Measure focused companies are very eager to find the "right" KPI. I doubt the existence of perfect KPIs. But in our endeavoring search for perfection, we have to make compromises. After all, you might actually find "gold" on "the golden happy mean".
When I am working with measures/KPIs I have a list that I am using assessing the quality of a KPI.

The selection of key performance indicators (KPIs) is on the minds of many companies these days. I have had consultants from the most prestigious strategy and management companies call me to ask what KPIs they should use for a particular industry. I always answer them, "the KEY performance indicator that you are looking for is dependant on the DOOR that you are going to open."

I have seen many strategy maps and I have also seen many people working with strategy maps over the last decade.

In the process of developing maps I have observed people struggle to illustrate all causes and effects that occur in their company. At the end it looks like the "airline route net" that you find in an in-flight magazine where all routes are crossing each other. 

Have you ever purchased an electronic device and just started using it without reading the manual--- until you realize you have to read it to get the full functional value out of the product? I do this all the time.

When it comes to business, I would like to challenge you with one question: "Does your company have a 'user manual' for implementing strategy?"

How many of your employees know your business strategy? All too often, strategy remains encased within the realm of management, leaving employees shut out from knowing from the big picture. Rather, strategy should be everyone's job, every day-not an annual, one day, off-site meeting that is quickly forgotten. Regardless what your business strategy is, the real work occurs while executing it.

Have you ever thought about the target setting process in companies – how it is actually done? From what i have seen, many companies use the approach where top management funtions like a dictatorship without involving the ”ground staff”.
I believe it is time for managers to re-invent the process of target setting and create a new process where the entire company is involved.