Percentage of total FTEs that perform the process group "process payroll" that perform the process "report time"

This measure calculates percentage of full-time equivalent employees (FTEs) that perform the process group "process payroll"—which consists of payment of salaries and wages in accordance with organizational policies and government regulations—and perform the process "report time," which involves capturing/approving consolidated employee time information and recording data in the time reporting system for usage by payroll, benefits, billing, etc. This measure is part of a set of Supplemental Information measures that help companies evaluate additional variables not covered elsewhere the "report time" process.

Benchmark Data


Sorry! Not all users have access to all of our resources.

Want to unlock access to all of our resources?

Learn about Membership Arrow with stem

Measure Category:
Supplemental Information
Measure ID:
Total Sample Size:
1,808 All Companies
25th Median 75th
- - -
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 percent.

Back to Top

(Number of FTEs who perform the process "report time" /(Number of FTEs who perform the process "report time"+Number of FTEs who perform the process "manage pay"+Number of FTEs who perform the process "process payroll taxes") ) * 100

Key Terms

Back to Top

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

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

Back to Top

Cross Industry (7.3.1)

  • - Establish policies and procedures (10853)
  • - Collect and record employee time worked (10854)
  • - Analyze and report paid and unpaid leave (10855)
  • - Monitor regular, overtime, and other hours (10856)
  • - Analyze and report employee utilization (10857)