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 finance function FTEs per 100 business entity employees
This measure calculates the number of finance function full-time equivalent employees (FTEs) per every 100 business entity headcount. The finance function includes activities…
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Measure Spotlights|
Percentage of invoice line items paid on time by the business entity
This measure calculates the percentage of invoice line items paid on time. An invoice line item is a single entry on an invoice. For example, an invoice for 10 red books at …
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Percentage of invoice line items received electronically
This measure calculates the percentage of invoice line items received electronically. An invoice line item is a single entry on an invoice. For example, an invoice for 10 red…
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Percentage of invoice line items that are matched the first time
This measure calculates the percentage of invoice line items that are matched the first time. An invoice line item is a single entry on an invoice. For example, an invoice…
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Percentage of invoices paid within the discount period
This measure calculates the percentage of invoices paid within the specified discount period. The discount period is the span of time in which an invoice must be paid in full…
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Personnel cost to perform the process "process expense reimbursements" per process FTE
This measure calculates personnel cost per process full-time equivalent (FTE) employee to process reimbursements to employees for the expenses incurred during the course of…
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Number of invoices processed per $1,000 of purchases
This measure calculates the number of invoices processed per $1,000 of purchases. An invoice is a bill prepared by a seller of goods or services and submitted to the buyer…
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Percentage of FTEs that perform the process "process accounts payable (AP)" that perform the activity "process payments"
This measure calculates the percentage of full-time equivalent employees (FTEs) that perform the "process accounts payable (AP)" process—which consists of processing payments…
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Measure Spotlights|
Total cost to perform the process group "process accounts payable and expense reimbursements" as a percentage of selling, general, and administrative (SGA) costs
This measure calculates the total cost to perform the process group "process accounts payable and expense reimbursements" as a percentage of selling, general, and…
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Measure Spotlights|
Total cost to perform the process "process accounts payable (AP)" as percentage of selling, general, and administrative (SGA) costs
This measure calculates the total cost to perform the "process accounts payable (AP)" process as a percentage of selling, general, and administrative (SG&A) costs. The…
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Measure Spotlights|
Total cost to perform the process "process expense reimbursements" as percentage of selling, general, and administrative (SGA) costs
This measure calculates the total cost to perform the "process expense reimbursements" process as a percentage of selling, general, and administrative (SG&A) costs. The…
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Overhead and other costs to perform the process "process accounts payable (AP)" as a percentage of total process cost
This measure calculates the percentage of the total cost to perform the "process accounts payable (AP)" that comes from overhead and other costs. The purpose of this process…
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Personnel cost to perform the process "process expense reimbursements" per $100,000 of T&E expenditures
This measure calculates personnel cost per $100,000 of travel and entertainment (T&E) expenditures to process reimbursements to employees for the expenses incurred during the…
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Measure Spotlights|
Systems cost to perform the process "process expense reimbursements" per $100,000 of T&E expenditures
This measure calculates systems cost per $100,000 of travel and entertainment (T&E) expenditures to process reimbursements to employees for the expenses incurred during the…
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Measure Spotlights|
Personnel cost to perform the process "process expense reimbursements" as a percentage of total process cost
This measure calculates the percentage of the total cost to perform the "process expense reimbursements" process that comes from personnel cost. The purpose of this process…