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|
Total cost to perform the process "perform general accounting" per journal entry line item
This measure calculates the total cost per journal entry line item to perform the process "perform general accounting," which consists of managing an organization's ongoing…
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Total uncollectable balances as a percentage of revenue
This measure calculates total uncollectable balances as a percentage of revenue. Uncollectable balances are amounts owed to your business unit for goods or services already…
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Total cost to perform the finance function as a percentage of selling, general, and administrative (SGA) costs
This measure calculates the total cost to perform the finance function as a percentage of selling, general, and administrative (SG&A) costs. The finance function includes…
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Total cost to perform the finance function per business entity employee
This measure calculates total cost to perform the finance function per business entity employee. Total cost is the sum of personnel (compensation/benefits), systems (direct…
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Percentage of finance function FTEs eliminated/redeployed in the past 12 months attributed to AI
This measure calculates the percentage of finance function FTEs (full time equivalents) eliminated or redeployed in the past 12 months that are attributed to AI (Artificial…
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Overall forecast accuracy
Forecast accuracy compares forecasted sales for a specific period. Forecast accuracy is computed as 1 - the absolute value of (actual sales - forecast sales), divided by the…
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Percentage of journal entries processed error-free the first time
This measure calculates the percentage of journal entries out of total annual number of journal entries processed error-free the first time. A journal entry is the record of…
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Total cost to perform the process "perform planning/budgeting/forecasting" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the process "perform planning/budgeting/forecasting," which involves developing periodic plans, budgets,…
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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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Overhead and other cost to perform the process group "process accounts payable and expense reimbursements" as a percentage of total process group cost
This measure calculates the percentage of the total cost to perform the process group "process accounts payable and expense reimbursements" that comes from overhead and other…
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Personnel cost to perform the process group "process accounts payable and expense reimbursements" as a percentage of total process group cost
This measure calculates the percentage of the total cost to perform the process group "process accounts payable and expense reimbursements" that comes from personnel cost…
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Measure Spotlights|
Personnel cost to perform the process group "process accounts payable and expense reimbursements" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the "process accounts payable and expense reimbursements" process group, which consists of processing…
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Systems cost to perform the process group "process accounts payable and expense reimbursements" per $100,000 revenue
This measure calculates systems cost per $100,000 revenue to perform the "process accounts payable and expense reimbursements" process group, which consists of processing…
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Measure Spotlights|
Systems cost to perform the process group "process accounts payable and expense reimbursements" as a percentage of total process group cost
This measure calculates the percentage of the total cost to perform the process group "process accounts payable and expense reimbursements" that comes from systems cost. The…
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Measure Spotlights|
Total cost to perform the process group "process accounts payable and expense reimbursements" as a percentage of revenue
This measure calculates the total cost as a percentage of revenue to perform the "process accounts payable and expense reimbursements" process group, which consists of…