KPI mittareiden kyky ennustaa voitollisuutta ja kustannuksia

The purpose of the study was to determine how KPI metrics can be used to predict profitability and costs. The study was conducted as a case study at a Finnish oil refining company's shipping subsidiary, comparing the values of the KPIs used by the company with actual profits and costs. The values to be compared were collected from extensive data on shipping voyages, and the comparison was carried out on a voyage basis. The study found evidence that only certain metrics were able to predict profitability on their own. When examined individually, however, several of the company's metrics were able to predict costs. Conversely, it was found that the indicators should be examined as a whole, as this enabled them to better predict both profitability and costs. Some of the indicators examined in the study were unable to predict profitability or costs.