
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|
Total cost to perform the process "manage and process collections" per customer receipt
This measure calculates the total cost per customer receipt to perform the process "manage and process collections," which consists of posting entries to respective accounts,…
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Percentage of customer accounts that are active customers
This measure calculates the percentage of customer accounts that are active customers out of the total number of customers in a business entity's customer master file. An…
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Personnel cost to perform the process "invoice customer" per process FTE
This measure calculates personnel cost per process full-time equivalent (FTE) employee to perform the process "invoice customer," which involves preparing detailed reports of…
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Measure Spotlights|
Percentage of line items billed/invoiced that is entered into the general ledger through an automated method
This measure calculates the percentage of line items on an invoice/bill entered into the general ledger (a book of monetary transactions in the form of debits and credits)…
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Maximum value of uncollectable balance that can be written off without approval
This measure projects the maximum value of uncollectable balance that can be written off without approval. Uncollectable balances are amounts owed to your business unit for…
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Overhead and other costs to perform the process "process accounts receivable (AR)" as a percentage of total process cost
This measure calculates the percentage of the total cost to perform the "process accounts receivable (AR)" process that comes from overhead and other costs. The purpose of…
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Measure Spotlights|
Overhead and other costs to perform the process "process accounts receivable (AR)" per $100,000 revenue
This measure calculates overhead and other costs per $100,000 revenue to perform the "process accounts receivable (AR)" process, which processes payments due from customers,…
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Percentage of active customers that are delinquent at any time during the year
This measure calculates the percentage of active customers that become delinquent at any time during the year. A customer is considered active if they have purchased a…
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Percentage of customer accounts set up for automatic cash application
This measure helps companies calculate the percentage of customer accounts that are set up for automatic cash application, a process in which cash receipts from customers are…
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Percentage of FTEs that perform the process "manage and process adjustments/deductions" that perform management activities
This measure calculates the percentage of full-time equivalent employees (FTEs) that perform the process group "manage and process adjustments/deductions"—which consists of…
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Measure Spotlights|
Number of active customers managed per FTE that performs the process "process accounts receivable (AR)"
This measure calculates the number of active customers managed per full-time equivalent (FTE) employee that processes payments due from customers, including all funds…
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Outsourced cost to perform the process "manage and process collections" as a percentage of total process cost
This measure calculates the percentage of the total cost to perform the process "manage and process collections" that comes from outsourced cost. Core components of this…
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Measure Spotlights|
Outsourced cost to perform the process "process accounts receivable (AR)" as a percentage of total process cost
This measure calculates the percentage of the total cost to perform the "process accounts receivable (AR)" process that comes from outsourced cost. The purpose of this…
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Measure Spotlights|
Overhead and other costs to perform the process "manage and process collections" as a percentage of total process cost
This measure calculates the percentage of the total cost to perform the process "manage and process collections" that comes from overhead and other costs. Core components of…
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Measure Spotlights|
Overhead and other costs to perform the process "manage and process collections" per $1,000 revenue
This measure calculates overhead and other costs per $1,000 revenue to perform the process "manage and process collections," which consists of posting entries to respective…