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|
Cost of goods sold as a percentage of revenue
This measure calculates the total annual cost of goods sold (COGS) as a percentage of revenue. COGS represents the cost of purchasing raw materials and manufacturing finished…
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Business entity revenue per business entity employee
This measure calculates revenue per employee for the current reporting period. It is a Staff Productivity measure that helps companies assess the efficiency of their staff…
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Measure Spotlights|
Business entity revenue per business entity FTE
This measure calculates business entity revenue per business entity full-time equivalent employee (FTE). This Staff Productivity measure is intended to help companies assess…
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Measure Spotlights|
Selling, general, and administrative (SGA) costs per business entity employee
This measure calculates selling, general, and administrative (SG&A) costs per business entity employee. Selling, General, and Administrative (SG&A) Costs refers to the…
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Measure Spotlights|
Selling, general, and administrative (SGA) costs as a percentage of business entity revenue
This measure calculates the organization's expenditure in selling, general, and administrative (SG&A) costs as a percentage of business entity revenue. SG&A costs encompass a…
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Measure Spotlights|
Total cost of continuing operations as percentage of revenue
This measure calculates the total cost of continuing operations as a percentage of revenue. Total cost of continuing operations is the sum of cost of goods sold (COGS) and…
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Measure Spotlights|
Percentage of payroll disbursements that are manual checks/payments
This measure calculates the percentage of payroll disbursements that are manual checks/payments. A payroll disbursement is a transfer of funds from the payroll department to…
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Measure Spotlights|
Percentage of total FTEs that perform the process group "process payroll" that perform the process "manage pay"
This measure calculates the percentage of full-time equivalent employees (FTEs) that perform the process group "process payroll"—which consists of payment of salaries and…
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Measure Spotlights|
Percentage of total FTEs that perform the process group "process payroll" that perform the process "process payroll taxes"
This measure calculates the percentage of full-time equivalent employees (FTEs) that perform the process group "process payroll"—which consists of payment of salaries and…
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Measure Spotlights|
Percentage of total FTEs that perform the process group "process payroll" that perform the process "report time"
This measure calculates percentage of full-time equivalent employees (FTEs) that perform the process group "process payroll"—which consists of payment of salaries and wages…
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Measure Spotlights|
Personnel cost to perform the process group "process payroll" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the process group "process payroll," which consists of the payment of salaries and wages in accordance…
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Measure Spotlights|
Personnel cost to perform the process group "process payroll" as a percentage of the total process group cost
This measure calculates the percentage of the total cost to perform the "process payroll" process that comes from personnel cost. The purpose of this process is to pay…
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Measure Spotlights|
Total cost to perform the process "manage pay" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the "manage pay" process, which involves calculating employee payroll for each pay period, including…
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Measure Spotlights|
Total cost to perform the process "manage pay" per payroll disbursement
This measure calculates the total cost per payroll disbursement to perform the "manage pay" process, which involves calculating employee payroll for each pay period,…
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Measure Spotlights|
Total cost to perform the process "process payroll taxes" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the "process payroll taxes" process, which ensures regulatory and statutory compliance for payroll tax…
