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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|
Net value of fixed assets as a percentage of gross value of fixed assets
This measure calculates net value of fixed assets as a percentage of gross value of fixed assets. A fixed asset is a long-term asset (e.g., property, plant, or equipment) not…
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Percentage of capital projects completed on time
This measure calculates the percentage of capital projects completed on time. A capital project is an undertaking that is planned and approved to construct or purchase a…
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Percentage change in business entity's gross margin over the past three years
This measure calculates the percentage change in a business entity's gross margin over the past three years. Gross margin equals (net sales minus the cost of goods and…
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Measure Spotlights|
Overhead and other costs to perform the process "perform fixed-asset accounting" per $1,000 revenue
This measure calculates overhead and other costs to perform the process "perform fixed-asset accounting" per $1,000 revenue. Overhead cost refers to expenses that an…
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Overhead and other costs to perform the process "perform fixed-asset accounting" as a percentage of total process cost
This measure calculates overhead and other costs to perform the process "perform fixed-asset accounting" as a percentage of total process cost. Overhead cost refers to…
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Total cost of the depreciation expense per $1,000 revenue
This measure calculates the total cost of the annual depreciation expense recorded by a site for financial accounting purposes during the year, per $1,000 revenue…
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Systems cost to perform the process "perform fixed-asset accounting" per $100,000 revenue
This measure calculates systems cost per $100,000 revenue to perform the process "perform fixed-asset accounting," which consists of managing and accounting for fixed asset…
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Systems cost to perform the fixed assets cycle per $100,000 revenue
This measure calculates systems cost per $100,000 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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Number of approved capital projects per FTE that performs the process "perform capital planning and project approval"
This measure calculates total number of capital projects approved in the past 12 months per full time equivalent (FTE) that performs the process "perform capital planning and…
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Total cost of the process "perform capital project accounting" per approved capital project
This measure calculates the total cost per approved capital project to perform the process "perform capital project accounting," which consists of managing and accounting for…
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Fixed asset transactions resulting from physical inventories as a percentage of total fixed asset transactions
This measure calculates the percentage of fixed asset transactions resulting from physical inventories. A fixed asset transaction would include additions, retires,…
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Number of capital projects not budgeted as a percentage of approved projects
This measure calculates the percentage of approved projects that are capital projects not budgeted. A capital project is an undertaking that is planned and approved to…
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Percentage of capital projects budgeted and approved in the capital expenditure plan
This measure calculates the percentage of capital projects budgeted and approved in the site's planned budget for capital expenditures (such as property, plant, or equipment)…
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Actual capital expenditure as a percentage of budgeted capital expenditures for one year prior
This measure calculates actual capital expenditure as a percentage of budgeted capital expenditures for one year prior. Capital expenditure is the cost associated with the…
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Measure Spotlights|
Actual capital expenditure as a percentage of budgeted capital expenditures for two years prior
This measure calculates actual capital expenditure as a percentage of budgeted capital expenditures for two years prior. Capital expenditure is the cost associated with the…