KPI catalogue
16 governed metrics
Revenue
FinanceOwner: Finance Controller · DailyTotal invoiced sales value, net of discounts.
Σ InvoiceLine.amount
Sage Accounting
≥ Budget / < 95% of forecast
Revenue → Customer → Sales Order → Invoice → Invoice Line
Gross Margin %
FinanceOwner: Finance Controller · DailyGross profit as a percentage of revenue.
(Revenue − COGS) / Revenue × 100
Sage Accounting
≥ 38% / < 34%
Gross Margin → Product → Invoice Line
Net Profit
FinanceOwner: CFO · MonthlyGross profit less operating expenses.
Gross Profit − (Labour + Scrap + Overhead)
Sage Accounting
≥ Budget / < 90% of budget
Net Profit → Cost Category
Inventory Turns
InventoryOwner: Supply Chain Lead · DailyHow many times inventory is sold and replaced per year.
Annualised COGS / Ending Inventory Value
MISys Manufacturing
≥ 6.0 / < 4.5
Inventory Value → Warehouse → Item → Transaction
Inventory Accuracy
InventoryOwner: Warehouse Manager · WeeklyAgreement between recorded and physical stock (cycle-count based).
1 − |counted − system| / system
MISys Manufacturing
≥ 98% / < 95%
Accuracy → Warehouse → Location → Item
Capacity Utilization
ManufacturingOwner: Production Manager · DailyScheduled load against available machine hours.
(Run Hours + Downtime) / Available Hours × 100
MISys Manufacturing
75–90% / > 95% or < 60%
Capacity → Line → Machine → Operation
Machine Utilization
ManufacturingOwner: Production Manager · DailyProductive run time against available machine hours.
Run Hours / Available Hours × 100
MISys Manufacturing
≥ 80% / < 70%
Utilization → Machine → Operation
Labour Efficiency
ManufacturingOwner: Production Manager · DailyStandard hours earned against actual hours worked.
Planned Hours / Actual Hours × 100
MISys Manufacturing
≥ 95% / < 85%
Efficiency → MO → Operation → Labour
Production Efficiency
ManufacturingOwner: Production Manager · DailyProduced units against planned units.
Produced Qty / Planned Qty × 100
MISys Manufacturing
≥ 95% / < 90%
Production → MO → Work Order → Operation
Yield
ManufacturingOwner: Quality Manager · DailyGood units as a share of total units started.
Produced / (Produced + Scrap) × 100
MISys Manufacturing
≥ 96% / < 93%
Yield → Line → MO → Scrap
Scrap Rate
ManufacturingOwner: Quality Manager · DailyScrapped units as a share of total units started.
Scrap / (Produced + Scrap) × 100
MISys Manufacturing
≤ 4% / > 6%
Scrap → Line → MO → Reason
On-Time Delivery
SalesOwner: Customer Service Lead · DailyOrders shipped on or before the promised date.
On-time shipments / Total shipments × 100
Sage Accounting
≥ 95% / < 90%
OTD → Customer → Sales Order
Quote Conversion Rate
SalesOwner: Sales Manager · WeeklyQuotations that convert to sales orders.
Converted quotes / Total quotes × 100
Microsoft Excel
≥ 45% / < 35%
Conversion → Customer → Quote
Forecast Accuracy
SalesOwner: Demand Planner · MonthlyCloseness of forecast to actual revenue (1 − MAPE).
(1 − mean(|Actual − Forecast| / Actual)) × 100
Microsoft Excel
≥ 85% / < 75%
Accuracy → Month → Product
Supplier On-Time Performance
PurchasingOwner: Procurement Lead · DailyPurchase orders received on or before the promised date.
On-time receipts / Total receipts × 100
Sage Accounting
≥ 90% / < 85%
Supplier OTD → Supplier → PO
Purchase Price Variance
PurchasingOwner: Procurement Lead · DailyDifference between actual and standard purchase cost.
Σ (Actual Cost − Standard Cost) × Qty
Sage Accounting
≤ 0 (favourable) / > 2% of spend
PPV → Supplier → PO Line