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The first chapter sets out, from the outset, the close relationship between performance management and the definition of indicators; the Indicator, the DNA of performance management. From the point of view of both companies (profit-making organisations) and development projects (not-for-profit entities), performance management is a major issue for managers. Whatever the nature of the performance, the definition of indicators is essential. It is the DNA of performance management. The second chapter deals in depth with the problem of indicators in its threefold dimension - elements of parameterisation - criteria of distinction - points of attention for formulation. The indicator is revealed in all its glory. The third chapter sets out the main components of the acronym BEAUx, which replaces SMART, by reviewing the fundamental characteristics of an indicator and displaying all its BEAUTIFULNESS. The indicator is beautiful. The fourth and final chapter, very inspired by the rest, sets out, in the form of a dialogue, in an original style, 'a review of the current state of the work'.