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 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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Measure Spotlights|
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|
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|
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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Measure Spotlights|
Total cost to perform the process "process accounts payable (AP)" per invoice line item processed
This measure calculates the total cost per invoice line item to perform the "process accounts payable (AP)" process, which consists of processing payments of operating…
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Measure Spotlights|
Total cost to perform the process "process accounts receivable (AR)" per customer receipt
This measure calculates the total cost per customer receipt to perform the "process accounts receivable (AR)" process, which processes payments due from customers, including…
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Measure Spotlights|
Total cost to perform the process "process expense reimbursements" as a percentage of revenue
This measure calculates the total cost as a percentage of revenue to process reimbursements to employees for the expenses incurred during the course of business. Activities…
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Measure Spotlights|
Total cost to perform the process "process expense reimbursements" per process FTE
This measure calculates the total cost per process full-time equivalent (FTE) employee to process reimbursements to employees for the expenses incurred during the course of…
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Measure Spotlights|
Total cost to perform the process "process expense reimbursements" per $1 billion revenue
This measure calculates the total cost per $1 billion revenue to process reimbursements to employees for the expenses incurred during the course of business. Activities…
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Measure Spotlights|
Total cost to perform the process "process expense reimbursements" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to process reimbursements to employees for the expenses incurred during the course of business. Activities include…
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Measure Spotlights|
Total cost to perform the process "report on internal controls compliance" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to report on internal controls compliance to the appropriate authority, including IT regulations and pertinent data…
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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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Measure Spotlights|
Total cost to perform the processes "perform cost accounting and control" and "perform cost management" per process FTE
This measure calculates the total cost per process full-time equivalent (FTE) employee to perform the processes "perform cost accounting and control" and "perform cost…
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Measure Spotlights|
Total cost to perform the process group "manage internal controls" as a percentage of revenue
This measure calculates total cost as a percentage of business entity revenue to perform the process group "manage internal controls". Total cost is the sum of personnel …
