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|
Return on fixed assets
This measure calculates return on a long-term asset (e.g., property, plant, or equipment) not purchased or sold in the normal course of business but instead used by the…
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Scrap and rework costs as a percentage of cost of goods sold
This measure calculates the total cost of material that is added into production but is not part of a finished product as a percentage of cost of goods sold (COGS). COGS…
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Value of plant shipments per manufacturing employee
This measure calculates the total annual value of plant shipments per manufacturing employee. It is part of a set of Process Efficiency measures that help companies optimize…
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Percentage of total revenue from outsourced manufacturing
This measure calculates the percentage of total annual revenue produced by third parties, such as manufacturing service providers or contract manufacturers. It measures the…
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Raw material inventory turns
This measure calculates raw material inventory turns by dividing cost of goods sold (COGS) for the year by the average value of month-end raw material inventory for the most…
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Raw material inventory days of supply
This measure determines raw material inventory days of supply, which is calculated as the value of raw materials inventory divided by the "value of transfers divided by 365…
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Cycle time in days between transmission of invoice and shipment of goods or delivery of services
This measure calculates the number of calendar days (including weekends) that elapse between when an invoice/bill is transmitted to the customer and when goods/services are…
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Percentage of invoice line items processed error free the first time
This measure calculates the percentage of invoice line items processed error free the first time. An invoice line item is a single entry on an invoice. For example, an…
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Cycle time in days for credit approval
This measure calculates the average number of calendar days (including weekends) it takes to receive credit approval. It is a Cycle Time measure that helps companies analyze…
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Percentage of billed/invoiced line items offering a discount
This measure calculates the percentage of line items on an invoice/bill that offer a discount. A discount is a reduction in the amount of an invoice/bill to be paid if the…
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Percentage of fixed asset transactions handled automatically without human intervention
This measure calculates percentage of fixed asset transactions handled automatically without human intervention. A fixed asset transaction would include additions, retires,…
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Number of fixed assets transactions per FTE that performs the process "perform fixed-asset accounting"
This measure calculates the number of fixed asset transactions (i.e. additions, retires, adjustments, transfers and other entries, such as depreciation, recorded to the fixed…
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Measure Spotlights|
Cycle time in days to capitalize a fixed asset purchase
This measure calculates the number of calendar days (including weekends) it takes to capitalize a fixed asset purchase once a purchased asset is deemed productive. A fixed…
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Cycle time in days from producing annual flash reports to completing consolidated annual financial statements
This measure calculates the number of calendar days (including weekends) that elapse between producing the initial annual flash reports for management and completing the…
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Measure Spotlights|
Cycle time in calendar days from producing monthly flash reports to completing the monthly consolidated financial statements
This measure calculates the number of calendar days (including weekends) that elapse between producing the initial monthly flash reports for management and completing the…