Cost Accounting and Management Practices: Retail and Wholesale Industry Spotlight

APQC conducts ongoing Open Standards Benchmarking® survey research to help organizations benchmark and improve their processes. The research gathers metric data (cost, productivity, efficiency, cycle time, and supplemental measures) as well as information on practices and key drivers. The focus of this report is on cost accounting and management practices data from survey participants in the retail and wholesale industry from the latest administration of APQC’s Planning and Management Accounting assessment.