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|
Personnel cost to perform the process group "perform revenue accounting" per process group FTE
This measure calculates personnel cost per process full-time equivalent (FTE) employee to perform the process group "perform revenue accounting," which involves comparing…
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Measure Spotlights|
Total cost to perform the process group "perform revenue accounting" per $1,000 revenue
This measure calculates total cost to perform the process group "perform revenue accounting" per $1,000 business entity revenue. Total cost is the sum of personnel …
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Number of adjustments/deductions per FTE that performs the process "manage and process adjustments/deductions"
This measure calculates the number of adjustments/deductions per full-time equivalent (FTE) employee that performs the process "manage and process adjustments/deductions,"…
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Cycle time in days to resolve adjustments
This measure calculates number of days it takes to resolve adjustments. An adjustment is when an amount is changed due to an error/miscommunication between two parties…
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Gross margin return on investment (GMROI)
This measure calculates gross margin return on investment (GMROI), by dividing business entity gross margin by its average cost of inventory. This Process Efficiency measure…
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Average value of a retail e-commerce order
This measure calculates average value of e-commerce orders. This Supplemental Information measure is intended to help companies evaluate additional variables related to the…
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Average annual sales order value for a brick-and-mortar retail store
This measure calculates average sales order value for orders placed at the retail store. This Process Efficiency measure is intended to help companies minimize waste and…
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Average gross profitability for brick-and-mortar retail stores
This measure calculates store profitability (calculate as gross profit as a percentage of revenue) for the physical retail store. This Process Efficiency measure is intended…
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Like for Like (LFL) brick-and-mortar retail sales growth
This measure calculates Like for Like (LFL) retail sales growth for retail stores. Like for Like (LFL) retail sales growth refers to the growth in sales as recorded by the…
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Average annual in-store sales per square foot of brick-and-mortar retail selling space
This measure calculates average in-store sales per square foot of selling space. This Process Efficiency measure is intended to help companies minimize waste and refine…
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Average cost per click for an online retail ad
This measure calculates average cost per click for online advertisement. This Cost Effectiveness measure is intended to help companies understand this cost expenditure…
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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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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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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…