I do strategic planning often and while there is an overall process to follow, I believe that Key Performance Indicators must be specific to the business, organization, or field in which the plan is written. They must be tied to the objectives (which are the goals, expressed in measurable terms). How they will be measures should be part of the strategic plan, not something invented later.
Ten Keys to Successful Strategic Planning for Nonprofit and Foundation Leaders
No organization exists in a static environment. Social, political and economic trends continually impact the demand for its offerings and services.Even as advances in technology present new opportunities, they also generate new expectations. Needs and community demographics are all subject to change.
I think achieving strategic success requires not only a strategic plan but the right tool to measure the progress of the organisation in achieving such objectives. So the balanced scorecard can be a good starting point. Obviously, you need to make your choice regarding which KPIs are to be used for the internal processes perspective. So these need to be industry specific ( and company specific).