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|
Cycle time in days to complete the annual budget
This measure calculates the number of calendar days (including weekends) it takes to complete the annual budget. It is part of a set of Cycle Time measures that help…
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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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Percentage error for the total sales forecast
This measure calculates total sales forecasting percentage error. It is calculated as the absolute value of ((Projected – actual sales) / actual sales) * 100.
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Measure Spotlights|
Total cost to perform the process "perform planning/budgeting/forecasting" as a percentage of revenue
This measure calculates the total cost to perform the process "perform planning/budgeting/forecasting"—which involves developing periodic plans, budgets, and forecasts to…
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Measure Spotlights|
Overall forecast accuracy
Forecast accuracy compares forecasted sales for a specific period. Forecast accuracy is computed as 1 - the absolute value of (actual sales - forecast sales), divided by the…
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Total cost to perform the process "perform planning/budgeting/forecasting" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the process "perform planning/budgeting/forecasting," which involves developing periodic plans, budgets,…
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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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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|
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|
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…