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|
Cycle time in hours to reconcile a single bank account
This measure calculates the number of hours it takes to reconcile a single bank account. It is part of a set of Cycle Time measures that help companies analyze the duration…
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Measure Spotlights|
Number of FTEs that perform the process group "manage treasury operations" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that perform the process group "manage treasury operations," which consists…
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Measure Spotlights|
Average cycle time in hours to develop a short-term cash flow forecast
This measure calculates the average number of hours it takes to develop a short-term cash flow forecast. It is part of a set of Cycle Time measures that help companies…
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Measure Spotlights|
Average cycle time in hours for the organization to concentrate/physically pool cash and establish a daily cash position
This measure calculates the average number of hours it takes for the organization to concentrate/physically pool cash and establishes a daily cash position. It is part of a…
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Measure Spotlights|
Average cycle time in minutes for the organization to concentrate/physically pool cash and establish a daily cash position
This measure calculates average cycle time in minutes for the organization to concentrate/physically pool cash and establish a daily cash position. This Cycle Time measure is…
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Measure Spotlights|
Conversion costs as a percentage of cost of goods sold
This measure calculates the percentage of cost of goods sold (COGS) that comes from conversion costs. Conversion costs equate to the sum of labor and overhead costs. Overhead…
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Measure Spotlights|
Total cost of manufacturing as a percentage of revenue
This measure calculates the total cost of manufacturing finished goods as a percentage of revenue. These manufacturing costs are those associated with the physical production…
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Total cost of manufacturing (without materials) as a percentage of revenue
This measure calculates total cost of manufacturing (without materials) as a percentage of revenue. Total manufacturing cost describes costs associated with the physical…
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Scrap and rework costs as a percentage of sales
This measure helps companies calculate the total cost of material that is added into production but is not part of a finished product as a percentage of sales. It is part of…
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Overhead costs as a percentage of cost of goods sold
This measure calculates the percentage of cost of goods sold (COGS) that comes from overhead costs. Overhead costs refer to those that an organization cannot identify as…
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This measure calculates the maximum number of hours it takes to engineer, select and negotiate with suppliers and order materials for customized configuration of non-standard…
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Measure Spotlights|
Labor costs as a percentage of cost of goods sold
This measure calculates the percentage of cost of goods sold (COGS) that comes from labor costs. COGS represents the cost of purchasing raw materials and manufacturing…
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Manufacturing controllable cost as a percentage of revenue
This measure calculates all costs under direct control of the manufacturing operation— which includes direct labor and expenses, asset charges, and excess material and…
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Measure Spotlights|
Primary product manufacturing cycle time in hours
This measure calculates the average manufacturing time (in hours) for high level product that a company manufactures. It is a Cycle Time measure that helps companies analyze…
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Measure Spotlights|
Material costs as a percentage of cost of goods sold
This measure calculates the percentage of cost of goods sold (COGS) that comes from material costs. COGS represents the cost of purchasing raw materials and manufacturing…