Personnel cost to perform the processes "perform cost accounting and control" and "perform cost management" per $1,000 revenue

This measure calculates personnel cost per $1,000 revenue to perform the processes "perform cost accounting and control" and "perform cost management." Activities in these processes include developing/implementing methods and models for the allocation of operating and overhead costs across products and/or services; and developing/implementing methods and approaches for cost driver analysis, benchmarking, business process improvement, asset resource deployment/utilization, and value driver evaluation. 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 planning and management accounting."

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:
Cost Effectiveness
Measure ID:
Total Sample Size:
2,830 All Companies
Key Performance

Compute this Measure

Units for this measure are dollars.

Back to Top

Personnel cost to perform the processes "perform cost accounting and control" and "perform cost management" / (Total business entity revenue * 0.001)

Key Terms

Back to Top

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

Back to Top

Cross Industry (7.3.1)

  • 9.1.1 - Perform planning/budgeting/forecasting (10738)
    • - Develop and maintain budget policies and procedures (10771)
    • - Prepare periodic budgets and plans (10772)
    • - Operationalize and implement plans to achieve budget (20135)
    • - Prepare periodic financial forecasts (10773)
    • - Perform variance analysis against forecasts and budgets (20136)
  • 9.1.2 - Perform cost accounting and control (10739)
    • - Perform inventory accounting (10774)
    • - Perform profit center accounting (14057)
    • - Perform cost of sales analysis (10775)
    • - Perform product costing (10776)
    • - Perform variance analysis (10777)
    • - Report on profitability (11175)
  • 9.1.3 - Perform cost management (10740)
    • - Determine key cost drivers (10778)
    • - Measure cost drivers (10779)
    • - Determine critical activities (10780)
    • - Manage asset resource deployment and utilization (10781)
  • 9.1.4 - Evaluate and manage financial performance (10741)
    • - Assess customer and product profitability (10782)
    • - Evaluate new products (10783)
    • - Perform life cycle costing (10784)
    • - Optimize customer and product mix (10785)
    • - Track performance of new-customer and product strategies (10786)
    • - Prepare activity-based performance measures (10787)
    • - Manage continuous cost improvement (10788)