From comments made by our external auditor this year, I need to question if there is a difference between Quality Objectives and Business KPI's. In the past we have considered these to be seperate items, our objectives have been based around improvements to the QMS, our KPI's target the performance of the company. This year, our external auditor was interested in our Service Response KPI's (response times to customer requests for service) as these indicated levels of sucess in meeting customer requirments and as such should be considered as a Quality Objective. Im happy that some KPI's could be a measure of process performance. Any sugestions?