Top Performers in General Accounting and Reporting: Correlations



In mid-2014, APQC and IBM collaborated to explore the following question: "Looking at APQC process benchmarking data, what can we reliably say about the top performers in the realm of general accounting and reporting?" We wanted to better understand the finance teams that clearly excel when ranked according to four dimensions of process productivity:

  • Low cost
  • High process efficiency
  • Low cycle time
  • High staff productivity

The data report includes metrics and analyses based upon the top performers, along with a look at how the top performers compared with comparison groups. This article describes how different metrics correspond to one another when it comes to top performers, and how an increase in one can allow someone to predict the behavior of another.

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