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 8,600 research-based best practices, benchmarks and metrics, case studies, and other valuable APQC content.
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Like other support areas such as HR and IT, the Finance department in many organizations has evolved in recent years to take on a more strategic role in helping reach…
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The time it takes to close the books each quarter, deliver performance reports to the board, and prepare official financial statements and release earnings to the…
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Organizations use journal entries to provide a record of every business transaction in their accounting books. While automated entries are typically imported from an internal…
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The level of cost-creep (the gradual build-up over time in the cost/revenue ratio) in enterprise accounting and financial reporting is hard to tolerate for CFOs and…
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The number of employees that it takes to execute a process is often a key indicator of process health and efficiency. In this article, APQC reviews cross industry data for…
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After nearly coming to a standstill in 2020, business travel is bouncing back. As organizations return to or even surpass their pre-COVID levels of travel and entertainment …
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Preparing Finance Reports for the Board
In many organizations, the board of directors is responsible for setting policies that ensure the financial health of the organization, verifying financial standing, and…
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A well-designed and well-maintained Chart of Accounts (COA) enables consistency and accuracy in reporting, provides structure for managing global business in a uniform way,…
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Cycle Time to Perform the Monthly Close
In this article, APQC reviews cross-industry data on the cycle time to perform the monthly close and highlights some strategies for a faster close. When fewer days are…
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Challenging and chaotic business environments teach us important lessons if we are willing to learn them. There is one lesson that seems that all organizations need to keep…
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Period-end management reports are an important form of decision-making support that helps leaders gain insight on specific areas of the business. These reports typically…
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Number of Accounts in the Chart of Accounts
The Chart of Accounts (COA) is a key accounting tool used for transaction processing, accounting activities, reconciliations, and financial reporting. A COA with too many…
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Number of Learning Days per Employee
Benchmarking the number of days that you set aside for employee learning is a good first step for thinking more deeply about the development opportunities you offer to your…
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Accounts receivable (AR) is one of the most critical and high-volume processes that organizations carry out. Delays in this process mean less working capital and liquidity,…
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The annual close comes during one of the heaviest workload periods of the year for accountants, as month-end, quarter-end, and year-end closing processes converge in a…
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