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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When leaders hear the phrase ‘process improvement,’ it makes sense that technologies like automation or generative AI might come to mind. However, management accounting…
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Articles|
Getting Customer Payments More Quickly
Through its annual Financial Management Priorities survey, APQC found that late payments from customers are one of the most common cash flow management challenges facing…
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Articles|
Three Ways to Release Your Earnings Faster
In this article, APQC CFO Perry Wiggins discusses the cycle time in days between the completion of an organization’s consolidated financial statements and the release of the…
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Financial reporting provides critical business intelligence that helps organizations to drive investment, secure credit, maintain compliance, and more. While the financial…
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Data and Measures|
Summary of Open Standards Benchmarking Measures: General Accounting and Reporting
The APQC Open Standards Benchmarking® measure list concisely displays all of the measures currently available for a specific survey. These measures are organized by research…
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As organizations increasingly embrace a process-focused operating model, end-to-end global process owners (GPOs) have become a key role in the management and development of…
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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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Articles|
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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Articles|
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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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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Articles|
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…