Number of FTEs that perform the process group "perform revenue accounting" per $1 billion revenue

This measure calculates the number of full-time equivalent employees per $1 billion revenue that perform the process group "perform revenue accounting," which involves comparing revenue targets to reality and reviewing all transactions and entries passed in final accounts in order to examine profits. It is part of a set of Process Efficiency measures that help companies optimize their "perform revenue accounting" process by minimizing waste and refining resource consumption.

Benchmark Data


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Measure Category:
Process Efficiency
Measure ID:
Total Sample Size:
5,673 All Companies
25th Median 75th
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Key Performance Indicator:

Sample image showing interactive filters for more detailed measure peer group data and an interactive graph.

Compute this Measure

Units for this measure are FTEs.

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(Number of FTEs who perform the process "process customer credit" + Number of FTEs who perform the process "invoice customer" + Number of FTEs who perform the process "process accounts receivable (AR)" + Number of FTEs who perform the process "manage and process collections" + Number of FTEs who perform the process "manage and process adjustments/deductions") / (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)

  • 9.2.1 - Process customer credit (10742)
    • - Establish credit policies (10789)
    • - Analyze/Approve new account applications (10790)
    • - Analyze credit scoring history (14187)
    • - Forecast credit scoring requirement (14188)
    • - Review existing accounts (10791)
    • - Produce credit/collection reports (10792)
    • - Reinstate or suspend accounts based on credit policies (10793)
  • 9.2.2 - Invoice customer (10743)
    • - Maintain customer/product master files (10794)
    • - Generate customer billing data (10795)
    • - Transmit billing data to customers (10796)
    • - Post receivable entries (10797)
    • - Resolve customer billing inquiries (10798)
  • 9.2.3 - Process accounts receivable (AR) (10744)
    • - Establish AR policies (10799)
    • - Receive/Deposit customer payments (10800)
    • - Apply cash remittances (10801)
    • - Prepare AR reports (10802)
    • - Post AR activity to the general ledger (10803)
  • 9.2.4 - Manage and process collections (10745)
    • - Establish policies for delinquent accounts (10804)
    • - Analyze delinquent account balances (10805)
    • - Correspond/Negotiate with delinquent accounts (10806)
    • - Discuss account resolution with internal parties (10807)
    • - Process adjustments/write off balances (10808)
    • - Perform recovery workout (14007)
    • - Manage default accounts (14008)
  • 9.2.5 - Manage and process adjustments/deductions (10746)
    • - Establish policies/procedures for adjustments (10809)
    • - Analyze adjustments (10810)
    • - Correspond/Negotiate with customer (10811)
    • - Discuss resolution with internal parties (10812)
    • - Prepare chargeback invoices (10813)
    • - Process related entries (10814)