FROM OPERATIONAL DATA TO EXECUTIVE JUDGMENT: DESIGNING KPI-DRIVEN MANAGEMENT SYSTEMS FOR SENIOR DECISION-MAKERS

Abstract The increasing availability of operational data has not necessarily translated into improved decision quality at the executive level. Senior leaders are often confronted with extensive dashboards and performance reports that measure activity rather than inform judgment. This study argues that the effectiveness of executive decision-making depends not on the volume of data collected, but on how performance indicators are designed, structured, and interpreted within a business management framework. The article proposes a KPI-driven management system that transforms operational metrics into managerial insight capable of supporting executive judgment. By distinguishing between operational measurement and strategic interpretation, the study examines how KPIs can be designed to guide, rather than dictate, senior-level decisions. The framework emphasizes integration across functions, selective abstraction of data, and governance mechanisms that preserve managerial discretion while enhancing accountability. Rather than promoting KPI proliferation or automated decision-making, the study positions KPIs as cognitive and organizational tools that structure executive attention, align priorities, and support informed judgment in complex organizational environments. The proposed approach contributes to business management literature by redefining the role of KPIs in executive governance and offers practical implications for senior decision-makers seeking to improve decision quality in data-rich organizations.