This tool provides guidance for identifying and designing key performance indicators (KPIs) for non-financial performance measures.
In today’s knowledge economy, company value is no longer driven primarily by physical assets, but is increasingly attributable to non-financial business drivers — the intangible assets of an enterprise.
Success and future value creation depend on the effective measurement and management of these critical non-financial or intangible resources that comprise the intellectual capital of the business.
Non-financial KPIs, also referred to as the intellectual