Resource Library

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…

Selling, general, and administrative (SGA) costs per business entity employee

This measure calculates selling, general, and administrative (SG&A) costs per business entity employee. Selling, General, and Administrative (SG&A) Costs refers to the…

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…

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…

Percentage of HR time spent on administrative work out of HR time spent on administrative and strategic work

This measure calculates the total HR time spent on administrative work as a percentage of total HR time spent on administrative work and strategic work. This Supplemental…

Employee engagement rate

This measure calculates percentage of employees considered to be engaged. (i.e., according to employee engagement/satisfaction score) This Process Efficiency measure is…

Percentage of HR time spent on strategic work out of HR time spent on administrative and strategic work

This measure calculates the total HR time spent on strategic work as a percentage of total HR time spent on administrative work and strategic work. This Supplemental…

HR customer satisfaction rate

This measure calculates percentage of employees satisfied with HR. This Process Efficiency measure is intended to help companies minimize waste and refine resource…

Senior management/executives as a percentage of total business entity employees

This measure calculates the percentage of total business entity employees that are senior management/executives (i.e. the highest-ranking officers and managers below…

Cycle time in days for the formal performance review process from start to finish for middle management/specialists

This measure calculates the number of calendar days (including weekends) required to complete the formal performance review process from start to finish for middle management…

Cycle time in days for the formal performance review process from start to finish for Operational workers/office staff

This measure calculates the number of calendar days (including weekends) required to complete the formal performance review process from start to finish for operational…

Cycle time in days for the formal performance review process from start to finish for senior management/executives

This measure calculates the number of calendar days (including weekends) required to complete the formal performance review process from start to finish for senior management…

Learning budget per business entity employee

This measure calculates the budget allocated to learning for the 12-month period per business entity employee. This measure is part of a set of Cost Effectiveness measures…

Middle management/specialists as a percentage of total business entity employees

This measure calculates the percentage of total business entity employees that are middle management/specialists (i.e. managers with budgetary and/or supervisory…

Operational workers/office staff as a percentage of total business entity employees

This measure calculates the percentage of total business entity employees that are operational workers/office staff (i.e. workers who do not have any management…