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|
Business entity revenue per business entity FTE
This measure calculates business entity revenue per business entity FTE. This Staff Productivity measure is intended to help companies assess the efficiency of their staff…
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Measure Spotlights|
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…
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Measure Spotlights|
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…
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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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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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Cycle time in days between completion of annual consolidated financial statements and the release of earnings
This measure calculates the number of calendar days (including weekends) that elapse between the completion of the annual consolidated business entity financial statements…
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Measure Spotlights|
Cycle time in days between completion of quarterly consolidated financial statements and the release of earnings
This measure calculates the number of calendar days (including weekends) that elapse between the completion of the quarterly consolidated business entity financial statements…
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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…
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Cycle time in days to produce period-end management reports
This measure calculates the number of calendar days (including weekends) between running the initial business entity trial balance and completing the period-end management…
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Number of finance function FTEs per $1 billion revenue
This measure calculates the number of finance function full-time equivalent employees (FTEs) per $1 billion revenue. The finance function includes activities such as…
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Measure Spotlights|
Number of FTEs that perform the process group "perform general accounting and reporting" (excluding fixed assets) per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that perform the process group "perform general accounting and reporting" …
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Number of FTEs that perform the process "manage financial policies and procedures" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that control and update the policies and procedures relating to financial…
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Number of FTEs that perform the process "perform financial reporting" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that report on the organization's financial status to stakeholders…
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Measure Spotlights|
Number of FTEs that perform the process "perform general accounting" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that manage an organization's ongoing financial records. It is part of a…
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Measure Spotlights|
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…
