# KPI Target Attainment Scorecard Worksheet > Source: https://netray.co/tools/kpi-target-attainment-scorecard-worksheet > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer An editable scorecard that calculates attainment for each KPI, whether higher or lower is better, with an owner and an ERP data source on every row. ## Category cost-finance ## Audience - Controller - Operations manager - Plant manager ## Tool **Kind:** worksheet **Mode:** editable **Currency:** $ **Columns:** #### KPI **Key:** kpi **Type:** text #### Owner **Key:** owner **Type:** text #### ERP source **Key:** source **Type:** text #### Higher is better (1) or lower (0) **Key:** polarity **Type:** number **Help:** Enter 1 if a higher actual is better, 0 if lower is better. #### Target **Key:** target **Type:** number #### Actual **Key:** actual **Type:** number #### Attainment % **Key:** attain **Type:** number **Expr:** min(if(eq(polarity, 1), actual / target * 100, target / actual * 100), 150) **Format:** percent #### Status note **Key:** status **Type:** select **Options:** - On track - Watch - Off track - No data **Rows:** **Kpi:** On-time delivery % **Owner:** Customer service **Source:** Sales order lines **Polarity:** 1 **Target:** 95 **Actual:** 91.5 **Status:** Watch **Kpi:** Inventory turns **Owner:** Materials **Source:** Inventory valuation **Polarity:** 1 **Target:** 5 **Actual:** 4.3 **Status:** Watch **Kpi:** Scrap rate % **Owner:** Production **Source:** Job transactions **Polarity:** 0 **Target:** 2 **Actual:** 2.6 **Status:** Off track **Kpi:** DSO (days) **Owner:** Credit **Source:** AR aging **Polarity:** 0 **Target:** 42 **Actual:** 44 **Status:** Watch **Kpi:** Purchase price variance % **Owner:** Purchasing **Source:** Receipts vs standard **Polarity:** 0 **Target:** 1.5 **Actual:** 1.1 **Status:** On track **Kpi:** Schedule adherence % **Owner:** Planning **Source:** Production orders **Polarity:** 1 **Target:** 90 **Actual:** 92 **Status:** On track **Totals:** #### Average attainment **Key:** attain **Agg:** avg **Format:** percent **Summary:** #### KPIs tracked **Key:** kpis **Expr:** count **Format:** integer #### Lowest attainment **Key:** lowest **Expr:** min_attain **Format:** percent **Primary:** true #### Average attainment **Key:** avg **Expr:** avg_attain **Format:** percent **Primary:** true **Notes:** Attainment is capped at 150 percent so one outlier does not dominate the average. For lower-is-better KPIs attainment is target divided by actual. A zero actual on a lower-is-better KPI shows 0, so replace it with a small value or review manually. ## Content **Intro:** A scorecard only works if every KPI has a number, a target, an owner and a place the number comes from. This worksheet forces that discipline and calculates attainment consistently for KPIs where higher is better and for those where lower is better. **Sections:** #### How to use the worksheet **Body:** Replace the sample rows with your own KPIs. For each row, set the polarity, enter target and actual, and name the owner and the ERP report or table the figure comes from. Attainment recalculates immediately, and the summary shows the lowest and average attainment. Export to Excel for the monthly pack, or to PDF for a meeting handout. **Bullets:** - Keep to 10 to 15 KPIs per scorecard - Name a single owner per KPI - Record the data source so numbers can be reproduced #### The attainment method **Body:** For higher-is-better KPIs, attainment = actual / target x 100. For lower-is-better KPIs, attainment = target / actual x 100, so a scrap rate of 2.6 percent against a 2 percent target scores about 77 percent. Both are capped at 150 percent. This is a ratio measure, not a statistical control view, so it will not flag a stable but poor process. #### Reading the scorecard **Body:** Look first at the lowest attainment rows, then at any KPI whose status note disagrees with its number. Set status thresholds up front, for example on track at 95 percent or above, watch from 85 to 95. Average attainment is a conversation starter only, because strong results on one KPI can hide a failure on another. #### Common mistakes **Body:** Frequent problems are targets that change quietly, definitions that differ between plants, and KPIs with no owner. Another is mixing leading and lagging indicators in one average. Keep a definition and calculation note for each KPI, and review the list at least once a year. **Bullets:** - Freeze the target at the start of the period - Use the same calendar and cut-off for all KPIs - Remove KPIs nobody acts on **Cta:** If scorecard values are retyped from ERP reports each month, we can show how a read-only agent could fill the actual column straight from the source tables. **Faq:** #### How many KPIs should a manufacturing scorecard have? **Answer:** Ten to fifteen for a plant-level view. More than that and nobody can act on them. Group them by theme such as delivery, quality, cost, inventory and safety, and keep a deeper drill-down set for owners. #### Why is attainment calculated differently for lower-is-better KPIs? **Answer:** If you used actual divided by target, a worse (higher) scrap rate would score above 100 percent. Inverting the ratio keeps 100 percent as on target and below 100 percent as worse than target for every KPI. #### What status thresholds should I use? **Answer:** A common starting point is green at 95 percent attainment or above, amber from 85 to 95 and red below 85. Adjust per KPI, since a one point slip in safety or on-time delivery may be more serious than in cost. #### Can I use it for a monthly trend? **Answer:** Yes. Export each month's worksheet to Excel and stack the attainment columns side by side, or add a month label to the KPI name. Keep targets consistent across months. ## Search terms kpi scorecard excel, kpi target vs actual template, manufacturing kpi scorecard, kpi attainment formula, operations scorecard worksheet, monthly kpi tracker, kpi owner data source --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json