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 finance function FTEs eliminated/redeployed in the past 12 months attributed to AI
This measure calculates the percentage of finance function FTEs (full time equivalents) eliminated or redeployed in the past 12 months that are attributed to AI (Artificial…
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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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Percentage of journal entries processed error-free the first time
This measure calculates the percentage of journal entries out of total annual number of journal entries processed error-free the first time. A journal entry is the record of…
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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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Total cost to perform the finance function as a percentage of revenue
This measure calculates the total cost to perform the finance function as a percentage of revenue. The finance function involves financial strategy and planning, investment…
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Measure Spotlights|
Total cost to perform the finance function per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the finance function, which involves financial strategy and planning, investment management, tax funding…
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Total cost to perform the finance function per business entity employee
This measure calculates total cost to perform the finance function per business entity employee. Total cost is the sum of personnel (compensation/benefits), systems (direct…
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Measure Spotlights|
Personnel cost to perform the process group "process accounts payable and expense reimbursements" per process group FTE
This measure calculates personnel cost per process group full-time equivalent (FTE) employee to perform the "process accounts payable and expense reimbursements" process…
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Measure Spotlights|
Total cost to perform the process "process accounts payable (AP)" as a percentage of revenue
This measure calculates the total cost as a percentage of revenue to perform the "process accounts payable (AP)" process, which consists of processing payments of operating…
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Measure Spotlights|
Total cost to perform the process group "process accounts payable and expense reimbursements" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the "process accounts payable and expense reimbursements" process group, which consists of processing…
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Measure Spotlights|
Number of FTEs that perform the process "process expense reimbursements" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that perform the "process expense reimbursement" process, which consists of…
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Measure Spotlights|
Number of FTEs that perform the process "process expense reimbursements" per $1 million T&E expenditures
This measure calculates the number of full-time equivalent employees (FTEs) that perform the "process expense reimbursement" process, per $1 million travel and entertainment …
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Number of invoice line items processed per FTE that performs the process "process accounts payable (AP)"
This measure calculates the number of invoice line items processed per full-time equivalent (FTE) employee that processes payments of operating expenses and other supplier…
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Number of invoiced line items per $1,000 purchases
This measure calculates the number of invoiced line items per $1,000 purchases. An invoice line item is a single entry on an invoice. For example, an invoice for 10 red books…
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Measure Spotlights|
Number of T&E disbursements per "process expense reimbursements" FTE
This measure calculates the number of travel and entertainment (T&E) disbursements per full-time equivalent employee that performs the "process expense reimbursements"…