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 total finance function FTEs allocated to the fixed assets cycle
This measure calculates the percentage of total finance function full-time equivalent employees (FTEs) allocated to the fixed assets cycle. A fixed asset is a long-term asset…
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Measure Spotlights|
Percentage of total finance function FTEs allocated to the process group "manage internal controls"
This measure calculates the percentage of total finance function full-time equivalent employees allocated to the process group "manage internal controls," which administers…
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Measure Spotlights|
Number of FTEs that perform the process "operate controls and monitor compliance with internal controls policies and procedures" per $1 billion revenue
This measure calculates the number of full-time equivalent employees per $1 billion revenue that incorporate planning, management, operations, and monitoring of internal…
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Measure Spotlights|
Number of FTEs that perform the process "perform capital planning and project approval" per $1 billion revenue
This measure calculates the number of full-time equivalents employees (FTEs) per $1 billion revenue that develop capital investment policies and procedures, and implement…
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Measure Spotlights|
Number of FTEs that perform the process "perform capital project accounting" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that manage and account for the ongoing activities related to capital…
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Measure Spotlights|
Number of FTEs that perform the process "perform fixed-asset accounting" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that manage and account for fixed asset transactions, including additions,…
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Measure Spotlights|
Personnel cost to perform the process "perform capital project accounting" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the process "perform capital project accounting," which consists of managing and accounting for the…
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Measure Spotlights|
Personnel cost to perform the process "report on internal controls compliance" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to report on internal controls compliance to the appropriate authority, including IT regulations and pertinent data…
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Measure Spotlights|
Personnel cost to perform the process group "manage internal controls" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the process group "manage internal controls," which administers the processes put into place by the board…
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Measure Spotlights|
Personnel cost to perform the process "perform capital planning and project approval" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the process "perform capital project planning and approval," which consists of developing capital…
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Measure Spotlights|
Total cost to perform the fixed assets cycle as percentage of revenue
This measure calculates the total cost to perform the fixed assets cycle as a percentage of revenue. A fixed asset is a long-term asset, such as property, plant, and…
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Measure Spotlights|
Total cost to perform the fixed assets cycle per $1 billion revenue
This measure calculates the total cost per $1 billion revenue to perform the fixed assets cycle. A fixed asset is a long-term asset (e.g., property, plant, or equipment) not…
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Measure Spotlights|
Total cost to perform the fixed assets cycle per fixed assets cycle FTE
This measure calculates the total cost per fixed assets cycle full-time equivalent (FTE) employee to perform the fixed assets cycle. A fixed asset is a long-term asset (e.g.,…
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Measure Spotlights|
Total cost to perform the process "establish internal controls, policies, and procedures" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the "establish internal controls, policies, and procedures" process, which entails forming the rules and…
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Measure Spotlights|
Total cost to perform the process "report on internal controls compliance" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to report on internal controls compliance to the appropriate authority, including IT regulations and pertinent data…