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 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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Measure Spotlights|
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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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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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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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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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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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|
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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Personnel cost (for store, inventory transportation, and inventory warehousing retail employees) to net sales revenue ratio
This measure calculates the ratio of personnel cost (for store, inventory transportation, and inventory warehousing retail employees) to net sales revenue. Personnel cost…
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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…
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Total value of Assets Under Management per $1,000 revenue
This measure calculates the total value of Assets Under Management per $1,000 retail bank revenue (interest income plus fee income). Assets Under Management are all of the…