Value drivers and key performance indicators (KPIs) are fundamental components of strategic management that help organizations enhance their performance and achieve their goals. Value drivers are the critical factors that significantly influence a company's ability to generate value and achieve long-term success. These drivers can include aspects such as product quality, customer satisfaction, operational efficiency, and innovation. Identifying and optimizing these value drivers enables businesses to focus on areas that have the greatest impact on their performance and competitive advantage. KPIs, on the other hand, are specific, measurable metrics used to evaluate progress towards strategic objectives and assess the effectiveness of business operations. By setting clear KPIs aligned with value drivers, organizations can track performance, identify trends, and make data-driven decisions. Together