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 disbursements that are first time error free
This measure calculates the percentage of disbursements that are error free the first time. A disbursement is a single remittance to a supplier of goods or services to pay…
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Percentage of total finance function FTEs allocated to the process "process accounts payable"
This measure calculates the percentage of total finance function full-time equivalent employees (FTEs) allocated to the "perform accounts payable (AP)" process, which…
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Measure Spotlights|
Percentage of invoice line items paid on time by the business entity
This measure calculates the percentage of invoice line items paid on time. An invoice line item is a single entry on an invoice. For example, an invoice for 10 red books at …
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Percentage of invoice line items received electronically
This measure calculates the percentage of invoice line items received electronically. An invoice line item is a single entry on an invoice. For example, an invoice for 10 red…
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Percentage of invoice line items that are matched the first time
This measure calculates the percentage of invoice line items that are matched the first time. An invoice line item is a single entry on an invoice. For example, an invoice…
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Measure Spotlights|
Percentage of invoices paid within the discount period
This measure calculates the percentage of invoices paid within the specified discount period. The discount period is the span of time in which an invoice must be paid in full…
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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|
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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Other cost to perform the process "process accounts payable (AP)" per invoice processed
This measure calculates other cost per invoice processed to perform the process group "process accounts payable (AP)," which consists of processing payments of operating…
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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|
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|
Percentage of discounts available that are taken
This measure calculates the percentage of available discounts that are taken. A discount is a reduction in the amount of an invoice/bill to be paid if the entire amount is…
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Measure Spotlights|
Total cost to perform the process "process accounts payable (AP)" per process FTE
This measure calculates the total cost per process full-time equivalent (FTE) employee to perform the "process accounts payable (AP)" process, which consists of processing…