From Secrets of SharePoint – Tip of the Day
For an Intranet, determining key company metrics and showing them graphically can help keep staff focused on the same goals. SharePoint provides a Key Performance Indicator (KPI) web part which is set up by default in a site created using the Reports template. This web part is also available in other site templates such as Team / Collaboration.
Setup a KPI list and a data source such as Excel, a SharePoint list or any external data source to hold your metric data, then create the KPI itself. By default, this can be used with a Green/Yellow/Red indicator for a quick view of whether company metrics are on track.