Outsourced cost to perform the process group "process accounts payable and expense reimbursements" as a percentage of total process group cost

This measure calculates the percentage of the total cost to perform the process group "process accounts payable and expense reimbursements" that comes from outsourced cost. The purpose of this process group is to process payments of operating expenses and other supplier charges, and process advancements and reimbursements for employee expenses on the organization's behalf. Outsourced cost refers to the total cost of outsourcing a specific process to a third party, except one-time charges for any type of restructuring or reorganization. This measure is part of a set of Supplemental Information measures that help companies evaluate additional variables not covered elsewhere for the "process accounts payable and expense reimbursements" process.

Benchmark Data

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Measure Category:
Supplemental Information
Measure ID:
104823
Total Sample Size:
1,087 All Companies
Performers:
25th Median 75th
- - -
Key Performance Indicator:
No

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Compute this Measure

Units for this measure are percent.

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((Outsourced cost to perform the process "process expense reimbursements" + Outsourced cost to perform the process "process accounts payable (AP)") / (Total cost to perform the process "process accounts payable (AP)" + Total cost to perform the process "process expense reimbursements")) * 100

Key Terms

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Supplemental Information

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.

Measure Scope

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Cross Industry (7.3.1)

  • 9.6.1 - Process accounts payable (AP) (10756)
    • 9.6.1.1 - Verify AP pay file with purchase order vendor master file (10869)
    • 9.6.1.2 - Maintain/Manage electronic commerce (10870)
    • 9.6.1.3 - Audit invoices and key data in AP system (10871)
    • 9.6.1.4 - Approve payments (10872)
    • 9.6.1.5 - Process financial accruals and reversals (10873)
    • 9.6.1.6 - Process payables taxes (10874)
    • 9.6.1.7 - Research/Resolve payable exceptions (10875)
    • 9.6.1.8 - Process payments (10876)
    • 9.6.1.9 - Respond to AP inquiries (10877)
    • 9.6.1.10 - Retain records (10878)
    • 9.6.1.11 - Adjust accounting records (10879)
  • 9.6.2 - Process expense reimbursements (10757)
    • 9.6.2.1 - Establish and communicate expense reimbursement policies and approval limits (10880)
    • 9.6.2.2 - Capture and report relevant tax data (10881)
    • 9.6.2.3 - Approve reimbursements and advances (10882)
    • 9.6.2.4 - Process reimbursements and advances (10883)
    • 9.6.2.5 - Manage personnel accounts (10884)
  • 9.6.3 - Manage corporate credit cards (20929)
    • 9.6.3.1 - Establish corporate credit card policies and approval limits (20930)
    • 9.6.3.2 - Process corporate credit card requests (20931)
    • 9.6.3.3 - Order corporate credit cards (20932)
    • 9.6.3.4 - Manage corporate credit card accounts (20933)
    • 9.6.3.5 - Approve/Change credit limits (20934)
    • 9.6.3.6 - Cancel/Deactivate credit card (20935)