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I somewhat disagree; I rather like Goodhart's law: "When a measure becomes a target, it ceases to be a good measure".

> https://en.wikipedia.org/wiki/Goodhart%27s_law

In this sense I do consider many KPIs often to be good metrics to find out whether the company is on the right path, or as an early warning system for problems that the company might become confronted with in the future.

But as soon as you use KPIs to assess managers, they will become gamed, and thus loose a lot of their value.



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