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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This is a common question and for good reason. On the surface, it has a simple and straightforward answer. At its core, it can only be answered with careful consideration…
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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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In this article, APQC reviews cross-industry data on middle managers as a percentage of total business entity employees, discusses why there is no “right” number of managers…
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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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In this article, APQC reviews HR costs as a percentage of selling, general, and administrative (SG&A) costs and highlights some factors that are important to consider for the…
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Digital transformation refers to the strategic integration of multiple technologies, including digitizing data and information, automating processes, applying analytics, and…
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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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In late 2022, APQC carried out a quick poll of 278 manufacturing organizations about the use of advanced analytics in supply chain. ‘Advanced analytics’ refers to technology…
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Tackling Sustainability in Procurement
Sustainability is a critical piece of an organization's supply chain strategy. Beyond addressing disruptions, sustainability considers the protection of natural resources,…
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In late 2022, APQC carried out a quick poll of 301 supply chain professionals about the current state of Sales and Operations Planning (S&OP) and Integrated Business Planning…
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In 2022, over 400 KM leaders were surveyed about their programs' inputs and outputs. In this executive summary, 11 best practices are summarized into four broad categories: …
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Average Span of Control for the HR Function
The span of control—which refers to the number of direct reports a manager has—is a measure that can help organizations evaluate the size of their HR function. Measuring the…
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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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Voluntary termination (also called voluntary turnover) occurs when employees leave your organization of their own accord for any reason. While every organization should…
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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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