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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|
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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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…
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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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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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Measure Spotlights|
Cycle time in days from receipt of invoice until approved and scheduled for payment
This measure calculates the number of calendar days (including weekends) that elapse from receipt of an invoice until it is approved and scheduled for payment. It is part of…
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Measure Spotlights|
Cycle time in days to complete the annual budget
This measure calculates the number of calendar days (including weekends) it takes to complete the annual budget. It is part of a set of Cycle Time measures that help…
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Cycle time in days to complete the monthly consolidated financial statements
This measure calculates the number of calendar days (including weekends) that elapse between running the initial monthly business entity trial balance and completing the…
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Measure Spotlights|
Total cost to perform the process "process accounts payable (AP)" per invoice processed
This measure calculates the total cost per invoice processed to perform the "process accounts payable (AP)" process, which consists of processing payments of operating…
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Measure Spotlights|
Cycle time in days from transmission of invoice to receipt of payment
This measure calculates the number of calendar days that elapse from invoicing a customer to receiving payment for the invoiced line items. It is part of a set of Cycle Time…
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Measure Spotlights|
Percentage error for the total sales forecast
This measure calculates total sales forecasting percentage error. It is calculated as the absolute value of ((Projected – actual sales) / actual sales) * 100.
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Measure Spotlights|
Total cost to perform the finance function as a percentage of revenue
This measure calculates the total cost to perform the finance function as a percentage of revenue. The finance function involves financial strategy and planning, investment…
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Total cost to perform the finance function per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the finance function, which involves financial strategy and planning, investment management, tax funding…
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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…