This measure calculates the average number of line items per invoice billed/invoiced annually. An invoice line item is a single entry on an invoice. For example, an invoice for 10 red books at $1.00 each, and 20 blue books at $3.00 each, would be considered to have two invoice line items. This measure is part of a set of Supplemental Information measures that help companies evaluate additional variables not covered elsewhere for the "invoice customer" process, which involves preparing detailed reports of customer purchases and commercial documents between sellers and customers that detail their transactions.
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Number of billed/invoiced line items paid to your business entity / Number of invoices billed to customer
Supplemental information is data that APQC determines is relevant to decision support for a specific process, but does not fit into the other measure categories such as cost effectiveness, cycle time, or staff productivity.