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…

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…

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…

Cycle time in days from transmission of invoice to receipt of payment

This measure calculates the number of calendar days (including weekends) that elapse from invoicing a customer to receiving payment for the invoiced line items. It is part of…

Cycle time in days to approve and schedule T&E reimbursements

This measure calculates the number of days to approve and schedule travel and entertainment (T&E) reimbursements. T&E expenditures are the reimbursable expenses employees…

Cycle time in days from producing annual flash reports to completing consolidated annual financial statements

This measure calculates the number of calendar days (including weekends) that elapse between producing the initial annual flash reports for management and completing the…

Cycle time in calendar days from producing monthly flash reports to completing the monthly consolidated financial statements

This measure calculates the number of calendar days (including weekends) that elapse between producing the initial monthly flash reports for management and completing the…

Cycle time in days to prepare the financial forecast

This measure calculates the number of calendar days (including weekends) it takes to prepare the financial forecast. A financial forecast identifies internal and external…

Cycle time in days to resolve an invoice error

This measure calculates the number of calendar days (including weekends) it takes to resolve a detected invoice error. It is a Cycle Time measure that helps companies analyze…

Manual journal entry line item percentage

This measure calculates the percentage of total journal entry line items that are entered manually. A journal entry line item is a single transaction line in a journal entry…

Number of adjustments/deductions per FTE that performs the process "manage and process adjustments/deductions"

This measure calculates the number of adjustments/deductions per full-time equivalent (FTE) employee that performs the process "manage and process adjustments/deductions,"…

Number of budget versions produced before final approval

This measure calculates the approximate number of budget versions that are produced during the budget cycle before approval of the final budget. It is part of a set of…

Number of disbursements per FTE that performs the process "process accounts payable (AP)"

This measure calculates the number of disbursements per full-time equivalent (FTE) employee that processes payments of operating expenses and other supplier charges. A…

Number of expense report line items per FTE that performs the process "process expense reimbursements"

This measure calculates the number of expense report line items per full-time equivalent employee that performs the "process expense reimbursements" process, which consists…