Resource Library

Business entity revenue per business entity FTE

This measure calculates business entity revenue per business entity full-time equivalent employee (FTE). This Staff Productivity measure is intended to help companies assess…

Selling, general, and administrative (SGA) costs as a percentage of business entity revenue

This measure calculates the organization's expenditure in selling, general, and administrative (SG&A) costs as a percentage of business entity revenue. SG&A costs encompass a…

Total cost of continuing operations as percentage of revenue

This measure calculates the total cost of continuing operations as a percentage of revenue. Total cost of continuing operations is the sum of cost of goods sold (COGS) and…

Business entity revenue per business entity employee

This measure calculates revenue per employee for the current reporting period. It is a Staff Productivity measure that helps companies assess the efficiency of their staff…

Percentage of sales orders received through new (such as digital/electronic) channels

This measure calculates the percentage of sales orders that are received through new channels. New channels include digital or electronic channels, such as internet,…

Gross margin return on investment (GMROI)

This measure calculates gross margin return on investment (GMROI), by dividing business entity gross margin by its average cost of inventory. This Process Efficiency measure…

E-commerce sales as a percentage of retail sales

This measure calculates e-commerce sales as a percentage of retail sales. Electronic Commerce or E-Commerce involves the buying and selling of products and services by…

Average value of a retail e-commerce order

This measure calculates average value of e-commerce orders. This Supplemental Information measure is intended to help companies evaluate additional variables related to the…

Average annual sales order value for a brick-and-mortar retail store

This measure calculates average sales order value for orders placed at the retail store. This Process Efficiency measure is intended to help companies minimize waste and…

Average gross profitability for brick-and-mortar retail stores

This measure calculates store profitability (calculate as gross profit as a percentage of revenue) for the physical retail store. This Process Efficiency measure is intended…

Like for Like (LFL) brick-and-mortar retail sales growth

This measure calculates Like for Like (LFL) retail sales growth for retail stores. Like for Like (LFL) retail sales growth refers to the growth in sales as recorded by the…

Average annual in-store sales per square foot of brick-and-mortar retail selling space

This measure calculates average in-store sales per square foot of selling space. This Process Efficiency measure is intended to help companies minimize waste and refine…

Retail on-shelf/in-stock availability rate

This measure calculates the on-shelf availability/in-stock rate for products available for sale to the shopper. Product availability is defined as a product for sale to a…

Average cost per click for an online retail ad

This measure calculates average cost per click for online advertisement. This Cost Effectiveness measure is intended to help companies understand this cost expenditure…

Percentage of invoice line items processed error free the first time

This measure calculates the percentage of invoice line items processed error free the first time. An invoice line item is a single entry on an invoice. For example, an…