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|
Number of active customers managed per FTE that performs the process "process accounts receivable (AR)"
This measure calculates the number of active customers managed per full-time equivalent (FTE) employee that processes payments due from customers, including all funds…
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Measure Spotlights|
Percentage of independent members on the audit committee
This measure calculates the percentage of independent members on the audit committee. It is part of a set of Supplemental Information measures that help companies evaluate…
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Measure Spotlights|
Percentage of officers/employees on the audit committee
This measure calculates percentage of officers/employees on the audit committee. It is part of a set of Supplemental Information measures that help companies evaluate…
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Measure Spotlights|
Percentage of other non-independent members on the audit committee
This measure calculates percentage of other non-independent members (i.e. other than officers/employees) on the audit committee. It is part of a set of Supplemental…
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Measure Spotlights|
Other cost to perform the process "process accounts receivable (AR)" as a percentage of total process cost
This measure calculates other cost to perform the process "process accounts receivable (AR)" as a percentage of total process cost. Other cost refers to costs other than…
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Measure Spotlights|
Other cost to perform the process "process accounts receivable (AR)" per $100,000 revenue
This measure calculates other cost to perform the process "process accounts receivable (AR)" per $100,000 business entity revenue. Other cost refers to costs other than…
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Measure Spotlights|
Total cost to perform the process "process accounts receivable (AR)" as a percentage of total order-to-cash process cost
This measure calculates the total cost to process payments due from customers—including all funds received, whether by check or electronically—as a percentage of the total…
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Measure Spotlights|
Overhead cost to perform the process "process accounts receivable (AR)" as a percentage of total process cost
This measure calculates overhead cost to perform the process "process accounts receivable (AR)" as a percentage of total process cost. Overhead cost refers to expenses that…
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Measure Spotlights|
Overhead cost to perform the process "process accounts receivable (AR)" per $100,000 revenue
This measure calculates overhead cost to perform the process "process accounts receivable (AR)" per $100,000 business entity revenue. Overhead cost refers to expenses that an…
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Measure Spotlights|
Outsourced cost to perform the process "process accounts receivable (AR)" per $1,000 revenue
This measure calculates outsourced cost per $1,000 revenue to perform the "process accounts receivable (AR)" process, which processes payments due from customers, including…
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Measure Spotlights|
Percentage of receipts automatically matched to open items in the accounts receivable sub ledger
This measure calculates the percentage of receipts automatically matched to open items in the accounts receivable sub ledger. It is part of a set of Process Efficiency…
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Measure Spotlights|
Overhead and other costs to perform the process "process accounts receivable (AR)" as a percentage of total process cost
This measure calculates the percentage of the total cost to perform the "process accounts receivable (AR)" process that comes from overhead and other costs. The purpose of…
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Measure Spotlights|
Overhead and other costs to perform the process "process accounts receivable (AR)" per $100,000 revenue
This measure calculates overhead and other costs per $100,000 revenue to perform the "process accounts receivable (AR)" process, which processes payments due from customers,…
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Measure Spotlights|
Outsourced cost to perform the process "process accounts receivable (AR)" as a percentage of total process cost
This measure calculates the percentage of the total cost to perform the "process accounts receivable (AR)" process that comes from outsourced cost. The purpose of this…
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Measure Spotlights|
Number of primary controls per 1,000 employees
This measure calculates the number of primary controls per 1,000 employees. In the context of internal controls, a primary control is a control that is part of regular…