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|
Number of invoices processed per FTE that performs the process "invoice customer"
This measure calculates the number of invoices processed per full-time equivalent (FTE) employee who develops and delivers customer invoices. It is part of a set of Staff…
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Number of receipts processed per FTE that performs the process "process accounts receivable (AR)"
This measure calculates the number of receipts processed per full-time equivalent (FTE) employee that processes payments due from customers, including all funds received,…
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Measure Spotlights|
Number of receipts processed per $1,000 of revenue
This measure calculates the number of receipts processed per $1,000 of revenue. It is part of a set of Supplemental Information measures that help companies evaluate…
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Measure Spotlights|
Business entity revenue per business entity employee
This measure calculates revenue per employee for the current reporting period. It is a Staff Productivity measure that helps companies assess the efficiency of their staff…
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Business entity revenue per business entity FTE
This measure calculates business entity revenue per business entity full-time equivalent employee (FTE). This Staff Productivity measure is intended to help companies assess…
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Selling, general, and administrative (SGA) costs as a percentage of business entity revenue
This measure calculates the organization's expenditure in selling, general, and administrative (SG&A) costs as a percentage of business entity revenue. SG&A costs encompass a…
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Total cost of continuing operations as percentage of revenue
This measure calculates the total cost of continuing operations as a percentage of revenue. Total cost of continuing operations is the sum of cost of goods sold (COGS) and…
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Other cost to perform the process "process expense reimbursements" per T&E disbursement
This measure calculates other cost per travel and entertainment (T&E) disbursement to process reimbursements to employees for the expenses incurred during the course of…
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Overhead and other cost to perform the process "process accounts payable (AP)" per invoice processed
This measure calculates overhead and other costs per invoice processed to perform the "process accounts payable (AP)" process, which consists of processing payments of…
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Measure Spotlights|
Overhead and other cost to perform the process "process expense reimbursements" per T&E disbursement
This measure calculates overhead and other costs per travel and entertainment (T&E) disbursement to process reimbursements to employees for the expenses incurred during the…
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Measure Spotlights|
Number of business entity employees per finance function FTE
This measure calculates the number of business entity employees (temporary, part-time, and full-time headcount) per finance function full-time equivalent (FTE). It is part of…
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Measure Spotlights|
Total cost to perform the finance function as a percentage of selling, general, and administrative (SGA) costs
This measure calculates the total cost to perform the finance function as a percentage of selling, general, and administrative (SG&A) costs. The finance function includes…
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Measure Spotlights|
Number of invoices processed per $1,000 of purchases
This measure calculates the number of invoices processed per $1,000 of purchases. An invoice is a bill prepared by a seller of goods or services and submitted to the buyer…
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Measure Spotlights|
Percentage of FTEs that perform the process "process accounts payable (AP)" that perform the activity "process payments"
This measure calculates the percentage of full-time equivalent employees (FTEs) that perform the "process accounts payable (AP)" process—which consists of processing payments…
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Measure Spotlights|
Total cost to perform the process group "process accounts payable and expense reimbursements" as a percentage of selling, general, and administrative (SGA) costs
This measure calculates the total cost to perform the process group "process accounts payable and expense reimbursements" as a percentage of selling, general, and…