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|
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|
Cycle time in days from receipt of invoice until approved and scheduled for payment
This measure calculates the number of calendar days (including weekends) that elapse from receipt of an invoice until it is approved and scheduled for payment. It is part of…
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Measure Spotlights|
Cycle time in days to complete the monthly consolidated financial statements
This measure calculates the number of calendar days (including weekends) that elapse between running the initial monthly business entity trial balance and completing the…
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Measure Spotlights|
Total cost to perform the process "process accounts payable (AP)" per invoice processed
This measure calculates the total cost per invoice processed to perform the "process accounts payable (AP)" process, which consists of processing payments of operating…
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Measure Spotlights|
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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Measure Spotlights|
Total cost to perform the process "perform general accounting" per journal entry line item
This measure calculates the total cost per journal entry line item to perform the process "perform general accounting," which consists of managing an organization's ongoing…
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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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Measure Spotlights|
Percentage of journal entries processed error-free the first time
This measure calculates the percentage of journal entries out of total annual number of journal entries processed error-free the first time. A journal entry is the record of…
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Measure Spotlights|
Number of payables invoices processed per $1 million revenue
This measure calculates number of payables invoices processed per $1 million revenue. An invoice is a bill prepared by a seller of goods or services and submitted to the…
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Measure Spotlights|
Personnel cost to perform the process group "process accounts payable and expense reimbursements" per process group FTE
This measure calculates personnel cost per process group full-time equivalent (FTE) employee to perform the "process accounts payable and expense reimbursements" process…
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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|
Total cost to perform the process group "process accounts payable and expense reimbursements" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the "process accounts payable and expense reimbursements" process group, which consists of processing…
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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|
Number of FTEs that perform the process "process expense reimbursements" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that perform the "process expense reimbursement" process, which consists of…
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Measure Spotlights|
Number of FTEs that perform the process "process expense reimbursements" per $1 million T&E expenditures
This measure calculates the number of full-time equivalent employees (FTEs) that perform the "process expense reimbursement" process, per $1 million travel and entertainment …