Thank you for your response. Unfortunately for me, I have zero influence on this decision process (in our case, the rabid hunger for "Leading Indicators"). I get shut down or over-ruled whenever I bring up how some level of ambiguity is unavoidable and it makes little sense to treat software engineering work like a factory process.

Having to suck it up and deal right now. I appreciate you reminding me that KPIs are just a tool. :)