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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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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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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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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First contact resolution rate for your HR service center
This measure calculates first contact resolution rate for your HR service center. First contact resolution is the percentage of questions/issues answered at the time of first…
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Number of FTEs that perform the process "evaluate and manage financial performance" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that develop and evaluate a framework for the internal and external…
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Number of FTEs that perform the process "manage financial policies and procedures" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that control and update the policies and procedures relating to financial…
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Number of FTEs that perform the processes "perform cost accounting and control" and "perform cost management" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) that perform the processes "perform cost accounting and control" and "perform cost management."…
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Number of FTEs that perform the process group "perform planning and management accounting" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that perform the process group "perform planning and management accounting,…
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Number of journal entry line items per FTE that performs the process "perform general accounting"
This measure calculates total number of journal entry line items per full-time equivalent (FTE) employee that manages an organization's ongoing financial records. A journal…
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Cycle time in days to complete the monthly consolidated financial statements
This measure calculates the number of calendar days (including weekends) that elapse between running the initial monthly business entity trial balance and completing the…
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Measure Spotlights|
Cycle time in days between completion of annual consolidated financial statements and the release of earnings
This measure calculates the number of calendar days (including weekends) that elapse between the completion of the annual consolidated business entity financial statements…
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Measure Spotlights|
Cycle time in days to produce period-end management reports
This measure calculates the number of calendar days (including weekends) between running the initial business entity trial balance and completing the period-end management…
