- October 31, 2017
- Member: FREE
APQC often receives questions from members about what is included in benchmarking metrics related to total finance function costs. Specifically, there are many questions about whether the total cost of the finance function metrics include facilities or real estate costs, IT costs, or other miscellaneous costs that organizations incur in their day-to-day activities. This article explains what APQC includes in overhead costs and provides a sample of size, regions, and industries' overhead costs.