Personnel cost 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 personnel cost. 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. 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 collections" process.

Benchmark Data

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Measure Category:
Supplemental Information
Measure ID:
105593
Total Sample Size:
2,705 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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(Personnel cost to perform the process "manage and process collections" / Total cost to perform the process "manage and process collections") * 100.0

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)

  • 9.2.4.1 - Establish policies for delinquent accounts (10804)
  • 9.2.4.2 - Analyze delinquent account balances (10805)
  • 9.2.4.3 - Correspond/Negotiate with delinquent accounts (10806)
  • 9.2.4.4 - Discuss account resolution with internal parties (10807)
  • 9.2.4.5 - Process adjustments/write off balances (10808)
  • 9.2.4.6 - Perform recovery workout (14007)
  • 9.2.4.7 - Manage default accounts (14008)