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|
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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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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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|
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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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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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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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…
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Measure Spotlights|
Percentage of invoices that is adjusted by the customer prior to payment
This measure calculates percentage of invoices that is adjusted by the customer prior to payment. An invoice is a bill prepared by a seller of goods or services and submitted…
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Measure Spotlights|
Cycle time in days to generate complete and correct billing data
This measure calculates the number of calendar days (including weekends) it takes to generate complete and correct billing data. It is a Cycle Time measure that helps…
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Measure Spotlights|
Total number of invoices billed to customers (current and delinquent) per FTE that performs the process "manage and process collections"
This measure calculates the number of invoices processed per full-time equivalent (FTE) employee that performs the process "manage and process collections," which consists of…
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Measure Spotlights|
Number of invoices processed per FTE that performs the process "process accounts receivable (AR)"
This measure calculates the number of invoices processed per full-time equivalent (FTE) employee that processes payments due from customers, including all funds received,…
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Measure Spotlights|
Number of FTEs that perform the process "invoice customer" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that develop and deliver customer invoices. It is part of a set of Process…