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Gartner Glossary
Lagging And Leading Key Performance Indicators
Lagging indicators are metrics that measure end-state objectives or desired outcomes. They include all financial metrics. Nonprofit and public sector enterprises have additional nonfinancial lagging indicators that measure desired outcomes, such as students who graduate, incidence of crime and lives lost to terrorism.
Leading indicators are a defined set of metrics that are predictive of financial or other desired outcomes.
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