Hi Rave,
First you need to identify the Job purpose. Suppose you are hiring a Finance guy( Manager Finance) in your company.Before hiring you would have decided a role for him.You will have to do Job analysis and find out the purpose of hiring the Finance Manager. why this particular position is required in the company and what set of responsibilities he will be handling as a Finance Manager. e.g. Invoicing, billing..... you can keep it under Sales Accounting.
Likewise you can set the KRAs for other positions. KRAs for different positions and levels would differ from each other as each role has its own purpose in the company.
Best regards,
Manish Kujur
Sr. Executive HR
Solutions|Digitas