Personnel cost to perform the process "manage and process adjustments/deductions" as a percentage of total process cost

This measure calculates the percentage of the total cost to perform the process "manage and process adjustments/deductions" that comes from personnel cost. Core components of this process include creating and providing funds for necessary adjustments and deductions, including all expenses that were required for the business at certain point in time. Personnel cost refers to employee salaries/wages, bonuses, benefits, etc. 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 adjustments/deductions" process.

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Measure Category:
Supplemental Information
Measure ID:
Total Sample Size:
2,638 All Companies
25th Median 75th
- - -
Key Performance Indicator:

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Compute this Measure

Units for this measure are percent.

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Percentage of total cost of the process "manage and process adjustments/deductions" allocated to internal costs * Percentage of internal costs of the process "manage and process adjustments/deductions" allocated to personnel cost * 0.01

Key Terms

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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.

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)

  • - Establish policies/procedures for adjustments (10809)
  • - Analyze adjustments (10810)
  • - Correspond/Negotiate with customer (10811)
  • - Discuss resolution with internal parties (10812)
  • - Prepare chargeback invoices (10813)
  • - Process related entries (10814)