062a\u0639\u0631\u0636 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a (\u0633\u0627\u0628\u0642\u0629 \u0648\u0644\u0627\u062d\u0642\u0629)\u060c \u062b\u0645 \u0633\u0628\u0639 \u062e\u0637\u0648\u0627\u062a \u0644\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0645\u0639 \u0628\u0637\u0627\u0642\u0629 \u062a\u0639\u0631\u064a\u0641 \u0644\u0643\u0644 \u0645\u0624\u0634\u0631\u060c \u0648\u0645\u062b\u0627\u0644\u064b\u0627 \u0627\u0641\u062a\u0631\u0627\u0636\u064a\u064b\u0627 \u0645\u0646 \u0642\u0637\u0627\u0639 \u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0648\u0623\u0628\u0631\u0632 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062a\u064a \u062a\u0641\u0642\u062f \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0642\u064a\u0645\u062a\u0647\u0627.<\/p><p><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629:<\/strong> \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629\u060c KPIs\u060c \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621\u060c \u0628\u0637\u0627\u0642\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646\u060c \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0646\u062c\u0627\u062d \u0627\u0644\u062d\u0627\u0633\u0645\u0629.<\/p><\/div>\n<nav class='mtms-toc' aria-label='\u0645\u062d\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0645\u0642\u0627\u0644\u0629'><h2>\u0645\u062d\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0645\u0642\u0627\u0644\u0629<\/h2><ol><li><a href='#intro'>\u0645\u0642\u062f\u0645\u0629<\/a><\/li><li><a href='#concept'>\u0645\u0641\u0647\u0648\u0645 \u0645\u0624\u0634\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a<\/a><\/li><li><a href='#compare'>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 KPI \u0648CSF \u0648KRI<\/a><\/li><li><a href='#types'>\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a<\/a><\/li><li><a href='#steps'>\u062e\u0637\u0648\u0627\u062a \u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a<\/a><\/li><li><a href='#card'>\u0628\u0637\u0627\u0642\u0629 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u0624\u0634\u0631<\/a><\/li><li><a href='#example'>\u0645\u062b\u0627\u0644 \u062a\u0637\u0628\u064a\u0642\u064a \u062a\u0648\u0636\u064a\u062d\u064a<\/a><\/li><li><a href='#mistakes'>\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629<\/a><\/li><li><a href='#conclusion'>\u0627\u0644\u062e\u0644\u0627\u0635\u0629 \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a<\/a><\/li><li><a href='#faq'>\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/a><\/li><li><a href='#refs'>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/a><\/li><\/ol><\/nav>\n\n\n\n<style>.single-post .entry-content h2,.single-post .entry-content h3,.mtms-en h2,.mtms-en h3{color:#1B2A4A!important}.single-post .entry-content h2{border-right-color:#C9A227!important}.mtms-en h2{border-left-color:#C9A227!important}.single-post .mtms-box{background:#faf6e6!important;border-color:#ecdca0!important;border-right-color:#C9A227!important}.mtms-en .mtms-box{border-right-color:#ecdca0!important;border-left-color:#C9A227!important}.single-post .mtms-toc,.mtms-en .mtms-toc{background:#eef1f7!important}.single-post .entry-content th,.mtms-en th{background:#1B2A4A!important}.single-post .mtms-author,.mtms-en .mtms-author{background:#1B2A4A!important}.single-post .mtms-author a,.mtms-en .mtms-author a{color:#E6C75A!important}<\/style>\n\n<h2 class=\"wp-block-heading\" id=\"intro\">\u0645\u0642\u062f\u0645\u0629<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0636\u0639 \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u062e\u0637\u0637\u064b\u0627 \u062c\u064a\u062f\u0629 \u062b\u0645 \u062a\u0639\u062c\u0632 \u0639\u0646 \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0646 \u0633\u0624\u0627\u0644 \u0628\u0633\u064a\u0637: \u0647\u0644 \u0646\u062d\u0646 \u0623\u0642\u0631\u0628 \u0625\u0644\u0649 \u0627\u0644\u0647\u062f\u0641 \u0645\u0645\u0627 \u0643\u0646\u0627 \u0642\u0628\u0644 \u0634\u0647\u0631\u061f \u0648\u0627\u0644\u0633\u0628\u0628 \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628 \u063a\u064a\u0627\u0628 \u0645\u0642\u0627\u064a\u064a\u0633 \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u062a\u062d\u0648\u0651\u0644 \u0627\u0644\u0647\u062f\u0641 \u0625\u0644\u0649 \u0631\u0642\u0645 \u064a\u064f\u062a\u0627\u0628\u064e\u0639. \u0648\u062a\u0639\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0627\u0644\u0629 \u0645\u0641\u0647\u0648\u0645 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629\u060c \u0648\u0643\u064a\u0641 \u062a\u064f\u0635\u0645\u064e\u0651\u0645 \u0628\u0635\u0648\u0631\u0629 \u062a\u062e\u062f\u0645 \u0627\u0644\u0642\u0631\u0627\u0631\u060c \u0648\u0623\u064a\u0646 \u062a\u0642\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0641\u064a \u0623\u062e\u0637\u0627\u0621 \u062a\u062c\u0639\u0644 \u0644\u0648\u062d\u0629 \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0639\u0628\u0626\u064b\u0627 \u0644\u0627 \u0623\u062f\u0627\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"concept\">\u0645\u0641\u0647\u0648\u0645 \u0645\u0624\u0634\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0639\u0631\u0651\u0641 Neely \u0648\u0632\u0645\u0644\u0627\u0624\u0647 (1995) \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0628\u0623\u0646\u0647 \u0639\u0645\u0644\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0641\u0639\u0644 \u0648\u0641\u0627\u0639\u0644\u064a\u062a\u0647 \u0643\u0645\u064a\u064b\u0627. \u0648\u0645\u0624\u0634\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a (KPI) \u0647\u0648 \u0645\u0642\u064a\u0627\u0633 \u0643\u0645\u064a \u064a\u0631\u062a\u0628\u0637 \u0628\u0647\u062f\u0641 \u0645\u062d\u062f\u062f\u060c \u0648\u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062a\u0642\u062f\u0645 \u0646\u062d\u0648\u0647 \u0648\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631 \u0639\u0646\u062f \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641. \u0648\u064a\u0641\u0631\u0651\u0642 Parmenter (2015) \u0628\u064a\u0646 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 (Performance Indicators) \u0627\u0644\u062a\u064a \u062a\u064f\u062a\u0627\u0628\u064e\u0639 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u064a\u0648\u0645\u064a\u060c \u0648\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u062a\u0628\u0637 \u0628\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0646\u062c\u0627\u062d \u0627\u0644\u062d\u0627\u0633\u0645\u0629 \u0648\u062a\u064f\u0631\u0627\u062c\u064e\u0639 \u0628\u062a\u0643\u0631\u0627\u0631 \u0645\u0631\u062a\u0641\u0639 \u0648\u0628\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u064a\u0627.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u062c\u0627\u0621 \u0627\u0644\u062a\u0648\u0633\u0639 \u0641\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0645\u0646 \u0641\u0643\u0631\u0629 \u0628\u0637\u0627\u0642\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646 (Balanced Scorecard)\u060c \u0627\u0644\u062a\u064a \u0627\u0642\u062a\u0631\u062d \u0641\u064a\u0647\u0627 Kaplan \u0648Norton (1992) \u0623\u0644\u0627 \u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062d\u062f\u0647\u0627\u060c \u0628\u0644 \u062a\u0636\u064a\u0641 \u0645\u0646\u0638\u0648\u0631\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u0645 \u0648\u0627\u0644\u0646\u0645\u0648. \u0648\u0642\u062f \u0634\u0631\u062d\u0646\u0627 \u0631\u0628\u0637 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0628\u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0641\u064a \u0645\u0642\u0627\u0644\u0629 <a href=\"https:\/\/mtms.com.eg\/index.php\/2026\/10\/27\/strategic-planning-steps\/\">\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a: \u062e\u0637\u0648\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0629<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"compare\">\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 KPI \u0648CSF \u0648KRI<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u062e\u0644\u0637 \u0643\u062b\u064a\u0631\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0629\u060c \u0641\u062a\u0645\u062a\u0644\u0626 \u0627\u0644\u0644\u0648\u062d\u0627\u062a \u0628\u0623\u0631\u0642\u0627\u0645 \u0644\u0627 \u062a\u062c\u064a\u0628 \u0639\u0646 \u0633\u0624\u0627\u0644 \u0627\u0644\u0647\u062f\u0641. \u0648\u064a\u0644\u062e\u0635 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646\u0647\u0627:<\/p>\n\n\n\n<table><thead><tr><th>\u0627\u0644\u0645\u0641\u0647\u0648\u0645<\/th><th>\u0645\u0627 \u064a\u062c\u064a\u0628 \u0639\u0646\u0647<\/th><th>\u0645\u062b\u0627\u0644 \u0645\u0646 \u0645\u0624\u0633\u0633\u0629 \u062a\u0648\u0632\u064a\u0639<\/th><\/tr><\/thead><tbody><tr><td>\u0639\u0627\u0645\u0644 \u0627\u0644\u0646\u062c\u0627\u062d \u0627\u0644\u062d\u0627\u0633\u0645 (Critical Success Factor)<\/td><td>\u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u062d\u0642\u0642 \u062c\u064a\u062f\u064b\u0627 \u062d\u062a\u0649 \u064a\u0646\u062c\u062d \u0627\u0644\u0647\u062f\u0641\u061f (Rockart, 1979)<\/td><td>\u062a\u0648\u0627\u0641\u0631 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0641\u064a \u0646\u0642\u0627\u0637 \u0627\u0644\u0628\u064a\u0639<\/td><\/tr><tr><td>\u0645\u0624\u0634\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a (KPI)<\/td><td>\u0625\u0644\u0649 \u0623\u064a \u0645\u062f\u0649 \u062a\u062d\u0642\u0642 \u0639\u0627\u0645\u0644 \u0627\u0644\u0646\u062c\u0627\u062d \u0623\u0648 \u0627\u0644\u0647\u062f\u0641\u061f<\/td><td>\u0646\u0633\u0628\u0629 \u062a\u0648\u0627\u0641\u0631 \u0627\u0644\u0623\u0635\u0646\u0627\u0641 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0646\u0642\u0627\u0637 \u0627\u0644\u0628\u064a\u0639<\/td><\/tr><tr><td>\u0645\u0624\u0634\u0631 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a (Key Risk Indicator)<\/td><td>\u0647\u0644 \u062a\u0642\u062a\u0631\u0628 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0645\u0646 \u062d\u062f\u062b \u063a\u064a\u0631 \u0645\u0631\u063a\u0648\u0628 \u0642\u0628\u0644 \u0648\u0642\u0648\u0639\u0647\u061f<\/td><td>\u0646\u0633\u0628\u0629 \u062a\u0623\u062e\u0631 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0639\u0646 \u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u062a\u0648\u0631\u064a\u062f<\/td><\/tr><\/tbody><\/table>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u062a\u0646\u0628\u064a\u0647 \u0644\u063a\u0648\u064a \u0645\u0647\u0645: \u064a\u0633\u062a\u062e\u062f\u0645 Parmenter (2015) \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0631 (KRI) \u0628\u0645\u0639\u0646\u0649 \u0645\u0624\u0634\u0631 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a (Key Result Indicator)\u060c \u0623\u064a \u0645\u0642\u064a\u0627\u0633 \u064a\u0644\u062e\u0635 \u0646\u062a\u064a\u062c\u0629 \u0639\u062f\u0629 \u0623\u0646\u0634\u0637\u0629 \u0643\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0628\u062d\u060c \u0628\u064a\u0646\u0645\u0627 \u064a\u0633\u062a\u062e\u062f\u0645\u0647 \u0645\u0645\u0627\u0631\u0633\u0648 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0628\u0645\u0639\u0646\u0649 \u0645\u0624\u0634\u0631 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a. \u0648\u0644\u0630\u0644\u0643 \u064a\u064f\u0633\u062a\u062d\u0633\u0646 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0631 \u0639\u0646\u062f \u0623\u0648\u0644 \u0648\u0631\u0648\u062f \u0644\u0647 \u0641\u064a \u0623\u064a \u0648\u062b\u064a\u0642\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"types\">\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0645\u064a\u0651\u0632 Kaplan \u0648Norton (1996) \u0628\u064a\u0646 \u0645\u0624\u0634\u0631\u0627\u062a \u0644\u0627\u062d\u0642\u0629 (Lagging) \u062a\u0642\u064a\u0633 \u0646\u062a\u064a\u062c\u0629 \u062a\u062d\u0642\u0642\u062a \u0628\u0627\u0644\u0641\u0639\u0644\u060c \u0643\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0627\u0644\u0634\u0647\u0631\u064a\u060c \u0648\u0645\u0624\u0634\u0631\u0627\u062a \u0633\u0627\u0628\u0642\u0629 (Leading) \u062a\u0642\u064a\u0633 \u0645\u0627 \u064a\u0633\u0628\u0642 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0648\u064a\u064a\u0633\u0651\u0631 \u0627\u0644\u062a\u062f\u062e\u0644\u060c \u0643\u0639\u062f\u062f \u0627\u0644\u0632\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0628\u064a\u0639\u064a\u0629 \u0644\u0639\u0645\u0644\u0627\u0621 \u062c\u062f\u062f. \u0648\u062a\u0641\u064a\u062f \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0644\u0627\u062d\u0642\u0629 \u0641\u064a \u0627\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621\u060c \u0623\u0645\u0627 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0641\u062a\u0641\u064a\u062f \u0641\u064a \u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0645\u0633\u0627\u0631 \u0642\u0628\u0644 \u0623\u0646 \u062a\u0638\u0647\u0631 \u0627\u0644\u0646\u062a\u064a\u062c\u0629. \u0648\u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0644\u0648\u062d\u0629 \u0627\u0644\u062c\u064a\u062f\u0629 \u0625\u0644\u0649 \u0627\u0644\u0646\u0648\u0639\u064a\u0646 \u0645\u0639\u064b\u0627\u060c \u0644\u0623\u0646 \u0627\u0644\u0627\u0643\u062a\u0641\u0627\u0621 \u0628\u0627\u0644\u0644\u0627\u062d\u0642\u0629 \u064a\u0639\u0646\u064a \u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u0628\u0639\u062f \u0648\u0642\u0648\u0639\u0647\u0627.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"steps\">\u062e\u0637\u0648\u0627\u062a \u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u0627\u0628\u062f\u0623 \u0645\u0646 \u0627\u0644\u0647\u062f\u0641<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0643\u062a\u0628 \u0627\u0644\u0647\u062f\u0641 \u0628\u0635\u064a\u063a\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0642\u064a\u0627\u0633 \u0642\u0628\u0644 \u0627\u062e\u062a\u064a\u0627\u0631 \u0623\u064a \u0645\u0624\u0634\u0631. \u0648\u062a\u062f\u0639\u0645 \u062f\u0631\u0627\u0633\u0627\u062a \u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0648\u0627\u0644\u0635\u0639\u0628\u0629 \u0642\u064a\u0627\u0633\u064b\u0627 \u0628\u0627\u0644\u0639\u0627\u0645\u0629 (Locke &amp; Latham, 2002)\u060c \u0648\u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0645\u0639\u064a\u0627\u0631 (SMART) \u0644\u0641\u062d\u0635 \u0635\u064a\u0627\u063a\u0629 \u0627\u0644\u0647\u062f\u0641 (Doran, 1981).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u062d\u062f\u0651\u062f \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0646\u062c\u0627\u062d \u0627\u0644\u062d\u0627\u0633\u0645\u0629<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0633\u0623\u0644: \u0645\u0627 \u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u0642\u0644\u064a\u0644\u0629 \u0627\u0644\u062a\u064a \u0625\u0630\u0627 \u0623\u064f\u062f\u0651\u064a\u062a \u062c\u064a\u062f\u064b\u0627 \u062a\u062d\u0642\u0642 \u0627\u0644\u0647\u062f\u0641\u061f \u0647\u0630\u0647 \u0647\u064a \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0646\u062c\u0627\u062d \u0627\u0644\u062d\u0627\u0633\u0645\u0629 (Rockart, 1979)\u060c \u0648\u0645\u0646\u0647\u0627 \u062a\u064f\u0634\u062a\u0642 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a\u060c \u0644\u0627 \u0645\u0646 \u0642\u0627\u0626\u0645\u0629 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u062a\u0627\u062d\u0629 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u0627\u062e\u062a\u0631 \u0645\u0624\u0634\u0631\u064b\u0627 \u0644\u0643\u0644 \u0639\u0627\u0645\u0644<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0641\u0636\u064e\u0651\u0644 \u0645\u0624\u0634\u0631 \u0633\u0627\u0628\u0642 \u0648\u0645\u0624\u0634\u0631 \u0644\u0627\u062d\u0642 \u0644\u0643\u0644 \u0647\u062f\u0641. \u0648\u064a\u064f\u0631\u0627\u0639\u0649 \u0623\u0646 \u064a\u062a\u062d\u0643\u0645 \u0627\u0644\u0641\u0631\u064a\u0642 \u0627\u0644\u0645\u0639\u0646\u064a \u0641\u064a \u0645\u0627 \u064a\u0642\u064a\u0633\u0647 \u0627\u0644\u0645\u0624\u0634\u0631\u060c \u0648\u0625\u0644\u0627 \u062d\u064f\u0645\u0651\u0644 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0645\u0627 \u0644\u0627 \u064a\u0645\u0644\u0643 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0641\u064a\u0647.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u0639\u0631\u0651\u0641 \u0627\u0644\u0645\u0624\u0634\u0631 \u0628\u062f\u0642\u0629<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0643\u062a\u0628 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0648\u0645\u0635\u062f\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u062a\u0643\u0631\u0627\u0631 \u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u060c \u0641\u064a \u0628\u0637\u0627\u0642\u0629 \u062a\u0639\u0631\u064a\u0641 \u0645\u0648\u062d\u062f\u0629 (\u0627\u0646\u0638\u0631 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062a\u0627\u0644\u064a). \u0641\u0627\u0644\u0645\u0624\u0634\u0631 \u0627\u0644\u0630\u064a \u064a\u064f\u062d\u0633\u0628 \u0628\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u062a\u064a\u0646 \u0641\u064a \u0625\u062f\u0627\u0631\u062a\u064a\u0646 \u064a\u0648\u0644\u0651\u062f \u0646\u0642\u0627\u0634\u064b\u0627 \u062d\u0648\u0644 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0644\u0627 \u062d\u0648\u0644 \u0627\u0644\u0623\u062f\u0627\u0621.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u062d\u062f\u0651\u062f \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641 \u0648\u0627\u0644\u0639\u062a\u0628\u0627\u062a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0644\u0627 \u0645\u0633\u062a\u0647\u062f\u0641 \u064a\u0628\u0642\u0649 \u0627\u0644\u0631\u0642\u0645 \u0648\u0635\u0641\u064b\u0627 \u0644\u0627 \u062d\u0643\u0645\u064b\u0627. \u0648\u064a\u064f\u0636\u0627\u0641 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641 \u0639\u062a\u0628\u0629 \u062a\u0646\u0628\u064a\u0647 \u062a\u0633\u062a\u062f\u0639\u064a \u062a\u062f\u062e\u0644\u064b\u0627 \u0645\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0643\u0623\u0646 \u064a\u0646\u062e\u0641\u0636 \u0627\u0644\u0645\u0624\u0634\u0631 \u0639\u0646 \u062d\u062f \u064a\u064f\u062a\u0641\u0642 \u0639\u0644\u064a\u0647 \u0645\u0633\u0628\u0642\u064b\u0627.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. \u0627\u0631\u0628\u0637 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0641\u064a \u0634\u062c\u0631\u0629<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u064f\u0631\u0628\u0637 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0628\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0641\u064a \u0634\u062c\u0631\u0629 \u0645\u0624\u0634\u0631\u0627\u062a (KPI Tree)\u060c \u0644\u064a\u0631\u0649 \u0643\u0644 \u0641\u0631\u064a\u0642 \u0623\u062b\u0631 \u0639\u0645\u0644\u0647 \u0641\u064a \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u064a\u0645\u0643\u0646 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0641\u064a \u0645\u0646\u0638\u0648\u0631\u0627\u062a \u0628\u0637\u0627\u0642\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 (Kaplan &amp; Norton, 1996).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7. \u0627\u0639\u0631\u0636\u0647\u0627 \u0648\u0631\u0627\u062c\u0639\u0647\u0627<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0643\u0641\u064a \u0644\u0648\u062d\u0629 \u0628\u0633\u064a\u0637\u0629 \u0641\u064a \u062c\u062f\u0648\u0644 \u0628\u064a\u0627\u0646\u0627\u062a \u0644\u0644\u0628\u062f\u0621\u060c \u0648\u0627\u0644\u0645\u0647\u0645 \u0648\u0636\u0648\u062d \u0627\u0644\u0631\u0633\u0627\u0644\u0629 \u0644\u0627 \u0641\u062e\u0627\u0645\u0629 \u0627\u0644\u0634\u0643\u0644. \u0648\u062a\u064f\u0631\u0627\u062c\u064e\u0639 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0633\u0646\u0648\u064a\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644: \u064a\u064f\u062d\u0630\u0641 \u0645\u0627 \u0641\u0642\u062f \u0635\u0644\u062a\u0647 \u0628\u0627\u0644\u0647\u062f\u0641\u060c \u0648\u064a\u064f\u0636\u0627\u0641 \u0645\u0627 \u0627\u0633\u062a\u062c\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"card\">\u0628\u0637\u0627\u0642\u0629 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u0624\u0634\u0631<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0648\u0635\u0649 \u0628\u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u0643\u0644 \u0645\u0624\u0634\u0631 \u0628\u0637\u0627\u0642\u0629 \u062a\u0639\u0631\u064a\u0641 \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0622\u062a\u064a\u0629:<\/p>\n\n\n\n<table><thead><tr><th>\u0627\u0644\u0639\u0646\u0635\u0631<\/th><th>\u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0645\u0637\u0644\u0648\u0628<\/th><\/tr><\/thead><tbody><tr><td>\u0627\u0633\u0645 \u0627\u0644\u0645\u0624\u0634\u0631<\/td><td>\u0627\u0633\u0645 \u0648\u0627\u0636\u062d \u0644\u0627 \u064a\u062d\u062a\u0645\u0644 \u062a\u0623\u0648\u064a\u0644\u064a\u0646<\/td><\/tr><tr><td>\u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637<\/td><td>\u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0630\u064a \u064a\u062e\u062f\u0645\u0647 \u0627\u0644\u0645\u0624\u0634\u0631<\/td><\/tr><tr><td>\u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629<\/td><td>\u0627\u0644\u0628\u0633\u0637 \u0648\u0627\u0644\u0645\u0642\u0627\u0645 \u0648\u0648\u062d\u062f\u0629 \u0627\u0644\u0642\u064a\u0627\u0633<\/td><\/tr><tr><td>\u0645\u0635\u062f\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a<\/td><td>\u0627\u0644\u0646\u0638\u0627\u0645 \u0623\u0648 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0630\u064a \u064a\u062e\u0631\u062c \u0645\u0646\u0647 \u0627\u0644\u0631\u0642\u0645<\/td><\/tr><tr><td>\u062a\u0643\u0631\u0627\u0631 \u0627\u0644\u0642\u064a\u0627\u0633<\/td><td>\u0623\u0633\u0628\u0648\u0639\u064a \u0623\u0648 \u0634\u0647\u0631\u064a \u0623\u0648 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a<\/td><\/tr><tr><td>\u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641 \u0648\u0627\u0644\u0639\u062a\u0628\u0629<\/td><td>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0648\u0627\u0644\u062d\u062f \u0627\u0644\u0630\u064a \u064a\u0633\u062a\u062f\u0639\u064a \u0627\u0644\u062a\u062f\u062e\u0644<\/td><\/tr><tr><td>\u0627\u0644\u0645\u0633\u0624\u0648\u0644<\/td><td>\u0634\u062e\u0635 \u0648\u0627\u062d\u062f \u0645\u0633\u0624\u0648\u0644 \u0639\u0646 \u0627\u0644\u0631\u0642\u0645 \u0648\u0639\u0646 \u062e\u0637\u0629 \u0627\u0644\u062a\u062d\u0633\u064a\u0646<\/td><\/tr><\/tbody><\/table>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"example\">\u0645\u062b\u0627\u0644 \u062a\u0637\u0628\u064a\u0642\u064a \u062a\u0648\u0636\u064a\u062d\u064a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0641\u062a\u0631\u0627\u0636\u064a \u0644\u062a\u0648\u0636\u064a\u062d \u0627\u0644\u0635\u064a\u0627\u063a\u0629\u060c \u0648\u0623\u0631\u0642\u0627\u0645\u0647 \u0644\u064a\u0633\u062a \u0628\u064a\u0627\u0646\u0627\u062a \u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0623\u064a \u0645\u0624\u0633\u0633\u0629. \u064a\u0641\u062a\u0631\u0636 \u0627\u0644\u0645\u062b\u0627\u0644 \u0634\u0631\u0643\u0629 \u062a\u0648\u0632\u064a\u0639 \u0633\u0644\u0639 \u0627\u0633\u062a\u0647\u0644\u0627\u0643\u064a\u0629 \u0633\u0631\u064a\u0639\u0629 \u0627\u0644\u062f\u0648\u0631\u0627\u0646 (FMCG) \u062a\u0639\u0627\u0646\u064a \u0634\u0643\u0627\u0648\u0649 \u0645\u0646 \u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u062a\u0633\u0644\u064a\u0645.<\/p>\n\n\n\n<table><thead><tr><th>\u0627\u0644\u0639\u0646\u0635\u0631<\/th><th>\u0627\u0644\u0635\u064a\u0627\u063a\u0629 \u0641\u064a \u0627\u0644\u0645\u062b\u0627\u0644<\/th><\/tr><\/thead><tbody><tr><td>\u0627\u0644\u0647\u062f\u0641<\/td><td>\u0631\u0641\u0639 \u0646\u0633\u0628\u0629 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0633\u0644\u0651\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0648\u0639\u062f \u0645\u0646 85% \u0625\u0644\u0649 95% \u062e\u0644\u0627\u0644 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631<\/td><\/tr><tr><td>\u0639\u0627\u0645\u0644 \u0627\u0644\u0646\u062c\u0627\u062d \u0627\u0644\u062d\u0627\u0633\u0645<\/td><td>\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0633\u0627\u0626\u0642\u064a\u0646 \u0628\u062e\u0637\u0648\u0637 \u0627\u0644\u0633\u064a\u0631 \u0648\u062c\u0627\u0647\u0632\u064a\u0629 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0642\u0628\u0644 \u0627\u0644\u062a\u062d\u0645\u064a\u0644<\/td><\/tr><tr><td>\u0645\u0624\u0634\u0631 \u0644\u0627\u062d\u0642 (KPI)<\/td><td>\u0646\u0633\u0628\u0629 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0633\u0644\u0651\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0648\u0639\u062f = \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0633\u0644\u0651\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0648\u0639\u062f \u00f7 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0633\u0644\u0651\u0645\u0629 \u00d7 100\u060c \u0634\u0647\u0631\u064a\u064b\u0627\u060c \u0627\u0644\u0645\u0635\u062f\u0631: \u0646\u0638\u0627\u0645 \u0627\u0644\u0637\u0644\u0628\u0627\u062a\u060c \u0627\u0644\u0645\u0633\u0624\u0648\u0644: \u0645\u062f\u064a\u0631 \u0627\u0644\u0646\u0642\u0644<\/td><\/tr><tr><td>\u0645\u0624\u0634\u0631 \u0633\u0627\u0628\u0642<\/td><td>\u0646\u0633\u0628\u0629 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062c\u0627\u0647\u0632\u0629 \u0642\u0628\u0644 \u0645\u0648\u0639\u062f \u0627\u0644\u062a\u062d\u0645\u064a\u0644\u060c \u0623\u0633\u0628\u0648\u0639\u064a\u064b\u0627\u060c \u0627\u0644\u0645\u0633\u0624\u0648\u0644: \u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u062e\u0627\u0632\u0646<\/td><\/tr><tr><td>\u0639\u062a\u0628\u0629 \u0627\u0644\u062a\u0646\u0628\u064a\u0647<\/td><td>\u0623\u064a \u0623\u0633\u0628\u0648\u0639 \u062a\u0642\u0644 \u0641\u064a\u0647 \u0646\u0633\u0628\u0629 \u0627\u0644\u062c\u0627\u0647\u0632\u064a\u0629 \u0639\u0646 90% \u064a\u064f\u0631\u0641\u0639 \u0625\u0644\u0649 \u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629<\/td><\/tr><\/tbody><\/table>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"mistakes\">\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\u0643\u062b\u0631\u0629 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a:<\/strong> \u0643\u0644 \u0645\u0624\u0634\u0631 \u062c\u062f\u064a\u062f \u064a\u0642\u062a\u0637\u0639 \u0645\u0646 \u0627\u0646\u062a\u0628\u0627\u0647 \u0627\u0644\u0641\u0631\u064a\u0642\u060c \u0648\u0627\u0644\u0639\u0644\u0627\u062c \u0627\u062e\u062a\u064a\u0627\u0631 \u0639\u062f\u062f \u064a\u0645\u0643\u0646 \u0645\u062a\u0627\u0628\u0639\u062a\u0647 \u0641\u0639\u0644\u064b\u0627.<\/li><li><strong>\u0642\u064a\u0627\u0633 \u0645\u0627 \u0647\u0648 \u0645\u062a\u0627\u062d \u0644\u0627 \u0645\u0627 \u0647\u0648 \u0645\u0647\u0645:<\/strong> \u062a\u064f\u0639\u0631\u0636 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0633\u0647\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u062a\u064a \u062a\u062e\u062f\u0645 \u0627\u0644\u0647\u062f\u0641.<\/li><li><strong>\u0645\u0624\u0634\u0631\u0627\u062a \u0645\u0636\u0644\u0644\u0629:<\/strong> \u0639\u062f\u062f \u0627\u0644\u0645\u0643\u0627\u0644\u0645\u0627\u062a \u0645\u062b\u0644\u064b\u0627 \u0644\u0627 \u064a\u0639\u0643\u0633 \u0646\u062a\u064a\u062c\u062a\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u064a\u0647 \u0642\u062f \u064a\u062f\u0641\u0639 \u0627\u0644\u0641\u0631\u064a\u0642 \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0639\u062f\u062f \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0627\u0644\u062c\u0648\u062f\u0629. \u0648\u064a\u0648\u062b\u0651\u0642 Muller (2018) \u0643\u064a\u0641 \u064a\u0624\u062f\u064a \u0627\u0644\u0625\u0641\u0631\u0627\u0637 \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0625\u0644\u0649 \u0633\u0644\u0648\u0643\u064a\u0627\u062a \u062a\u062d\u0633\u0651\u0646 \u0627\u0644\u0631\u0642\u0645 \u062f\u0648\u0646 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621.<\/li><li><strong>\u0645\u0624\u0634\u0631 \u0628\u0644\u0627 \u0645\u0627\u0644\u0643:<\/strong> \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u0633\u0623\u0644 \u0639\u0646\u0647 \u0634\u062e\u0635 \u0645\u062d\u062f\u062f \u0644\u0627 \u064a\u062a\u062d\u0633\u0646.<\/li><li><strong>\u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u062f\u0648\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627:<\/strong> \u0644\u0648\u062d\u0629 \u0644\u0627 \u062a\u064f\u0646\u0627\u0642\u0634 \u0641\u064a \u0627\u062c\u062a\u0645\u0627\u0639 \u062f\u0648\u0631\u064a \u062a\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0623\u0631\u0634\u064a\u0641.<\/li><li><strong>\u0631\u0628\u0637 \u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0628\u0645\u0624\u0634\u0631 \u0648\u0627\u062d\u062f:<\/strong> \u064a\u062f\u0641\u0639 \u0627\u0644\u0641\u0631\u064a\u0642 \u0625\u0644\u0649 \u062a\u062d\u0633\u064a\u0646\u0647 \u0648\u062d\u062f\u0647 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0645\u0627 \u0644\u0627 \u064a\u064f\u0642\u0627\u0633.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"conclusion\">\u0627\u0644\u062e\u0644\u0627\u0635\u0629 \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0645\u0624\u0634\u0631 \u0627\u0644\u062c\u064a\u062f \u0645\u0642\u064a\u0627\u0633 \u0648\u0627\u0636\u062d \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u060c \u0645\u0631\u062a\u0628\u0637 \u0628\u0647\u062f\u0641\u060c \u0644\u0647 \u0645\u0633\u062a\u0647\u062f\u0641 \u0648\u0645\u0633\u0624\u0648\u0644 \u0648\u062a\u0643\u0631\u0627\u0631 \u0642\u064a\u0627\u0633\u060c \u0648\u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0642\u0631\u0627\u0631. \u0648\u0644\u0645\u0646 \u064a\u0628\u062f\u0623:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u0627\u0643\u062a\u0628 \u0627\u0644\u0647\u062f\u0641 \u0642\u0628\u0644 \u0623\u0646 \u062a\u062e\u062a\u0627\u0631 \u0627\u0644\u0645\u0624\u0634\u0631.<\/li><li>\u0627\u0633\u062a\u062e\u0631\u062c \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0646\u062c\u0627\u062d \u0627\u0644\u062d\u0627\u0633\u0645\u0629\u060c \u0648\u0627\u0634\u062a\u0642 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0645\u0646\u0647\u0627.<\/li><li>\u0627\u062c\u0645\u0639 \u0641\u064a \u0627\u0644\u0644\u0648\u062d\u0629 \u0645\u0624\u0634\u0631\u0627\u062a \u0633\u0627\u0628\u0642\u0629 \u0648\u0644\u0627\u062d\u0642\u0629.<\/li><li>\u0623\u0639\u062f\u0651 \u0628\u0637\u0627\u0642\u0629 \u062a\u0639\u0631\u064a\u0641 \u0644\u0643\u0644 \u0645\u0624\u0634\u0631 \u0642\u0628\u0644 \u0628\u062f\u0621 \u0627\u0644\u0642\u064a\u0627\u0633.<\/li><li>\u062e\u0635\u0635 \u0627\u062c\u062a\u0645\u0627\u0639\u064b\u0627 \u062f\u0648\u0631\u064a\u064b\u0627 \u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0644\u0648\u062d\u0629\u060c \u0648\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0633\u0646\u0648\u064a\u064b\u0627.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"faq\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0624\u0634\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 (PI) \u0648\u0645\u0624\u0634\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a (KPI)\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0641\u0642 \u062a\u0635\u0646\u064a\u0641 Parmenter (2015)\u060c \u062a\u064f\u062a\u0627\u0628\u064e\u0639 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u064a\u0648\u0645\u064a \u0644\u0643\u0644 \u0646\u0634\u0627\u0637\u060c \u0623\u0645\u0627 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0641\u062a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0631\u062a\u0628\u0637 \u0628\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0646\u062c\u0627\u062d \u0627\u0644\u062d\u0627\u0633\u0645\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0648\u062a\u062d\u0638\u0649 \u0628\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u064a\u0627.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0643\u0645 \u0645\u0624\u0634\u0631\u064b\u0627 \u064a\u0643\u0641\u064a \u0644\u0643\u0644 \u0625\u062f\u0627\u0631\u0629\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0627 \u064a\u0648\u062c\u062f \u0631\u0642\u0645 \u0645\u0639\u064a\u0627\u0631\u064a \u0648\u0627\u062d\u062f. \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0639\u062f\u062f \u0642\u0644\u064a\u0644\u064b\u0627 \u0628\u0645\u0627 \u064a\u0633\u0645\u062d \u0628\u0645\u0646\u0627\u0642\u0634\u0629 \u0643\u0644 \u0645\u0624\u0634\u0631 \u0641\u064a \u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629\u060c \u0648\u0623\u0646 \u064a\u062e\u062f\u0645 \u0643\u0644 \u0645\u0624\u0634\u0631 \u0647\u062f\u0641\u064b\u0627 \u0645\u062d\u062f\u062f\u064b\u0627.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0647\u0644 \u062a\u0635\u0644\u062d \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u0639\u0645. \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0623\u0646 \u062a\u0628\u062f\u0623 \u0628\u062b\u0644\u0627\u062b\u0629 \u0623\u0648 \u0623\u0631\u0628\u0639\u0629 \u0645\u0624\u0634\u0631\u0627\u062a \u0641\u064a \u062c\u062f\u0648\u0644 \u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u062d\u062f\u060c \u062b\u0645 \u062a\u062a\u0648\u0633\u0639 \u0628\u062d\u0633\u0628 \u062d\u0627\u062c\u062a\u0647\u0627.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0624\u0634\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u0648\u0627\u0644\u0644\u0627\u062d\u0642\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0644\u0627\u062d\u0642 \u064a\u0642\u064a\u0633 \u0646\u062a\u064a\u062c\u0629 \u062a\u062d\u0642\u0642\u062a\u060c \u0643\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u060c \u0648\u0627\u0644\u0633\u0627\u0628\u0642 \u064a\u0642\u064a\u0633 \u0645\u0627 \u064a\u0633\u0628\u0642 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0648\u064a\u0645\u0643\u0646 \u0627\u0644\u062a\u062f\u062e\u0644 \u0641\u064a\u0647\u060c \u0643\u0639\u062f\u062f \u0627\u0644\u0632\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0628\u064a\u0639\u064a\u0629 (Kaplan &amp; Norton, 1996).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0644\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0639\u0645\u0644\u064a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0642\u062f\u0651\u0645 MTMS Global <a href=\"https:\/\/mtms.com.eg\/index.php\/consulting\/\">\u062e\u062f\u0645\u0627\u062a \u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629<\/a> \u0644\u062a\u0635\u0645\u064a\u0645 \u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0648\u0628\u0646\u0627\u0621 \u0644\u0648\u062d\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629\u060c \u0648<a href=\"https:\/\/mtms.com.eg\/index.php\/training\/\">\u0628\u0631\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628\u064a\u0629<\/a> \u0644\u0641\u0631\u0642 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0648\u0645\u0646\u0647\u0627 <a href=\"https:\/\/mtms.com.eg\/index.php\/kpis-diploma\/\">\u062f\u0628\u0644\u0648\u0645\u0629 \u0645\u0624\u0634\u0631\u0627\u062a \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 (KPIs)<\/a>. \u0648\u062a\u062a\u0635\u0644 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0628\u0633\u0644\u0627\u0633\u0644 \u0627\u0644\u0625\u0645\u062f\u0627\u062f \u0627\u062a\u0635\u0627\u0644\u064b\u0627 \u0645\u0628\u0627\u0634\u0631\u064b\u0627\u060c \u0641\u0627\u0637\u0644\u0639 \u0639\u0644\u0649 \u0645\u0642\u0627\u0644\u062a\u0646\u0627 <a href=\"https:\/\/mtms.com.eg\/index.php\/2026\/10\/27\/supply-chain-competitive-advantage\/\">\u0633\u0644\u0627\u0633\u0644 \u0627\u0644\u0625\u0645\u062f\u0627\u062f \u0648\u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629: \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u0627\u0644\u0645\u062d\u0627\u0648\u0631 \u0648\u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a<\/a>. \u0648\u064a\u0645\u0643\u0646\u0643 <a href=\"https:\/\/mtms.com.eg\/index.php\/contact-us\/\">\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639\u0646\u0627<\/a> \u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0645\u0624\u0633\u0633\u062a\u0643.<\/p>\n\n\n\n<div id='refs' class='mtms-refs'><h2 style='direction:rtl;text-align:right'>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/h2><p>Doran, G. T. (1981). There&#8217;s a S.M.A.R.T. way to write management&#8217;s goals and objectives. <em>Management Review, 70<\/em>(11), 35\u201336.<\/p><p>Kaplan, R. S., &amp; Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. <em>Harvard Business Review, 70<\/em>(1), 71\u201379.<\/p><p>Kaplan, R. S., &amp; Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. <em>Harvard Business Review, 74<\/em>(1), 75\u201385.<\/p><p>Locke, E. A., &amp; Latham, G. P. (2002). Building a practically useful theory of goal setting and task motivation: A 35-year odyssey. <em>American Psychologist, 57<\/em>(9), 705\u2013717.<\/p><p>Muller, J. Z. (2018). <em>The tyranny of metrics<\/em>. Princeton University Press.<\/p><p>Neely, A., Gregory, M., &amp; Platts, K. (1995). Performance measurement system design: A literature review and research agenda. <em>International Journal of Operations &amp; Production Management, 15<\/em>(4), 80\u2013116.<\/p><p>Parmenter, D. (2015). <em>Key performance indicators: Developing, implementing, and using winning KPIs<\/em> (3rd ed.). Wiley.<\/p><p>Rockart, J. F. (1979). Chief executives define their own data needs. <em>Harvard Business Review, 57<\/em>(2), 81\u201393.<\/p><\/div>\n<div class='mtms-author'><strong>\u0639\u0646 MTMS Global:<\/strong> \u0634\u0631\u0643\u0629 \u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0625\u062f\u0627\u0631\u064a\u0629 \u0645\u0642\u0631\u0647\u0627 \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u062a\u062e\u062f\u0645 \u0645\u0624\u0633\u0633\u0627\u062a \u0641\u064a \u0645\u0635\u0631 \u0648\u0627\u0644\u062e\u0644\u064a\u062c. \u0644\u0644\u062a\u0648\u0627\u0635\u0644: <a href='https:\/\/mtms.com.eg\/index.php\/contact-us\/'>\u0635\u0641\u062d\u0629 \u0627\u0644\u062a\u0648\u0627\u0635\u0644<\/a> \u00b7 \u0627\u0644\u0647\u0627\u062a\u0641: <span dir='ltr'>+201550570044<\/span><\/div>\n<script type='application\/ld+json'>{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"inLanguage\":\"ar\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0624\u0634\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 (PI) \u0648\u0645\u0624\u0634\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a (KPI)\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u0648\u0641\u0642 \u062a\u0635\u0646\u064a\u0641 Parmenter (2015)\u060c \u062a\u064f\u062a\u0627\u0628\u064e\u0639 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u064a\u0648\u0645\u064a \u0644\u0643\u0644 \u0646\u0634\u0627\u0637\u060c \u0623\u0645\u0627 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0641\u062a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0631\u062a\u0628\u0637 \u0628\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0646\u062c\u0627\u062d \u0627\u0644\u062d\u0627\u0633\u0645\u0629 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\u0628\u064a\u0646 \u0627\u0644\u0645\u0624\u0634\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u0648\u0627\u0644\u0644\u0627\u062d\u0642\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u0627\u0644\u0644\u0627\u062d\u0642 \u064a\u0642\u064a\u0633 \u0646\u062a\u064a\u062c\u0629 \u062a\u062d\u0642\u0642\u062a\u060c \u0643\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u060c \u0648\u0627\u0644\u0633\u0627\u0628\u0642 \u064a\u0642\u064a\u0633 \u0645\u0627 \u064a\u0633\u0628\u0642 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0648\u064a\u0645\u0643\u0646 \u0627\u0644\u062a\u062f\u062e\u0644 \u0641\u064a\u0647\u060c \u0643\u0639\u062f\u062f \u0627\u0644\u0632\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0628\u064a\u0639\u064a\u0629 (Kaplan & Norton, 1996).\"}}]}<\/script>\n\n<style>.mtms-langbar{direction:ltr;display:flex;justify-content:flex-end;margin:0 0 14px}.mtms-langbar button{font-family:inherit;font-size:15px;font-weight:700;cursor:pointer;border:2px solid #C9A227;background:#1B2A4A;color:#fff;border-radius:8px;padding:8px 18px;line-height:1.4}.mtms-langbar button:hover{background:#C9A227;color:#1B2A4A}.mtms-en{display:none}body.mtms-lang-en .entry-content>*:not(.mtms-en):not(.mtms-langbar){display:none!important}body.mtms-lang-en .mtms-en{display:block;direction:ltr;text-align:left;font-size:18px;line-height:1.9;color:#1f2937}body.mtms-lang-en.single-post .entry-header,body.mtms-lang-en.single-post .entry-content,body.mtms-lang-en.single-post .entry-title,body.mtms-lang-en.single-post .post-navigation{direction:ltr;text-align:left}.mtms-en h2{color:#0B2F9F;border-left:4px solid #7B2FF7;padding-left:12px;margin-top:2em}.mtms-en h3{color:#0B2F9F;margin-top:1.5em}.mtms-en ul,.mtms-en ol{padding-left:1.5em;padding-right:0}.mtms-en .mtms-meta{font-size:14px;color:#6b7280;border-bottom:1px solid #e5e7eb;padding-bottom:12px;margin-bottom:20px}.mtms-en .mtms-box{background:#f3f0ff;border:1px solid #d9ccff;border-left:5px solid #7B2FF7;border-radius:8px;padding:16px 20px;margin:24px 0}.mtms-en .mtms-box h2,.mtms-en .mtms-toc h2{margin-top:0;border:0;padding:0;font-size:1.15em}.mtms-en .mtms-toc{background:#eef4ff;border-radius:8px;padding:16px 20px;margin:24px 0}.mtms-en .mtms-toc ol{margin:0}.mtms-en table{width:100%;border-collapse:collapse;margin:20px 0;font-size:16px;line-height:1.7}.mtms-en th{background:#0B2F9F;color:#fff;padding:10px;text-align:left}.mtms-en td{border:1px solid #e5e7eb;padding:10px;vertical-align:top}.mtms-en .mtms-refs p{padding-left:2em;text-indent:-2em;font-size:15px;line-height:1.7;margin:0 0 .8em}.mtms-en .mtms-author{background:#0B2F9F;color:#fff;border-radius:10px;padding:18px 22px;margin-top:32px;line-height:1.8}.mtms-en .mtms-author a{color:#19E6C9}.mtms-en .mtms-share{direction:ltr;text-align:left;border-right:1px solid #e3e7ef;border-left:4px solid #C9A227}.mtms-en .mtms-share a{margin:0 8px 8px 0}<\/style>\n<div class=\"mtms-en\" data-title=\"Key Performance Indicators (KPIs): Concept, Design and Common Mistakes\" lang=\"en\" dir=\"ltr\">\n<p class=\"mtms-meta\">By MTMS Global \u00b7 Last updated: 27\/10\/2026 \u00b7 Reading time: 8 minutes \u00b7 Category: Performance Measurement<\/p>\n<div class=\"mtms-box\"><h2>Summary<\/h2><p>This article defines a Key Performance Indicator (KPI) as a quantitative measure tied to a specific objective, and distinguishes it from a Critical Success Factor (CSF) and a Key Risk Indicator (KRI). It describes the types of indicators (leading and lagging), then sets out seven steps for designing indicators, with a definition card for each one, an illustrative example from the distribution sector, and the main mistakes that strip indicators of their value.<\/p><p><strong>Keywords:<\/strong> key performance indicators, KPIs, performance measurement, balanced scorecard, critical success factors.<\/p><\/div>\n<nav class=\"mtms-toc\" aria-label=\"Table of contents\"><h2>Contents<\/h2><ol><li><a href=\"#en-intro\">Introduction<\/a><\/li><li><a href=\"#en-concept\">What is a key performance indicator?<\/a><\/li><li><a href=\"#en-compare\">KPI, CSF and KRI compared<\/a><\/li><li><a href=\"#en-types\">Types of indicators<\/a><\/li><li><a href=\"#en-steps\">Steps for designing indicators<\/a><\/li><li><a href=\"#en-card\">The indicator definition card<\/a><\/li><li><a href=\"#en-example\">An illustrative example<\/a><\/li><li><a href=\"#en-mistakes\">Common mistakes<\/a><\/li><li><a href=\"#en-conclusion\">Conclusion and recommendations<\/a><\/li><li><a href=\"#en-faq\">Frequently asked questions<\/a><\/li><li><a href=\"#en-refs\">References<\/a><\/li><\/ol><\/nav>\n\n<h2 id=\"en-intro\">Introduction<\/h2>\n<p>Many organizations set good plans and then cannot answer a simple question: are we closer to the objective than we were a month ago? The cause is usually the absence of agreed measures that turn the objective into a number that can be tracked. This article explains the concept of key performance indicators, how to design them so that they serve decisions, and where organizations make mistakes that turn a monitoring dashboard into a burden rather than a tool.<\/p>\n\n<h2 id=\"en-concept\">What is a key performance indicator?<\/h2>\n<p>Neely and colleagues (1995) define performance measurement as the process of quantifying the efficiency and effectiveness of action. A key performance indicator (KPI) is a quantitative measure tied to a specific objective. It is used to track progress toward that objective and to trigger a decision when performance deviates. Parmenter (2015) distinguishes between performance indicators (PIs), which are tracked in day-to-day work, and key performance indicators, which are linked to critical success factors and reviewed frequently with the involvement of senior management.<\/p>\n<p>The wider use of indicators grew out of the Balanced Scorecard, in which Kaplan and Norton (1992) proposed that management should not rely on financial measures alone but should add the customer, internal process, and learning and growth perspectives. We covered linking indicators to objectives in our article <a href=\"https:\/\/mtms.com.eg\/index.php\/2026\/10\/27\/strategic-planning-steps\/\">Strategic planning: steps for preparing the organization&#8217;s strategic plan<\/a> (Arabic).<\/p>\n\n<h2 id=\"en-compare\">KPI, CSF and KRI compared<\/h2>\n<p>Many people confuse the three concepts, and dashboards fill up with numbers that do not answer the question the objective poses. The table summarizes the differences:<\/p>\n<table><thead><tr><th>Concept<\/th><th>The question it answers<\/th><th>Example from a distribution company<\/th><\/tr><\/thead><tbody><tr><td>Critical Success Factor<\/td><td>What must go well for the objective to succeed? (Rockart, 1979)<\/td><td>Stock availability at points of sale<\/td><\/tr><tr><td>Key Performance Indicator (KPI)<\/td><td>To what extent has the success factor or objective been achieved?<\/td><td>Percentage of core items available at points of sale<\/td><\/tr><tr><td>Key Risk Indicator (KRI)<\/td><td>Is the organization approaching an undesirable event before it happens?<\/td><td>Percentage of supplier deliveries that arrive late<\/td><\/tr><\/tbody><\/table>\n<p>An important note on terminology: Parmenter (2015) uses the abbreviation KRI to mean Key Result Indicator, a measure that summarizes the result of several activities, such as total profit, whereas risk management practitioners use it to mean Key Risk Indicator. For this reason, the abbreviation should be defined the first time it appears in any document.<\/p>\n\n<h2 id=\"en-types\">Types of indicators<\/h2>\n<p>Kaplan and Norton (1996) distinguish between lagging indicators, which measure an outcome that has already occurred, such as monthly revenue, and leading indicators, which measure what precedes the outcome and makes intervention possible, such as the number of sales visits to new customers. Lagging indicators help judge performance; leading indicators help correct course before the result appears. A good dashboard needs both, because relying on lagging indicators alone means discovering the problem after it has happened.<\/p>\n\n<h2 id=\"en-steps\">Steps for designing indicators<\/h2>\n<h3>1. Start from the objective<\/h3>\n<p>Write the objective in measurable terms before choosing any indicator. Research on performance motivation supports specific, difficult goals compared with general ones (Locke &amp; Latham, 2002), and the SMART criteria are used to test how a goal is worded (Doran, 1981).<\/p>\n<h3>2. Identify the critical success factors<\/h3>\n<p>Ask: what are the few things that, if done well, achieve the objective? These are the critical success factors (Rockart, 1979), and indicators are derived from them, not from a list of data that happens to be available in the system.<\/p>\n<h3>3. Choose an indicator for each factor<\/h3>\n<p>Prefer one leading and one lagging indicator for each objective. The team concerned should be able to control what the indicator measures; otherwise it is held responsible for something it cannot influence.<\/p>\n<h3>4. Define the indicator precisely<\/h3>\n<p>Write the formula, data source, measurement frequency and owner on a standard definition card (see the next section). An indicator calculated in two different ways in two departments generates debate about the numbers rather than about performance.<\/p>\n<h3>5. Set the target and thresholds<\/h3>\n<p>Without a target, a number remains a description, not a judgment. Add to the target an alert threshold that calls for management intervention, for example when the indicator falls below a level agreed in advance.<\/p>\n<h3>6. Link the indicators in a tree<\/h3>\n<p>Link departmental indicators to organizational indicators in a KPI tree, so that each team can see the effect of its work on the overall result. Indicators can be organized under the four perspectives of the Balanced Scorecard (Kaplan &amp; Norton, 1996).<\/p>\n<h3>7. Present and review them<\/h3>\n<p>A simple dashboard in a spreadsheet is enough to start; what matters is clarity of message, not polish. Review the indicators at least once a year: remove those that have lost their link to the objective and add those that have emerged.<\/p>\n\n<h2 id=\"en-card\">The indicator definition card<\/h2>\n<p>Each indicator should have a definition card containing the following elements:<\/p>\n<table><thead><tr><th>Element<\/th><th>Required content<\/th><\/tr><\/thead><tbody><tr><td>Indicator name<\/td><td>A clear name that cannot be read two ways<\/td><\/tr><tr><td>Linked objective<\/td><td>The objective the indicator serves<\/td><\/tr><tr><td>Formula<\/td><td>Numerator, denominator and unit of measurement<\/td><\/tr><tr><td>Data source<\/td><td>The system or report that produces the number<\/td><\/tr><tr><td>Measurement frequency<\/td><td>Weekly, monthly or quarterly<\/td><\/tr><tr><td>Target and threshold<\/td><td>The required value and the level that calls for intervention<\/td><\/tr><tr><td>Owner<\/td><td>One person responsible for the number and for the improvement plan<\/td><\/tr><\/tbody><\/table>\n\n<h2 id=\"en-example\">An illustrative example<\/h2>\n<p>The following example is hypothetical, to illustrate the wording; its figures are not real data from any organization. It assumes a fast-moving consumer goods (FMCG) distribution company that is receiving complaints about late deliveries.<\/p>\n<table><thead><tr><th>Element<\/th><th>Wording in the example<\/th><\/tr><\/thead><tbody><tr><td>Objective<\/td><td>Raise the share of orders delivered on time from 85% to 95% within six months<\/td><\/tr><tr><td>Critical success factor<\/td><td>Drivers keeping to routes, and orders being ready before loading<\/td><\/tr><tr><td>Lagging indicator (KPI)<\/td><td>Percentage of orders delivered on time = orders delivered on time \u00f7 total orders delivered \u00d7 100, monthly. Source: order system. Owner: transport manager<\/td><\/tr><tr><td>Leading indicator<\/td><td>Percentage of orders ready before the loading deadline, weekly. Owner: warehouse manager<\/td><\/tr><tr><td>Alert threshold<\/td><td>Any week in which readiness falls below 90% is escalated to the follow-up meeting<\/td><\/tr><\/tbody><\/table>\n\n<h2 id=\"en-mistakes\">Common mistakes<\/h2>\n<ul><li><strong>Too many indicators:<\/strong> every new indicator takes attention away from the team; the remedy is to choose a number that can actually be followed.<\/li><li><strong>Measuring what is available, not what matters:<\/strong> numbers that are easy to extract are shown instead of the numbers that serve the objective.<\/li><li><strong>Misleading indicators:<\/strong> the number of calls, for example, does not reflect their outcome, and focusing on it may push the team to raise the count at the expense of quality. Muller (2018) documents how excessive reliance on metrics leads to behaviors that improve the number without improving performance.<\/li><li><strong>An indicator with no owner:<\/strong> a number that no specific person is asked about does not improve.<\/li><li><strong>Collecting data without using it:<\/strong> a dashboard that is never discussed in a regular meeting becomes an archive.<\/li><li><strong>Tying rewards to a single indicator:<\/strong> it pushes the team to optimize that indicator alone at the expense of what is not measured.<\/li><\/ul>\n\n<h2 id=\"en-conclusion\">Conclusion and recommendations<\/h2>\n<p>A good indicator is a clearly defined measure, linked to an objective, with a target, an owner and a measurement frequency, and it is used in a decision. For those starting out:<\/p>\n<ol><li>Write the objective before choosing the indicator.<\/li><li>Identify the critical success factors and derive the indicators from them.<\/li><li>Combine leading and lagging indicators on the dashboard.<\/li><li>Prepare a definition card for each indicator before measurement begins.<\/li><li>Set a regular meeting to discuss the dashboard, and review the indicators annually.<\/li><\/ol>\n\n<h2 id=\"en-faq\">Frequently asked questions<\/h2>\n<h3>What is the difference between a performance indicator (PI) and a key performance indicator (KPI)?<\/h3>\n<p>According to Parmenter&#8217;s (2015) classification, performance indicators are tracked in daily work for every activity, whereas key performance indicators are limited to what is tied to the organization&#8217;s critical success factors and receive senior management&#8217;s attention.<\/p>\n<h3>How many indicators are enough for each department?<\/h3>\n<p>There is no single standard number. The practical rule is to keep the number small enough that each indicator can be discussed in the follow-up meeting, and for each indicator to serve a specific objective.<\/p>\n<h3>Are indicators suitable for small organizations?<\/h3>\n<p>Yes. A small organization can start with three or four indicators in a single spreadsheet and expand according to its needs.<\/p>\n<h3>What is the difference between a leading and a lagging indicator?<\/h3>\n<p>A lagging indicator measures an outcome that has occurred, such as revenue; a leading indicator measures what precedes the outcome and can still be acted on, such as the number of sales visits (Kaplan &amp; Norton, 1996).<\/p>\n\n<h2>Putting it into practice<\/h2>\n<p>MTMS Global offers <a href=\"https:\/\/mtms.com.eg\/index.php\/consulting\/\">consulting services<\/a> for designing indicator systems and building monitoring dashboards, and <a href=\"https:\/\/mtms.com.eg\/index.php\/training\/\">training programs<\/a> for management teams, including the <a href=\"https:\/\/mtms.com.eg\/index.php\/kpis-diploma\/\">Key Performance Indicators (KPIs) Diploma<\/a> (Arabic). Indicators are directly connected to supply chains, so see our article <a href=\"https:\/\/mtms.com.eg\/index.php\/2026\/10\/27\/supply-chain-competitive-advantage\/\">Supply chains and competitive advantage: concepts, dimensions and indicators<\/a> (Arabic). You can also <a href=\"https:\/\/mtms.com.eg\/index.php\/contact-us\/\">contact us<\/a> to discuss your organization&#8217;s needs.<\/p>\n\n<div id=\"en-refs\" class=\"mtms-refs\"><h2>References<\/h2><p>Doran, G. T. (1981). There&#8217;s a S.M.A.R.T. way to write management&#8217;s goals and objectives. <em>Management Review, 70<\/em>(11), 35\u201336.<\/p><p>Kaplan, R. S., &amp; Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. <em>Harvard Business Review, 70<\/em>(1), 71\u201379.<\/p><p>Kaplan, R. S., &amp; Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. <em>Harvard Business Review, 74<\/em>(1), 75\u201385.<\/p><p>Locke, E. A., &amp; Latham, G. P. (2002). Building a practically useful theory of goal setting and task motivation: A 35-year odyssey. <em>American Psychologist, 57<\/em>(9), 705\u2013717.<\/p><p>Muller, J. Z. (2018). <em>The tyranny of metrics<\/em>. Princeton University Press.<\/p><p>Neely, A., Gregory, M., &amp; Platts, K. (1995). Performance measurement system design: A literature review and research agenda. <em>International Journal of Operations &amp; Production Management, 15<\/em>(4), 80\u2013116.<\/p><p>Parmenter, D. (2015). <em>Key performance indicators: Developing, implementing, and using winning KPIs<\/em> (3rd ed.). Wiley.<\/p><p>Rockart, J. F. (1979). Chief executives define their own data needs. <em>Harvard Business Review, 57<\/em>(2), 81\u201393.<\/p><\/div>\n<div class=\"mtms-author\"><strong>About MTMS Global:<\/strong> a Cairo-based management training and consulting company serving organizations in Egypt and the Gulf. 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