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 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|
Percentage of total T&E expenditures made using cash advances
This measure calculates the percentage of total travel and entertainment (T&E) expenditures made using cash advances. A cash advance is the process by which an employee…
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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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Measure Spotlights|
Number of finance function FTEs per $1 billion revenue
This measure calculates the number of finance function full-time equivalent employees (FTEs) per $1 billion revenue. The finance function includes activities such as…
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Measure Spotlights|
Number of fixed assets managed per FTE that performs the process "perform fixed-asset accounting"
This measure calculates the number of fixed assets managed per full-time equivalent (FTE) employee that manages and accounts for fixed asset transactions, including additions…
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Measure Spotlights|
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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Measure Spotlights|
Number of FTEs that perform the process group "manage fixed-asset project accounting" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that manage accounts for large funds-invested projects, and manage and…
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Measure Spotlights|
Number of FTEs that perform the fixed assets cycle per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that perform the fixed assets cycle. A fixed asset is a long-term asset,…
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Measure Spotlights|
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|
Number of journal entry line items for fixed asset transactions per FTE that performs the process "perform fixed-asset accounting"
This measure calculates the number of journal entry line items for fixed asset transactions (i.e. additions, retires, adjustments, transfers, and other entries, such as…
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Measure Spotlights|
Personnel cost to perform the process "perform capital planning and project approval" per process FTE
This measure calculates personnel cost per process full time equivalent (FTE) to perform the process "perform capital planning and project approval". Personnel cost refers to…
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Measure Spotlights|
Number of business entity employees per finance function FTE
This measure calculates the number of business entity employees (temporary, part-time, and full-time headcount) per finance function full-time equivalent (FTE). It is part of…
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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,…