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|
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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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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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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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|
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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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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Percentage of total receipts that are processed error free the first time
This measure calculates the percentage of total receipts that are processed error free the first time. It is part of a set of Process Efficiency measures that help companies…
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Measure Spotlights|
Total cost to perform the fixed assets cycle per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the fixed assets cycle. A fixed asset is a long-term asset (e.g., property, plant, or equipment) not…
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Cycle time in days to approve a capital project
This measure calculates the number of days it takes to approve a capital project. A capital project is an undertaking that is planned and approved to construct or purchase a…
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Cycle time in days to perform financial evaluation of new customers
This measure calculates the number of calendar days (including weekends) it takes to assess an investment for its profitability using cash flow methods or equivalent analysis…
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Cycle time in days to perform financial evaluation of new markets
This measure calculates the number of calendar days (including weekends) it takes to assess an investment for its profitability using cash flow methods or equivalent analysis…
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Measure Spotlights|
Cycle time in days to perform financial evaluation of new products
This measure calculates the number of calendar days (including weekends) it takes to assess an investment for its profitability using cash flow methods or equivalent analysis…
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Number of fixed assets managed per FTE that performs the process "perform fixed-asset accounting"
This measure calculates the number of fixed assets managed per full-time equivalent (FTE) employee that manages and accounts for fixed asset transactions, including additions…
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Measure Spotlights|
Number of FTEs that perform the process group "manage fixed-asset project accounting" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that manage accounts for large funds-invested projects, and manage and…
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Measure Spotlights|
Number of FTEs that perform the fixed assets cycle per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that perform the fixed assets cycle. A fixed asset is a long-term asset,…