
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|
Number of expense report line items per $1,000 T&E expenditure
This measure projects the number of expense report line items per $1,000 transportation and entertainment (T&E) expenditure. An expense report line item is a single entry on…
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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 …
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Measure Spotlights|
Number of T&E disbursements per "process expense reimbursements" FTE
This measure calculates the number of travel and entertainment (T&E) disbursements per full-time equivalent employee that performs the "process expense reimbursements"…
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Measure Spotlights|
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…
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Percentage of invoice line items paid on time by the business entity
This measure calculates the percentage of invoice line items paid on time. An invoice line item is a single entry on an invoice. For example, an invoice for 10 red books at …
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Measure Spotlights|
Percentage of invoice line items received electronically
This measure calculates the percentage of invoice line items received electronically. An invoice line item is a single entry on an invoice. For example, an invoice for 10 red…
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Percentage of invoice line items which are manually keyed into the financial system
This measure calculates the percentage of invoice line items that are manually keyed into the financial system. An invoice line item is a single entry on an invoice. For…
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Percentage of finance function time allocated to control
This measure calculates the percentage of time spent by the finance function on control activities. Control activities or tasks ensure that accounting maintenance is…
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Measure Spotlights|
Percentage of finance function time allocated to decision support
This measure calculates the percentage of time spent by the finance function on decision support activities, which leverage the information generated in the transaction…
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Percentage of finance function time allocated to transaction processing
This measure calculates the percentage of time spent by the finance function on activities that ensure money was collected, invoices were correctly processed, bills were paid…
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Employee turnover rate
This measure determines the employee turnover rate, which is calculated by dividing total employees terminated (both voluntary and involuntary) by the average number of …
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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…
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Measure Spotlights|
Percentage of disbursements submitted electronically
This measure calculates the percentage of disbursements submitted electronically (e.g., via internet, credit/procurement card, or other electronic payments). A disbursement…
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Measure Spotlights|
Percentage of FTEs that perform the process "process expense reimbursements" that perform the activity "establish and communicate expense reimbursement policies and approval limits"
This measure calculates the percentage of full-time equivalent employees (FTEs) that perform the "process expense reimbursements" process—which consists of processing…