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The guide explains how to use the Excel workbook with six tabs and five KPI business areas, where only white input cells need entry, results missing targets are highlighted in red, and hover comments provide support. It also details how to source financial data from tax accounts, use trends, allocate costs, and complete physical, grassland, and environmental KPIs.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/argyll-farm-and-croft-key-performance-indicators-kpi-tool-guide-how-to-use/254258/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/argyll-farm-and-croft-key-performance-indicators-kpi-tool-guide-how-to-use/254258.png","ImageObject",442,249,{"name":88,"@type":89},"Aurora","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-27","2026-09-13",true,{"@type":98,"interactionType":99,"userInteractionCount":15},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the aim of the Argyll Farm and Croft KPI Tool?","Question",{"text":108,"@type":109},"The tool helps identify strengths and weaknesses by using existing on-farm/croft information and comparing performance against linked KPI targets. It is intended as a starting point to highlight areas needing improvement.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do you enter data in the KPI Tool workbook?",{"text":113,"@type":109},"The tool is an Excel spreadsheet with six tabs. Users should enter data only in the white boxes (cells), and can use hover guidance for more detailed instructions.",{"name":115,"@type":106,"acceptedAnswer":116},"Where can the financial KPI data be found?",{"text":117,"@type":109},"Ideally, financial KPI data comes from tax accounts to support gross output analysis. If full tax accounts are not available, cashbooks and other financial records can be used to estimate the required costs, with pop-out comments helping allocate costs to the tool’s summary headings.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},254258,1791355256,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":15,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},4810365810221,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Argyll Farm and Croft Key Performance Indicators (KPI) Tool Guide  \nAim of the KPI Tool  \nKey performance indicators are a useful way to identify the strengths and weaknesses of your business.  \nThis tool is designed to make use of existing on-farm/croft information that should be easy to find. It’s a good starting point for analysing your business and will allow you to focus on the aspects of your business that need improvement.  \nThe KPI targets are linked to Argyll hill farming and crofting models and targets will be different for upland or lowground farming systems.  \nThe tool can be found here: [https://www.fas.scot/downloads/kpi-tool-template/](https://www.fas.scot/downloads/kpi-tool-template/)  \nHow to Use the KPI Tool  \nThis tool is presented in a excel spreadsheet format. There are 6 tabs. The first tab is a set of instructions. Thereafter the KPI’s are divided into 5 key business areas:  \n• Business  \n• Suckler Cows  \n• Hill ewes  \n• Grassland  \n• Environment  \nEach business area has a number of KPI; ’s so you can judge yourself against these by entering in some of you own business data.  \nYou do not need to complete all tabs. Just enter data into the enterprise or subject that interests you most.  \nYou only need to enter data into the white boxes (cells) . If you hover over the corner of a cell where there is a red arrow, more detailed information and guidance appears.  \nWhere your business does not hit a target level, the difference will be highlighted in red.  \nThe pages overleaf show some hints and tips and some examples of completed KPI’s.  \n[www.fas.scot](www.fas.scot)  \nWebsite  \nHints and Tips  \nFinancial KPI’s  \nIdeally use your tax accounts to find the data for gross output analysis. If you do not have full tax accounts, your cashbook or other financial records should still allow you to estimate all of these costs.  \nThe 3 year trend is useful as it irons out any single year discrepancies.  \nUse the pop out comments to help you allocate costs from your tax accounts to the summary headings used within this tool.  \nSheep and Cow Gross Margins:  \nSome variable costs in your accounts/cashbook may not be split between your cattle and sheep enterprises. You just have to make your own judgement of how much each enterprise uses.  \nFor example if all the silage is fed to the cattle enterprise, then you allocate fertiliser and wrap costs associated with silage making to the cow enterprise only.  \nYou can also allocate some costs based on livestock units. Assume that 1 cow = 7 ewes.  \nIf your records do not split up enterprise costs in enough detail, that is a heads up that record keeping may need improved. You should aspire to be able to make business decisions using data from enterprise level, rather than whole farm / croft level.  \nSuckler Cow and Hill Ewe Physical KPIs  \nUse fank notebook, mart receipts and herd and flock records to find this information.  \nIf you have a set of weigh bars on your crush or a sheep weight crate, then even weighing a small number of animals will give you an idea of the average weights of a group.  \nGrassland KPI’s  \nThis information will only be available to you if you have analysed your soils and silages.  \nEnvironmental KPIs  \nThis information will only be available to you if you have completed a carbon audit.  \n[www.fas.scot](www.fas.scot)  \n~~ Website ~~~~ ~~  \nHere are some completed examples from each section  \nFinancial KPI’s Example and Results  \n[www.fas.scot](www.fas.scot)  \n~~ Website ~~~~ ~~  \nSuckler Cow Gross Margin Example  \nSuckler Cow Margin KPI’s Result  \n[www.fas.scot](www.fas.scot)  \n~~ Website ~~~~ ~~  \nHill Ewe Example  \nHill Ewe KPI’s Result  \n[www.fas.scot](www.fas.scot)  \n~~ Website ~~~~ ~~  \nSuckler Cow Example  \nSuckler Cow KPI Results  \n[www.fas.scot](www.fas.scot)  \n~~ Website ~~~~ ~~  \nHill Ewe Example  \nHill Ewe KPI Results  \n[www.fas.scot](www.fas.scot)  \n~~ Website ~~~~ ~~  \nSoil Example and Result  \nSilage Quality Example and Result  \n[www.fas.scot](","cbCaisrna7olIskD","https://ap.wps.com/l/cbCaisrna7olIskD","pdf",550990,9,"English","# Aim of the KPI Tool\n# How to Use the KPI Tool\n## KPI workbook structure and data entry\n# Hints and Tips\n## Financial KPIs and cost allocation\n## Physical KPIs for suckler cows and hill ewes\n## Grassland and environmental KPIs\n# Completed Examples and Results","[{\"question\":\"What is the aim of the Argyll Farm and Croft KPI Tool?\",\"answer\":\"The tool helps identify strengths and weaknesses by using existing on-farm/croft information and comparing performance against linked KPI targets. It is intended as a starting point to highlight areas needing improvement.\"},{\"question\":\"How do you enter data in the KPI Tool workbook?\",\"answer\":\"The tool is an Excel spreadsheet with six tabs. Users should enter data only in the white boxes (cells), and can use hover guidance for more detailed instructions.\"},{\"question\":\"Where can the financial KPI data be found?\",\"answer\":\"Ideally, financial KPI data comes from tax accounts to support gross output analysis. If full tax accounts are not available, cashbooks and other financial records can be used to estimate the required costs, with pop-out comments helping allocate costs to the tool’s summary headings.\"}]","Argyll Farm and Croft Key Performance Indicators (KPI) Tool Guide - How to Use | PDF",1789277222]