Number of receipts processed per FTE that performs the process "process accounts receivable (AR)"

This measure calculates the number of receipts processed per full-time equivalent (FTE) employee that processes payments due from customers, including all funds received, whether by check or electronically. It is part of a set of Staff Productivity measures that help companies assess the efficiency of their staff related to the "process accounts receivable (AR)" process.

Benchmark Data

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Measure Category:
Staff Productivity
Measure ID:
101395
Total Sample Size:
4,135 All Companies
Performers:
25th Median 75th
- - -
Key Performance Indicator:
Yes

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Compute this Measure

Units for this measure are receipts.

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Number of receipts processed / Number of FTEs who perform the process "process accounts receivable (AR)"

Key Terms

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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

Staff Productivity is a measure of the efficiency of individuals performing specific processes. Measures in staff productivity generally relate the transaction volume or outcome of the process with the effort in terms of full time equivalent employees to perform the process.

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)

  • 9.2.3.1 - Establish AR policies (10799)
  • 9.2.3.2 - Receive/Deposit customer payments (10800)
  • 9.2.3.3 - Apply cash remittances (10801)
  • 9.2.3.4 - Prepare AR reports (10802)
  • 9.2.3.5 - Post AR activity to the general ledger (10803)