Theoretical aspects of developing a KPI system: approaches and classification

This article addresses the concept of "efficiency" in the context of the activities of a trading enterprise, as well as the concept of a system of key performance indicators (KPI), which serves as a tool for evaluating the performance of the organization and its components, such as business processes, departments, etc. A key aspect of the research is identifying the features of developing a KPI system that allows for not only assessing the results of the work of individual departments but also optimizing business processes as a whole. The article analyzes the approaches and methods for developing a KPI system and discusses the requirements and principles that are essential for this process. The material of the article may be of interest to specialists seeking to enhance the efficiency of sales departments, as well as to researchers in the field of management.