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|
Percentage of FTEs that perform the process "manage financial policies and procedures" that perform the activity "establish common financial systems"
This measure calculates percentage of full time equivalents (FTEs) that perform the process "manage (financial) policies and procedures" that perform the activity "establish…
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Internal cost to perform the process "perform cost accounting and control" and "perform cost management" per process FTE
This measure calculates internal cost per process full time equivalent (FTE) to perform the process "perform cost accounting and control" and "perform cost management"…
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Measure Spotlights|
Total internal cost to perform the process group "perform planning and management accounting" per process group FTE
This measure calculates total internal cost per process full time equivalent (FTE) to perform the process group "perform planning and management accounting". Internal cost is…
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Number of budget line items per FTE that performs the process "perform planning/budgeting/forecasting"
This measure calculates the number of line items budgeted for the complete budget per full time equivalent (FTE) that performs the process "perform planning/budgeting…
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Net value of fixed assets as a percentage of gross value of fixed assets
This measure calculates net value of fixed assets as a percentage of gross value of fixed assets. A fixed asset is a long-term asset (e.g., property, plant, or equipment) not…
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Percentage of capital projects completed on time
This measure calculates the percentage of capital projects completed on time. A capital project is an undertaking that is planned and approved to construct or purchase a…
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Percentage change in business entity's gross margin over the past three years
This measure calculates the percentage change in a business entity's gross margin over the past three years. Gross margin equals (net sales minus the cost of goods and…
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Outsourced cost to perform the process "perform fixed-asset accounting" per $1,000 revenue
This measure calculates outsourced cost per $1,000 revenue to perform the process "perform fixed-asset accounting," which consists of managing and accounting for fixed asset…
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Systems cost to perform the fixed assets cycle per $100,000 revenue
This measure calculates systems cost per $100,000 revenue to perform the fixed assets cycle. A fixed asset is a long-term asset (e.g., property, plant, or equipment) not…
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Measure Spotlights|
Systems cost to perform the process "perform fixed-asset accounting" per $100,000 revenue
This measure calculates systems cost per $100,000 revenue to perform the process "perform fixed-asset accounting," which consists of managing and accounting for fixed asset…
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Measure Spotlights|
Total cost of the depreciation expense per $1,000 revenue
This measure calculates the total cost of the annual depreciation expense recorded by a site for financial accounting purposes during the year, per $1,000 revenue…
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Overhead and other costs to perform the process "perform fixed-asset accounting" as a percentage of total process cost
This measure calculates overhead and other costs to perform the process "perform fixed-asset accounting" as a percentage of total process cost. Overhead cost refers to…
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Measure Spotlights|
Overhead and other costs to perform the process "perform fixed-asset accounting" per $1,000 revenue
This measure calculates overhead and other costs to perform the process "perform fixed-asset accounting" per $1,000 revenue. Overhead cost refers to expenses that an…
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Total cost of the process "perform capital project accounting" per approved capital project
This measure calculates the total cost per approved capital project to perform the process "perform capital project accounting," which consists of managing and accounting for…
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Measure Spotlights|
Number of approved capital projects per FTE that performs the process "perform capital planning and project approval"
This measure calculates total number of capital projects approved in the past 12 months per full time equivalent (FTE) that performs the process "perform capital planning and…