Description: The article describes the process of the formation of strategic performance indicators. The technology of the formation of the planned annual performance based on the decomposition of strategic key performance indicators to the primary indicators, reflected in the annual accounts of the enterprise. Primary indicators characterize the effectiveness of operating, financing and investing activities of the enterprise. The technology is seen as the basis of corporate information system EPM - enterprise performance management system.
Keywords: performance management, strategy map, key performance indicators, primary indicators