Generally, KRAs and drawn from JDs which gives an idea about the roles and responsibilities of a job holder. You need to sit with the HODs or immediate superior of the role holder to determine and confirm the KRAs and also the relative KPIs. Alternatively, create a databankof KRAs with the help of all the JDs of the organisation. Direct the HIODs to sit with individual team members, pick the KRAs relevant for each job holder, determine the targets or goals which can be mutually agreed upon and confirmed. If you have a system driven PMS, it becomes easier go identify the immediate superior, who will identify his Immediate superior. Consequently each individual employee will have an immediate superior who will help you fix the goals and later appraise you on your performance. This is cleared by the next superior just in case there are any bias or prejudice in the appraisal process. It is a pretty long topic and I conduct workshops in organisations on Performance Managfement System. Best wishes