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Critical Success Factors are what the company has to be good at in order to meet its objectives i.e. "provide excellent customer service"

Key Performance Indicators are what the company is going to measure in order to ascertain how it is performing against its critical success factors i.e. "customer satisfaction"

Performance Targets are the specific values that the business wants to achieve, that will indicate that it is meeting its critical success factors i.e. "90% of customers rate service 'excellent' or 'good'"

Therefore, key performance indicators measure to what extent a company is executing on its critical success factors.

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