Overhead and other costs to perform the process "manage and process collections" as a percentage of total process cost
This measure calculates the percentage of the total cost to perform the process "manage and process collections" that comes from overhead and other costs. Core components of this process include posting entries to respective accounts, preparing accounts for receivables, managing the cash collected by the business from its debtors, and recording it in the books of accounts to provide clear information about the availability of the cash. Overhead costs refer to those that an organization cannot identify as direct costs of performing a process; these include occupancy, facilities, utilities, and maintenance, etc. Other costs include costs other than personnel, equipment, material, systems, or outsourced costs (e.g., costs for supplies and office equipment, travel, training and seminars). This measure is part of a set of Supplemental Information measures that help companies evaluate additional variables not covered elsewhere for the "manage and process collections" process.
Benchmark Data
25th | Median | 75th |
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- | - | - |
Compute this Measure
Units for this measure are percent.
((Overhead cost to perform the process "manage and process collections" + Costs other than personnel, systems, overhead, and outsourced to perform the process "manage and process collections") / Total cost to perform the process "manage and process collections") * 100.0
Key Terms
Other Cost
Other costs are costs associated with the specified process, but not specifically covered in personnel cost, systems cost, overhead cost and outsourced cost in this questionnaire. These other costs include costs for supplies and office equipment, travel, training and seminars. Include the cost of telephones, except for that portion captured in systems cost.
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.