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 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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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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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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Total cost to perform the activity "manage health and safety" per $1,000 revenue
This measure calculates the total cost to perform the activity "manage health and safety" per $1,000 revenue. The total cost is the sum of outsourced, overhead, personnel,…
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Number of FTEs that perform the activity "manage health and safety" per $1 billion revenue
This measure calculates the number of full-time-equivalents to perform the activity "manage health and safety" per $1 billion revenue. The total cost is the sum of outsourced…
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Cost to maintain and support the learning management system per employee dedicated to the activity
This measure calculates the cost to maintain and support the software application or Web-based technology used to plan, implement, and assess a specific learning process, per…
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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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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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Total cost to perform the process "manage employee orientation and deployment" as a percentage of the total cost to perform the process group "develop and counsel employees"
This measure calculates the percentage of total cost to perform the process group "develop and counsel employees" allocated to the process "manage employee orientation and…
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Total cost to perform the process "manage employee performance" as a percentage of the total cost to perform the process group "develop and counsel employees"
This measure calculates the percentage of total cost to perform the process group "develop and counsel employees" allocated to the process "manage employee performance"…
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Total cost to perform the process "manage employee development" as a percentage of the total cost to perform the process group "develop and counsel employees"
This measure calculates the percentage of total cost to perform the process group "develop and counsel employees" allocated to the process "manage employee development"…
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Measure Spotlights|
Total cost to perform the process "develop and train employees" as a percentage of the total cost to perform the process group "develop and counsel employees"
This measure calculates the percentage of total cost to perform the process group "develop and counsel employees" allocated to the process "develop and train employees"…