Performing strategically important activities more efficiently than competitors is an important task in the value creation process. The method of balanced scorecard is used in solving the problem of increasing the value of the product, the efficiency of the company. Results: Identification of regularities in the construction of the KPI system. Importance: The subject of the study is to determine and build a system of key performance indicators of management in the dairy cluster. Objectives: Determination of modulators to achieve efficiency, taking into account industry specifics. Conclusions and Relevance: The interrelations between the factors influencing the building of the KPI system are revealed.