Metrics, KPIs, and Taxonomy for Data Valuation and Monetisation -- Internal Processes Perspective

Eduardo Vyhmeister; Bastien Pietropaoli; Alejando Martinez Molina; Montserrat Gonzalez-Ferreiro; Gabriel Gonzalez-Castane; Jordi Arjona Aroca; Andrea Visentin

arXiv · 2512.10622

Metrics, KPIs, and Taxonomy for Data Valuation and Monetisation -- Internal Processes Perspective

Eduardo Vyhmeister·Bastien Pietropaoli·Alejando Martinez Molina·Montserrat Gonzalez-Ferreiro·Gabriel Gonzalez-Castane·Jordi Arjona Aroca·Andrea Visentin

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Abstract

Data valuation and monetisation are emerging as central challenges in data-driven economies, yet no unified framework exists to measure or manage data value across organisational contexts. This paper presents a systematic literature review of metrics and key performance indicators (KPIs) relevant to data valuation and monetisation, focusing on the Internal Processes Perspective of the Balanced Scorecard (BSC). As part of a broader effort to explore all four BSC perspectives, we identify, categorise, and interrelate hundreds of metrics within a comprehensive taxonomy structured around three core clusters: Data Quality, Governance & Compliance, and Operational Efficiency. The taxonomy consolidates overlapping definitions, clarifies conceptual dependencies, and links technical, organisational, and regulatory indicators that underpin data value creation. By integrating these dimensions, it provides a foundation for the development of standardised and evidence-based valuation frameworks. Beyond its theoretical contribution, the taxonomy supports ongoing practical applications in decision-support systems and data valuation models, advancing the broader goal of establishing a coherent, dynamic approach to assessing and monetising data across industries.

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Eduardo Vyhmeister, Bastien Pietropaoli, Alejando Martinez Molina, Montserrat Gonzalez-Ferreiro, Gabriel Gonzalez-Castane, Jordi Arjona Aroca, Andrea Visentin. 2025-12-11. Metrics, KPIs, and Taxonomy for Data Valuation and Monetisation -- Internal Processes Perspective. https://arxiv.org/abs/2512.10622

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