# KPI library for multi-company groups

> This free Excel library holds forty measures for groups of companies in services, hospitality, software, manufacturing and retail. For each it gives the formula, the statistics you need to record, the money accounts it draws on and who it is good for. A calculator works out any measure for up to eight companies and rolls it up correctly for the group.

Source: https://finconsol.com/blog/resources/kpi-library-for-groups/ (updated 28 October 2026)

| KPI | Formula | Statistic it needs | Good for |
| --- | --- | --- | --- |
| Revenue per head | Fee revenue / Average headcount | Headcount | Consultancies and agencies |
| RevPAR | Room revenue / Room-nights available | Room-nights available | Hotels |
| Cost per unit produced | Production costs / Units produced | Units produced | Plants making the same product |

*Three of the forty measures, as they appear in the library*

## How to use it

1. **Find your sector** on the KPI library sheet and read the Statistics column. Those are the non-money figures to record each month, by company.
2. **Pick a measure** on the Calculator sheet.
3. **Enter each company's numerator and denominator,** in the group currency for money.
4. **Read the group result.** It is the sum of the numerators divided by the sum of the denominators, not the average of the company results.

## Who is it for?

Finance heads and group controllers who report ratios across companies of different sizes, and anyone setting up [statistical accounts](/blog/glossary/statistical-account/) for headcount, room-nights, units or stores. The measures are definitions, so they work on any system. When you need the statistics and the money in one report each month, [Finconsol stores them beside the ledger](https://finconsol.com/statistical-accounts/).

## Questions

**Why not average the company ratios?**

Averaging gives a small company the same weight as a large one. Add the numerators, add the denominators, then divide. The Calculator shows the difference.

**How should headcount be counted?**

Choose one definition for the whole group, for example average full-time equivalents in the month, and use it in every company.

**Can I add my own measures?**

Yes. Add a row on the KPI library sheet with the same columns and extend the list range on the Calculator sheet.

**Do I need Excel?**

The file uses standard formulas and opens in Excel, LibreOffice and Google Sheets.