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 days to complete the annual budget
This measure calculates the number of calendar days (including weekends) it takes to complete the annual budget. It is part of a set of Cycle Time measures that help…
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Measure Spotlights|
Percentage error for the total sales forecast
This measure calculates total sales forecasting percentage error. It is calculated as the absolute value of ((Projected – actual sales) / actual sales) * 100.
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Total cost to perform the process "perform planning/budgeting/forecasting" as a percentage of revenue
This measure calculates the total cost to perform the process "perform planning/budgeting/forecasting"—which involves developing periodic plans, budgets, and forecasts to…
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Measure Spotlights|
Overall forecast accuracy
Forecast accuracy compares forecasted sales for a specific period. Forecast accuracy is computed as 1 - the absolute value of (actual sales - forecast sales), divided by the…
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Measure Spotlights|
Total cost to perform the process "perform planning/budgeting/forecasting" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the process "perform planning/budgeting/forecasting," which involves developing periodic plans, budgets,…
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Measure Spotlights|
Percentage of total control violations that are previously identified
This measure calculates previously identified control violations as a percentage of total control violations. Previously identified control violations are repeats of…
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Measure Spotlights|
Personnel cost to perform the process "establish internal controls, policies, and procedures" per $1,000 revenue
This measure calculates personnel cost per $1,000 purchases to perform the "establish internal controls, policies, and procedures" process, which entails forming the rules…
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Measure Spotlights|
Personnel cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the "operate controls and monitor compliance with internal controls policies and procedures" process,…
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Number of FTEs that perform the process "establish internal controls, policies, and procedures" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion that perform the process "establish internal controls, policies, and procedures,"…
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Number of FTEs that perform the process group "manage internal controls" 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 internal controls," which…
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Measure Spotlights|
Outsourced cost to perform the process "establish internal controls, policies, and procedures" per $1,000 revenue
This measure calculates outsourced cost per $1,000 revenue to perform the "establish internal controls, policies, and procedures" process, which entails forming the rules and…
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Measure Spotlights|
Outsourced cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" per $1,000 revenue
This measure calculates outsourced cost per $1,000 revenue to perform the "operate controls and monitor compliance with internal controls policies and procedures" process,…
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Measure Spotlights|
Outsourced cost to perform the process "report on internal controls compliance" per $1,000 revenue
This measure calculates outsourced cost per $1,000 revenue to report on internal controls compliance to the appropriate authority, including IT regulations and pertinent data…
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Percentage of total control violations that are new
This measure calculates the percentage of total control violations that are new. New control violations are unique new instances of violation identified during the 12-month…
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Measure Spotlights|
Systems cost to perform the process "establish internal controls, policies, and procedures" per $100,000 revenue
This measure calculates systems cost per $100,000 revenue to perform the "establish internal controls, policies, and procedures" process, which entails forming the rules and…