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|
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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Measure Spotlights|
Days sales outstanding
This measure calculates the average number of days sales outstanding in accounts receivable for a business entity. Days sales outstanding is the length of time from when a…
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Measure Spotlights|
Cycle time in days from transmission of invoice to receipt of payment
This measure calculates the number of calendar days that elapse from invoicing a customer to receiving payment for the invoiced line items. It is part of a set of Cycle Time…
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Measure Spotlights|
Value of materials and services per $1,000 revenue
This measure calculates the value of materials and series per $1,000 revenue. It is part of a set of Supplemental Information measures that help companies evaluate additional…
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Measure Spotlights|
Ratio of purchases to revenue
This measure calculates the ratio of annual value of all materials and services purchased to revenue. It is part of a set of Supplemental Information measures that help…
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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|
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 "process accounts receivable (AR)" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that process payments due from customers, including all funds received,…
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Measure Spotlights|
Percentage of total receipts that are processed error free the first time
This measure calculates the percentage of total receipts that are processed error free the first time. It is part of a set of Process Efficiency measures that help companies…
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Measure Spotlights|
Personnel cost to perform the process "process accounts receivable (AR)" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the "process accounts receivable (AR)" process, which processes payments due from customers, including…
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Measure Spotlights|
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|
Personnel cost to perform the process "process accounts receivable (AR)" per process FTE
This measure calculates personnel cost per process full-time equivalent (FTE) employee to perform the "process accounts receivable (AR)" process, which processes payments due…
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Measure Spotlights|
Overhead and other costs to perform the process "manage sales orders" per $100,000 revenue
This measure calculates overhead and other costs to perform the process "manage sales orders" per $100,000 business entity revenue. Overhead cost refers to expenses that an…
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Systems cost of the process "Manage sales orders" as a percentage of total process cost
This measure calculates systems cost as a percentage of the total cost to perform the process "manage sales orders". Systems cost refers to a variety of expenses related to…
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Measure Spotlights|
Overhead and other cost to perform the process "manage sales orders" as a percentage of total process cost
This measure calculates overhead and other cost as a percentage of total process cost to perform the process"manage sales orders". Overhead cost refers to expenses that an…