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|
Personnel cost to perform the process "process payroll taxes" per employee paid
This measure calculates personnel cost per employee paid to perform the "process payroll taxes" process, which ensures regulatory and statutory compliance for payroll tax…
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Measure Spotlights|
Personnel cost to perform the process "report time" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the "report time" process, which consists of capturing/approving consolidated employee time information…
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Measure Spotlights|
Percentage of time records that are submitted electronically
This measure calculates the percentage of time records that are submitted electronically. A time record is a single line item on an individual employee's time sheet/card…
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Measure Spotlights|
Percentage of time records that are entered manually into the payroll system
This measure calculates the percentage of time records that are entered manually into the financial system that calculates employee wages based on factors such as taxes,…
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Measure Spotlights|
Personnel cost to perform the process group "process payroll" per process group FTE
This measure calculates personnel cost per process group full-time equivalent (FTE) employee to perform the process group "process payroll," which consists of the payment of…
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Measure Spotlights|
Outsourced cost to perform the process "report time" per employee paid
This measure calculates outsourced cost per employee paid to perform the process "report time". Outsourced cost refers to the total cost of outsourcing a specific process to…
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Measure Spotlights|
Overhead and other costs to perform the process "report time" per employee paid
This measure calculates overhead and other cost per employee paid to perform the process "report time". Overhead cost refers to expenses that an organization cannot identify…
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Measure Spotlights|
Number of invoices processed per FTE that performs the process "process accounts receivable (AR)"
This measure calculates the number of invoices 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 FTEs that perform the process "invoice customer" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that develop and deliver customer invoices. It is part of a set of Process…
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Measure Spotlights|
Systems cost to perform the process "invoice customer" per $100,000 revenue
This measure calculates systems cost per $100,000 revenue to perform the process "invoice customer," which involves preparing detailed reports of customer purchases and…
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Measure Spotlights|
Systems cost to perform the process "manage and process adjustments/deductions" per $100,000 revenue
This measure calculates systems cost per $100,000 revenue to perform the process "manage and process adjustments/deductions," which consists of creating and providing funds…
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Measure Spotlights|
Systems cost to perform the process "manage and process collections" per $100,000 revenue
This measure calculates systems cost per $100,000 revenue to perform the process "manage and process collections," which consists of posting entries to respective accounts,…
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Measure Spotlights|
Systems cost to perform the process "process accounts receivable (AR)" as a percentage of total process cost
This measure calculates the percentage of the total cost to perform the "process accounts receivable (AR)" process that comes from systems cost. The purpose of this process…
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Measure Spotlights|
Inventory accuracy
This measure calculates average inventory accuracy, which is the absolute value of the sum of the variance between physical inventory and perpetual inventory (i.e. inventory…
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Measure Spotlights|
Inventory carrying cost as a percentage of inventory value
This measure calculate inventory carrying cost as a percentage of inventory value. Inventory carrying cost includes opportunity cost/cost of capital (for the money tied up in…