Resource Library
APQC’s Resource Library is your source for timely and topical information to help you meet your most complex business process and knowledge management challenges. Explore our ever-growing collection of more than 5000 research-based best practices, benchmarks and metrics, case studies, and other valuable APQC content.
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Measure Spotlights|
Selling, general, and administrative (SGA) costs per business entity employee
This measure calculates selling, general, and administrative (SG&A) costs per business entity employee. Selling, General, and Administrative (SG&A) Costs refers to the…
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Cycle time in days from receipt of invoice until approved and scheduled for payment
This measure calculates the number of calendar days (including weekends) that elapse from receipt of an invoice until it is approved and scheduled for payment. It is part of…
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Cost of goods sold as a percentage of revenue
This measure calculates the total annual cost of goods sold (COGS) as a percentage of revenue. COGS represents the cost of purchasing raw materials and manufacturing finished…
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Number of invoice line items processed per FTE that performs the process "process accounts payable (AP)"
This measure calculates the number of invoice line items processed per full-time equivalent (FTE) employee that processes payments of operating expenses and other supplier…
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Number of invoiced line items per $1,000 purchases
This measure calculates the number of invoiced line items per $1,000 purchases. An invoice line item is a single entry on an invoice. For example, an invoice for 10 red books…
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Number of T&E disbursements per "process expense reimbursements" FTE
This measure calculates the number of travel and entertainment (T&E) disbursements per full-time equivalent employee that performs the "process expense reimbursements"…
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Measure Spotlights|
Outsourced cost to perform the process "process accounts payable (AP)" per $1,000 revenue
This measure calculates outsourced cost per $1,000 revenue to perform the "process accounts payable (AP)" process, which consists of processing payments of operating expenses…
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Outsourced cost to perform the process "process expense reimbursements" per $1,000 revenue
This measure calculates outsourced cost per $1,000 revenue to process reimbursements to employees for the expenses incurred during the course of business. Activities include…
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Measure Spotlights|
Number of disbursements per FTE that performs the process "process accounts payable (AP)"
This measure calculates the number of disbursements per full-time equivalent (FTE) employee that processes payments of operating expenses and other supplier charges. A…
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Measure Spotlights|
Number of FTEs that perform the process group "process accounts payable and expense reimbursements" per $1 billion revenue
This measure calculates the number of full-time equivalents employees (FTEs) per $1 billion revenue that process payments of operating expenses and other supplier charges,…
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Measure Spotlights|
Number of FTEs that perform the process "process expense reimbursements" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that perform the "process expense reimbursement" process, which consists of…
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Measure Spotlights|
Number of FTEs that perform the process "process expense reimbursements" per $1 million T&E expenditures
This measure calculates the number of full-time equivalent employees (FTEs) that perform the "process expense reimbursement" process, per $1 million travel and entertainment …
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Percentage of disbursements that are first time error free
This measure calculates the percentage of disbursements that are error free the first time. A disbursement is a single remittance to a supplier of goods or services to pay…
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Measure Spotlights|
Percentage of total finance function FTEs allocated to the process group "perform accounts payable and expense reimbursements"
This measure calculates the percentage of total finance function full-time equivalent employees (FTEs) allocated to the process group "perform accounts payable and expense…
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Measure Spotlights|
Percentage of total finance function FTEs allocated to the process "process accounts payable"
This measure calculates the percentage of total finance function full-time equivalent employees (FTEs) allocated to the "perform accounts payable (AP)" process, which…