Personnel cost to perform the process "perform capital project accounting" per $1,000 revenue

This measure calculates personnel cost per $1,000 revenue to perform the process "perform capital project accounting," which consists of managing and accounting for the ongoing activities related to capital projects, including setting up new projects; recording project transactions; monitoring and tracking spending; closing and capitalizing projects; and measuring financial returns on completed projects. Personnel cost refers to employee salaries/wages, bonuses, benefits, etc. This measure is part of a set of Cost Effectiveness measures that help companies understand all cost expenditures related to the process "perform capital project accounting."

Benchmark Data


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Measure Category:
Cost Effectiveness
Measure Id:
Total Sample Size:
725 All Companies

Compute this Measure

Units for this measure are dollars. Lower values are better.

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Personnel cost to perform the process "perform capital project accounting" / (Total business entity revenue * 0.001)

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.
For government/non-profit organizations, please use your non-pass-through budget. 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 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.

Personnel Cost

Personnel cost is the cost associated with personnel compensation and fringe benefits of employees (i.e., those classified as FTEs which includes both full-time and salaried/hourly employees) contributing to each respective process. Personnel cost should include all of the following costs.

Employee Compensation: Includes salaries and wages, bonuses, overtime and benefits.

Fringe: Includes contributions made towards the employees' government retirement fund, workers compensation, insurance plans, savings plans, pension funds/retirement plans, and stock purchase plans. This should also include special allowances, such as relocation expenses and car allowances.

Cost Effectiveness

Cost effectiveness measures are those in which two related variables, one of which is the cost and one of which is the related outcome related to the expenditure are used to determine a particular metric value.

Measure Scope

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Cross Industry (7.2.1)

  • - Create project account codes (10848) - Giving reference codes for every project.
  • - Record project-related transactions (10849) - Noting every transaction during a project in a common financial database. Document all transactions associated with any project. Maintain a centralized repository of all such financial data.
  • - Monitor and track capital projects and budget spending (10850) - Evaluating project progress and funds invested. Observe and track significant funds invested on any long-term project. Compare to budget.
  • - Close/capitalize projects (10851) - Checking for returns generated from projects for decision making. Evaluate capital projects that require heavy investments. Decide whether to proceed based on the revenues generated.
  • - Measure financial returns on completed capital projects (10852) - Comparing a finished project's profitability with forecasted returns. Scrutinize revenues generated by completed projects that required heavy investments. Determine profitability.