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|
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 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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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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Measure Spotlights|
Total cost to perform the process "process accounts payable (AP)" per invoice processed
This measure calculates the total cost per invoice processed to perform the "process accounts payable (AP)" process, which consists of processing payments of operating…
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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|
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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Measure Spotlights|
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|
Number of payables invoices processed per $1 million revenue
This measure calculates number of payables invoices processed per $1 million revenue. An invoice is a bill prepared by a seller of goods or services and submitted to the…
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Measure Spotlights|
Total cost to perform the process "process accounts payable (AP)" as a percentage of revenue
This measure calculates the total cost as a percentage of revenue to perform the "process accounts payable (AP)" process, which consists of processing payments of operating…
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Measure Spotlights|
Number of FTEs that perform the process "process accounts payable (AP)" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that process payments of operating expenses and other supplier charges. It…
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Measure Spotlights|
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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Measure Spotlights|
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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Measure Spotlights|
Number of invoices processed per FTE that performs the process "process accounts payable (AP)"
This measure calculates the number of invoices processed per full-time equivalent (FTE) employee that processes payments of operating expenses and other supplier charges. An…