Development of a key performance indicator (KPI) system for an IT company based on the balanced scorecard

The article focuses on the problem of formalizing employee performance assessment in mid-sized IT service companies operating under Time & Materials and Outstaff models. Using KTS LLC (250 employees, custom software development) as a case, a three-tier KPI framework grounded in the Balanced Scorecard methodology is proposed. Indicators cascade from corporate through business-unit to individual levels; weights, calculation formulas, and three target zones (threshold, target, stretch) are defined for each tier. The study describes a variable pay linkage model, a 12-month phased rollout roadmap, and an automation scheme leveraging Yandex.Tracker, GitLab, and the company's proprietary OKRsana platform.