A point to make is that KPIs are not just financial measures. Financial measures are crucial in many organisations, but they are also `lagging’ – which means they tell you what happened after the event. KPIs should also help you see what is coming, not just what has passed. It’s like the difference between a rear view mirror (lagging indicator) and having a windscreen (leading indicator). You need both. Life becomes considerably riskier without a clear view of the road ahead. A good dashboard or balanced scorecard will have a mixture of financial and non-financial, leading and lagging indicators.