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|
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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Measure Spotlights|
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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Measure Spotlights|
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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Measure Spotlights|
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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Measure Spotlights|
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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Measure Spotlights|
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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Measure Spotlights|
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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Measure Spotlights|
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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Measure Spotlights|
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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Measure Spotlights|
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…
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Measure Spotlights|
Actual capital expenditure as a percentage of budgeted capital expenditures for the most recent year
This measure calculates actual capital expenditure as a percentage of budgeted capital expenditures for the most recent year. Capital expenditure is the cost associated with…
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Measure Spotlights|
Personnel cost to perform the process "perform fixed-asset accounting" per fixed asset transaction
This measure calculates personnel cost to perform the process "perform fixed-asset accounting" per fixed asset transaction recorded to the sub ledger. The purpose of this…
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Measure Spotlights|
Value per invoice line item that is paid in full the first time
This measure calculates value of billed/invoiced line items paid in full the first time per billed/invoiced line item. An obligation is considered to have been paid in full…