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|
Personnel cost to perform the process "process accounts receivable (AR)" per process FTE
This measure calculates personnel cost per process full-time equivalent (FTE) employee to perform the "process accounts receivable (AR)" process, which processes payments due…
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Measure Spotlights|
Personnel cost to perform the process "process accounts receivable (AR)" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the "process accounts receivable (AR)" process, which processes payments due from customers, including…
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Measure Spotlights|
Personnel cost to perform the process "process customer credit" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the "process customer credit" process which evaluates customers' credit-worthiness, typically in…
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Measure Spotlights|
Total cost to perform the process "invoice customer" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the process "invoice customer," which involves preparing detailed reports of customer purchases and…
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Measure Spotlights|
Total cost to perform the process "invoice customer" per invoice processed
This measure calculates the total cost per invoice processed to perform the process "invoice customer," which involves preparing detailed reports of customer purchases and…
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Measure Spotlights|
Total cost to perform the process "manage and process adjustments/deductions" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the process "manage and process adjustments/deductions," which consists of creating and providing funds…
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Measure Spotlights|
Total cost to perform the process "manage and process collections" as a percentage of revenue
This measure calculates the total cost as a percentage of revenue to perform the process "manage and process collections," which consists of posting entries to respective…
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Measure Spotlights|
Total cost to perform the process "manage and process collections" per $1 billion revenue
This measure calculates the total cost per $1 billion revenue to perform the process "manage and process collections," which consists of posting entries to respective…
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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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Measure Spotlights|
Average number of line items per invoice
This measure calculates the average number of line items per invoice billed/invoiced annually. An invoice line item is a single entry on an invoice. For example, an invoice…
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Measure Spotlights|
Personnel cost to perform the process "invoice customer" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the process "invoice customer," which involves preparing detailed reports of customer purchases and…
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Measure Spotlights|
Personnel cost to perform the process "manage and process adjustments/deductions" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the process "manage and process adjustments/deductions," which consists of creating and providing funds…
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Measure Spotlights|
Personnel cost to perform the process "manage and process collections" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the process "manage and process collections," which consists of posting entries to respective accounts,…
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Measure Spotlights|
Total cost to perform the process "manage and process collections" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the process "manage and process collections," which consists of posting entries to respective accounts,…
