Number of FTEs that perform the process group "manage treasury operations" per $1 billion revenue

This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that perform the process group "manage treasury operations," which consists of managing a business' investments in trading in bonds, currencies, and financial derivatives; managing financial assets and holdings of the organization; optimizing the organization's liquidity; investing excess cash; and reducing financial risk. This measure is part of a set of Process Efficiency measures that help companies optimize their "manage treasury operations" process by minimizing waste and refining resource consumption.

Benchmark Data


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Measure Category:
Process Efficiency
Measure ID:
Total Sample Size:
4,841 All Companies
25th Median 75th
- - -
Key Performance Indicator:

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Compute this Measure

Units for this measure are FTEs.

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Number of FTEs who perform the process group "manage treasury operations" / (Total business entity revenue * .000000001)

Key Terms

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Total Annual Revenue/Net Revenue

Total annual revenue is net proceeds generated from the sale of products or services. This should reflect the selling price less any allowances such as quantity, discounts, rebates and returns. If your business entity is a support unit and therefore does not directly generate revenue, then provide the revenue amount for the units you support. For government/non-profit organizations, please use your non-pass-through budget. For insurance companies the total annual revenue is the total amount of direct written premiums, excluding net investment income. Note: Business entity revenue needs to only include inter-company business segment revenue when the transactions between those business segments are intended to reflect an arm's length transfer price and would therefore meet the regulatory requirements for external revenue reporting.

FTE - (full-time equivalent employee)

To calculate the number of full-time equivalents employed during the year for each respective process or activity, you must prorate the number of employees and the hours spent performing each process/activity. Assume that a full-time worker represents 40 hours per week. Provide the average number of full-time equivalents employed during the year for each respective process. Include full-time employees, part-time employees, and temporary workers hired during peak demand periods. Allocate only the portion of the employee's time that relates to or supports the activities identified for an applicable process. Prorate management and secretarial time by estimating the level of effort in support of each activity, by process.

For example, a part-time secretary in the finance department for XYZ, Inc. charges all of his time to finance department activities. He works 20 hours per week. The secretary splits his time evenly supporting employees working in the general accounting process and the financial reporting process. Thus, his time should be allocated by process. So, if he works throughout the year and supports these two processes, his time would be split evenly as:

20hrs/40hrs = .5FTE * 50% for general accounting = .25FTE for general accounting

20hrs/40hrs = .5FTE * 50% for financial reporting = .25FTE for financial reporting

Process efficiency

Process efficiency represents how well a process converts its inputs into outputs. A process that converts 100% of the inputs into outputs without waste is more efficient than one that converts a similar amount of inputs into fewer outputs.


The metric value which represents the 50th percentile of a peer group. This could also be communicated as the metric value where half of the peer group sample shows lower performance than the expressed metric value or half of the peer group sample shows higher performance than the expressed metric value.

Measure Scope

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Cross Industry (7.3.1)

  • 9.7.1 - Manage treasury policies and procedures (10758)
    • - Establish scope and governance of treasury operations (10885)
    • - Establish and publish treasury policies (10886)
    • - Develop treasury procedures (10887)
    • - Monitor treasury procedures (10888)
    • - Audit treasury procedures (10889)
    • - Revise treasury procedures (10890)
    • - Develop and confirm internal controls for treasury (10891)
    • - Define system security requirements (10892)
  • 9.7.2 - Manage cash (10759)
    • - Manage and reconcile cash positions (10893)
    • - Manage cash equivalents (10894)
    • - Process and oversee electronic fund transfers (EFTs) (10895)
    • - Develop cash flow forecasts (10896)
    • - Manage cash flows (10897)
    • - Produce cash management accounting transactions and reports (10898)
    • - Manage and oversee banking relationships (10899)
    • - Analyze, negotiate, resolve, and confirm bank fees (10900)
  • 9.7.3 - Manage in-house bank accounts (10760)
    • - Manage in-house bank accounts for subsidiaries (10901)
    • - Manage and facilitate inter-company borrowing transactions (10902)
    • - Manage centralized outgoing payments on behalf of subsidiaries (10903)
    • - Manage central incoming payments on behalf of subsidiaries (10904)
    • - Manage internal payments and netting transactions (10905)
    • - Calculate interest and fees for in-house bank accounts (10906)
    • - Provide account statements for in-house bank accounts (10907)
  • 9.7.4 - Manage debt and investment (10761)
    • - Establish investment policy (14079)
    • - Manage financial intermediary relationships (10908)
    • - Manage liquidity (10909)
    • - Manage issuer exposure (10910)
    • - Process and oversee debt and investment transactions (10911)
    • - Process and oversee foreign currency transactions (10912)
    • - Produce debt and investment accounting transaction reports (10913)
    • - Process and oversee interest rate transactions (14210)
  • 9.7.5 - Monitor and execute risk and hedging transactions (11208)
    • - Develop risk management/hedging strategy (12974)
    • - Manage interest rate risk (11209)
      • - Manage interest rate market data (19575)
      • - Determine interest rate exposure for all markets (19576)
      • - Determine interest rate hedge requirements in accordance with risk policy (19577)
      • - Execute interest rate trades (19578)
    • - Manage foreign exchange risk (11210)
      • - Manage foreign exchange market data (19579)
      • - Determine foreign exchange exposure for all currencies (19580)
      • - Determine foreign exchange hedge requirements in accordance with risk policy (19581)
      • - Execute foreign exchange trades (19582)
      • - Manage foreign exchange balance sheet risk (19583)
    • - Manage exposure risk (11211)
      • - Determine current customer exposures and limit exceptions (19584)
      • - Resolve customer exposure limit violations (19585)
      • - Manage customer collateral (19586)
      • - Perform annual customer credit reviews (19587)
    • - Execute hedging transactions (20137)
      • - Measure physical positions (19588)
      • - Establish hedges (19589)
      • - Unwind hedges (19590)
      • - Evaluate and refine hedging positions (11213)
      • - Monitor credit (11215)
    • - Produce hedge accounting transactions and reports (11214)
  • 9.7.6 - Manage financial fraud/dispute cases (16958)