Problems of justification of key performance indicators in the company

This article substantiates the need to implement key performance indicators (KPI) in company management as a tool for increasing its efficiency and competitiveness. The research is based on the study of methodological approaches to the development of KPIs, and examples of their practical implementation. Special attention is paid to the analysis of common problems faced by companies, as well as difficulties and errors that arise at the stages of the implementation of the indicator system. The findings emphasize the importance of a systematic approach to the development and implementation of KPIs, as well as their role in the formation of an effective management system capable of adapting to changes in the external and internal environment of the company.