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 to complete the annual budget
This measure calculates the number of calendar days (including weekends) it takes to complete the annual budget. It is part of a set of Cycle Time measures that help…
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Cycle time in days from transmission of invoice to receipt of payment
This measure calculates the number of calendar days that elapse from invoicing a customer to receiving payment for the invoiced line items. It is part of a set of Cycle Time…
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Percentage error for the total sales forecast
This measure calculates total sales forecasting percentage error. It is calculated as the absolute value of ((Projected – actual sales) / actual sales) * 100.
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Total cost to perform the process "perform planning/budgeting/forecasting" as a percentage of revenue
This measure calculates the total cost to perform the process "perform planning/budgeting/forecasting"—which involves developing periodic plans, budgets, and forecasts to…
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Measure Spotlights|
Total uncollectable balances as a percentage of revenue
This measure calculates total uncollectable balances as a percentage of revenue. Uncollectable balances are amounts owed to your business unit for goods or services already…
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Overall forecast accuracy
Forecast accuracy compares forecasted sales for a specific period. Forecast accuracy is computed as 1 - the absolute value of (actual sales - forecast sales), divided by the…
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Measure Spotlights|
Total cost to perform the process "perform planning/budgeting/forecasting" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the process "perform planning/budgeting/forecasting," which involves developing periodic plans, budgets,…
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Measure Spotlights|
Days sales outstanding
This measure calculates the average number of days sales outstanding in accounts receivable for a business entity. Days sales outstanding is the length of time from when a…
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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|
Value of materials and services per $1,000 revenue
This measure calculates the value of materials and series per $1,000 revenue. It is part of a set of Supplemental Information measures that help companies evaluate additional…
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Measure Spotlights|
Number of receipts processed per $1,000 of revenue
This measure calculates the number of receipts processed per $1,000 of revenue. It is part of a set of Supplemental Information measures that help companies evaluate…
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Measure Spotlights|
Personnel cost to perform the process "process customer credit" per process FTE
This measure calculates personnel cost per process full-time equivalent (FTE) employee to perform the "process customer credit" process, which evaluates customers' credit…
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Personnel cost to perform the process "invoice customer" per process FTE
This measure calculates personnel cost per process full-time equivalent (FTE) employee to perform the process "invoice customer," which involves preparing detailed reports of…
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Personnel cost to perform the process "manage and process collections" per process FTE
This measure calculates personnel cost per process full-time equivalent (FTE) employee to perform the process "manage and process collections," which consists of posting…