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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Measure Spotlights|
Cycle time in days from receipt of invoice until approved and scheduled for payment
This measure calculates the number of calendar days (including weekends) that elapse from receipt of an invoice until it is approved and scheduled for payment. It is part of…
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Measure Spotlights|
Total cost to perform the process "process accounts payable (AP)" per invoice processed
This measure calculates the total cost per invoice processed to perform the "process accounts payable (AP)" process, which consists of processing payments of operating…
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Measure Spotlights|
Number of payables invoices processed per $1 million revenue
This measure calculates number of payables invoices processed per $1 million revenue. An invoice is a bill prepared by a seller of goods or services and submitted to the…
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Measure Spotlights|
Total cost to perform the process "process accounts payable (AP)" as a percentage of revenue
This measure calculates the total cost as a percentage of revenue to perform the "process accounts payable (AP)" process, which consists of processing payments of operating…
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Measure Spotlights|
Number of invoices processed per $1,000 of purchases
This measure calculates the number of invoices processed per $1,000 of purchases. An invoice is a bill prepared by a seller of goods or services and submitted to the buyer…
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Measure Spotlights|
Percentage of FTEs that perform the process "process accounts payable (AP)" that perform the activity "process payments"
This measure calculates the percentage of full-time equivalent employees (FTEs) that perform the "process accounts payable (AP)" process—which consists of processing payments…
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Measure Spotlights|
Total cost to perform the process "process accounts payable (AP)" as percentage of selling, general, and administrative (SGA) costs
This measure calculates the total cost to perform the "process accounts payable (AP)" process as a percentage of selling, general, and administrative (SG&A) costs. The…
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Measure Spotlights|
Average elapsed time in calendar days (including weekends) from the time when a disbursement error is identified to the time it is fully resolved
This measure projects the average number of calendar days (including weekends) that elapse from the time a disbursement error is identified until it is fully resolved. It is…
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Measure Spotlights|
Personnel cost to perform the process "process accounts payable (AP)" per invoice processed
This measure calculates personnel cost per invoice processed to perform the "process accounts payable (AP)" process, which consists of processing payments of operating…
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Measure Spotlights|
Overhead and other costs to perform the process "process accounts payable (AP)" as a percentage of total process cost
This measure calculates the percentage of the total cost to perform the "process accounts payable (AP)" that comes from overhead and other costs. The purpose of this process…
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Measure Spotlights|
Outsourced cost to perform the process "process accounts payable (AP)" as a percentage of the total cost of the process
This measure calculates the percentage of the total cost to perform the process "process accounts payable (AP)" that comes from outsourced cost. The purpose of this process…
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Measure Spotlights|
Ratio of purchases to revenue
This measure calculates the ratio of annual value of all materials and services purchased to revenue. It is part of a set of Supplemental Information measures that help…
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Measure Spotlights|
Number of FTEs that perform the process "process accounts payable (AP)" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that process payments of operating expenses and other supplier charges. It…
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Measure Spotlights|
Number of invoice line items processed per FTE that performs the process "process accounts payable (AP)"
This measure calculates the number of invoice line items processed per full-time equivalent (FTE) employee that processes payments of operating expenses and other supplier…