OPEN STANDARDS BENCHMARKING MEASURE LIST

Transcription

1 ABOUT APQC's The APQC Open Standards Benchmarking measure list concisely lists all of the measures currently available through APQC's benchmarking portal for its members. These measures are organized by research area (A), the most recent survey in which the measure appeared (B), and finally by category of measure (C). The list identifies each measure's "metric group ID" number (D), the measure name (E), the formula in english as APQC computes it(f), the formula in APQC's "question library identifiers" (G), and whether or not the measure is a key performance indicator for its associated process (H). For more information about APQC's Open Standards Benchmarking, please contact us directly on or visit the APQC Open Standards Benchmarking website on 1 of /20/ APQC

2 ID # NAME FORMULA KPI CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) Average agent salary Average agent salary Total cost of the process "manage sales orders" per process FTE Total cost to perform the process "manage sales orders" per $1,000 revenue Total cost to perform the process "manage sales orders" per sales order placed Contact Centers: Total cost to perform the process "manage sales orders" / Number of agent FTEs for the process "Manage sales orders" Contact Centers: g / a Total cost to perform the process "manage sales orders" / (Total business entity revenue * ) Contact Centers: g / ( * ) Total cost to perform the process "manage sales orders" / Total annual number of sales orders placed Total cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per $1,000 revenue Contact Centers: g / Total cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / (Total business entity revenue * ) Total cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per customer service FTE Total cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per business entity FTE Contact Centers: g / ( * ) Total cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / Number of FTEs who perform the customer service function Contact Centers: g / b (Total cost to perform the process "manage sales orders" + Total cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Total number of FTEs for the process "Manage sales orders" and the function "Manage customer service" Contact Centers: ( g g) / c 2 of /20/ APQC

3 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) Business to business inbound calls as a percentage of total inbound calls Business to consumer inbound calls as a percentage of total inbound calls Centrally managed systems cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per $1,000 revenue Centrally managed systems cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per active customer Centrally managed systems cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact Contact center systems cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per $1,000 revenue Percentage of inbound contacts from all channels considered "business to business" Contact Centers: a Percentage of inbound contacts from all channels considered "business to consumer" Contact Centers: b (Centrally managed systems cost to perform the process "manage sales orders" + Centrally managed systems cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / (Total business entity revenue * ) Contact Centers: ( b b) / ( * ) (Centrally managed systems cost to perform the process "manage sales orders" + Centrally managed systems cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Number of total customers in customer master file that are active Contact Centers: ( b b) / (Centrally managed systems cost to perform the process "manage sales orders" + Centrally managed systems cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Total number of inbound contacts Contact Centers: ( b b) / j (Contact center systems cost to perform the process "manage sales orders" + Contact center systems cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / (Total business entity revenue * ) Contact Centers: ( c c) / ( * ) 3 of /20/ APQC

4 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) Contact center systems cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per active customer Contact center systems cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact Other cost of the process "manage sales orders" per $1,000 revenue Other cost of the processes "manage sales orders", "manage customer requests/inquiries", and "manage customer complaints" per $1,000 revenue Other cost of the processes "manage sales orders", "manage customer requests/inquiries", and "manage customer complaints" per active customer (Contact center systems cost to perform the process "manage sales orders" + Contact center systems cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Number of total customers in customer master file that are active Contact Centers: ( c c) / (Contact center systems cost to perform the process "manage sales orders" + Contact center systems cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Total number of inbound contacts Contact Centers: ( c c) / j Costs other than personnel, systems, overhead, and outsourced to perform the process "manage sales orders" / (Total business entity revenue * ) Contact Centers: f / ( * ) (Costs other than personnel, systems, overhead, and outsourced to perform the process "manage sales orders" + Costs other than personnel, systems, overhead, and outsourced to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / (Total business entity revenue * ) Contact Centers: ( f f) / ( * ) (Costs other than personnel, systems, overhead, and outsourced to perform the process "manage sales orders" + Costs other than personnel, systems, overhead, and outsourced to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Number of total customers in customer master file that are active Contact Centers: ( f f) / of /20/ APQC

5 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) Other cost to perform the process "manage sales orders" as a percentage of total cost of the process Other cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" as a percentage of the total cost to perform the processes Other cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per $1,000 revenue Other cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact Outsourced cost of the process "manage sales orders" per $1,000 revenue Outsourced cost to perform the process "manage sales orders" as a percentage of the total cost to perform the process (Costs other than personnel, systems, overhead, and outsourced to perform the process "manage sales orders" / Total cost to perform the process "manage sales orders") * Contact Centers: ( f / g) * (Costs other than personnel, systems, overhead, and outsourced to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / Total cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") * Contact Centers: ( f / g) * Costs other than personnel, systems, overhead, and outsourced to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / (Total business entity revenue * ) Contact Centers: f / ( * ) (Costs other than personnel, systems, overhead, and outsourced to perform the process "manage sales orders" + Costs other than personnel, systems, overhead, and outsourced to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Total number of inbound contacts Contact Centers: ( f f) / j Outsourced cost to perform the process "manage sales orders" / (Total business entity revenue * ) Contact Centers: e / ( * ) (Outsourced cost to perform the process "manage sales orders" / Total cost to perform the process "manage sales orders") * Contact Centers: ( e / g) * of /20/ APQC

6 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) Outsourced cost to perform the process "manage sales orders", "manage customer requests/inquiries", and "manage customer complaints" per call contact Outsourced cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" as a percentage of the total cost of the processes Outsourced cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per $1,000 revenue Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" per call received through IVR speech Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" per inbound call received through IVR DTMF Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" per web self-service contact (Outsourced cost to perform the process "manage sales orders" + Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Number of inbound calls received through a live agent Contact Centers: ( e e) / a (Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / Total cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") * Contact Centers: ( e / g) * Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / (Total business entity revenue * ) Contact Centers: e / ( * ) Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / Number of inbound calls received through IVR speech Contact Centers: e / b Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / Number of inbound calls received through IVR DTMF Contact Centers: e / c Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / Inbound contacts received through web self-service Contact Centers: e / c 6 of /20/ APQC

7 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) Outsourced cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per $1,000 revenue Outsourced cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per active customer Outsourced cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact Overhead cost of the process "manage sales orders" per $1,000 revenue Overhead cost of the processes "manage sales orders", "manage customer requests/inquiries", and "manage customer complaints" per $1,000 revenue (Outsourced cost to perform the process "manage sales orders" + Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / (Total business entity revenue * ) Contact Centers: ( e e) / ( * ) (Outsourced cost to perform the process "manage sales orders" + Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Number of total customers in customer master file that are active Contact Centers: ( e e) / (Outsourced cost to perform the process "manage sales orders" + Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Total number of inbound contacts Contact Centers: ( e e) / j Overhead cost to perform the process "manage sales orders" / (Total business entity revenue * ) Contact Centers: d / ( * ) (Overhead cost to perform the process "manage sales orders" + Overhead cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / (Total business entity revenue * ) Contact Centers: ( d d) / ( * ) 7 of /20/ APQC

8 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) Overhead cost of the processes "manage sales orders", "manage customer requests/inquiries", and "manage customer complaints" per active customer Overhead cost to perform the process "manage sales orders" as a percentage of the total cost to perform the process Overhead cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" as a percentage of the total cost to perform the processes Overhead cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per $1,000 revenue Overhead cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact Personnel cost to perform the process "manage sales orders" as a percentage of the total cost to perform the process (Overhead cost to perform the process "manage sales orders" + Overhead cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Number of total customers in customer master file that are active Contact Centers: ( d d) / (Overhead cost to perform the process "manage sales orders" / Total cost to perform the process "manage sales orders") * Contact Centers: ( d / g) * (Overhead cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / Total cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") * Contact Centers: ( d / g) * Overhead cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / (Total business entity revenue * ) Contact Centers: d / ( * ) (Overhead cost to perform the process "manage sales orders" + Overhead cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Total number of inbound contacts Contact Centers: ( d d) / j (Total annual cost for the process "manage sales orders" for the category "Personnel cost (compensation and benefits)" / Total cost to perform the process "manage sales orders") * Contact Centers: ( a / g) * of /20/ APQC

9 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) Personnel cost to perform the process "manage sales orders" per $1,000 revenue Personnel cost to perform the process "manage sales orders" per process agent FTE Personnel cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" as a percentage of the total cost to perform the processes Personnel cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per $1,000 revenue Personnel cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per process FTE Personnel cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per $1,000 revenue Total annual cost for the process "manage sales orders" for the category "Personnel cost (compensation and benefits)" / (Total business entity revenue * ) Contact Centers: a / ( * ) Total annual cost for the process "manage sales orders" for the category "Personnel cost (compensation and benefits)" / Number of agent FTEs for the process "Manage sales orders" Contact Centers: a / a (Personnel cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / Total cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") * Contact Centers: ( a / g) * Personnel cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / (Total business entity revenue * ) Contact Centers: a / ( * ) Personnel cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / Number of FTEs who perform the customer service function Contact Centers: a / b (Total annual cost for the process "manage sales orders" for the category "Personnel cost (compensation and benefits)" + Personnel cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / (Total business entity revenue * ) Contact Centers: ( a a) / ( * ) 9 of /20/ APQC

10 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) Personnel cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per active customer Personnel cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per business entity FTE Personnel cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact Total cost of to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact Total cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per active customer (Total annual cost for the process "manage sales orders" for the category "Personnel cost (compensation and benefits)" + Personnel cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Number of total customers in customer master file that are active Contact Centers: ( a a) / (Total annual cost for the process "manage sales orders" for the category "Personnel cost (compensation and benefits)" + Personnel cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Total number of FTEs for the process "Manage sales orders" and the function "Manage customer service" Contact Centers: ( a a) / c (Total annual cost for the process "manage sales orders" for the category "Personnel cost (compensation and benefits)" + Personnel cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Total number of inbound contacts Contact Centers: ( a a) / j (Total cost to perform the process "manage sales orders" + Total cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Total number of inbound contacts Contact Centers: ( g g) / j (Total cost to perform the process "manage sales orders" + Total cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints") / Number of total customers in customer master file that are active Contact Centers: ( g g) / of /20/ APQC

11 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) Total revenue per active customer Total business entity revenue / Number of total customers in customer master file that are active Contact Centers: / Total revenue per inbound contact Total business entity revenue / Total number of inbound contacts Contact Centers: / j Total revenue per sales order Total business entity revenue / Total annual number of sales orders placed CYCLE TIME (11 MEASURES) Contact Centers: / Average contact handling time in seconds Average contact handling time in seconds, including after-contact work Contact Centers: Average speed of answer in seconds for agent queue calls Average speed of answer in seconds for agent queue calls Contact Centers: Response time for inbound requests coming from Average actual response time in minutes for contacts received through , excluding automated acknowledgements of receipt Contact Centers: a Response time for inbound requests coming from fax Average actual response time in minutes for contacts received through facsimile Contact Centers: b Response time for inbound requests coming from postal mail Average actual response time in minutes for contact type "Postal Mail" including outsourced and direct contacts Contact Centers: c Average response time in minutes for call backs Average actual response time in minutes for contact type "Call backs" including outsourced and direct contacts Contact Centers: g Average response time in minutes for SMS Average actual response time in minutes for contact type "SMS" including outsourced and direct contacts Contact Centers: e 11 of /20/ APQC

12 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) CYCLE TIME (11 MEASURES) Average response time in minutes for social media Average actual response time in minutes for contact type "Social media" including outsourced and direct contacts Average response time in minutes for web chat or instant messaging including virtual agents Contact Centers: f Average actual response time in minutes for contact type "Web chat or instant messaging, including virtual agents" including outsourced and direct contacts Contact Centers: d Average talk time in seconds, including agent hold time Average talk time in seconds Contact Centers: Average time in seconds to inbound calls abandoned Average time in seconds to inbound calls abandoned PROCESS EFFICIENCY (46 MEASURES) Contact Centers: Agent involuntary attrition rate Agent involuntary attrition rate Contact Centers: Agent schedule adherence Average agent schedule adherence Contact Centers: Agent voluntary attrition rate Agent voluntary attrition rate Contact Centers: Average seat utilization Average seat utilization Contact Centers: Average tenure in months for business entity agents Average tenure in months for business entity agents Agent FTEs evaluated using sliding/interdependent agent targets as a percentage of all agent FTEs Contact Centers: Agent FTEs evaluated using sliding/interdependent agent targets as a percentage of all agent FTEs Contact Centers: Average number of contact center seats per contact center Number of seats / Number of contact centers included Contact Centers: / of /20/ APQC

13 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) PROCESS EFFICIENCY (46 MEASURES) Bridge rate Bridge rate Contact Centers: Call agent availability rate Call agent availability rate Contact Centers: Call agent occupancy rate Call agent occupancy rate Contact Centers: Call agent utilization rate Call agent utilization rate Contact Centers: Call service level Service level Contact Centers: Caller authentication rate for IVR Caller authentication rate for IVR Contact Centers: Calls abandoned in the agent queue as a percentage of total inbound calls Calls routed to a live agent as a percentage of total inbound calls Calls abandoned in the agent queue as a percentage of total inbound calls Contact Centers: Calls routed to a live agent as a percentage of total inbound calls Contact Centers: Customer attrition (or churn) rate Customer attrition rate Contact Centers: Direct supervisors per agent FTE (Number of general service FTEs employed to manage agents + Number of vital service FTEs employed to manage agents) / Number of agent FTEs Contact Centers: ( a b) / DTMF IVR self-service resolution rate DTMF IVR self-service resolution rate Contact Centers: b 13 of /20/ APQC

14 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) PROCESS EFFICIENCY (46 MEASURES) First contact resolution rate for contacts received through "other" channels First contact resolution rate for dedicated mobile applications ("apps") What is your business entity's first contact resolution rate, as determined by customer surveys, for contacts arriving through channels other than phone, , web self-service, web chat or instant messaging, dedicated mobile apps, SMS (mobile phone shor Contact Centers: i First contact resolution rate for a dedicated mobile application ("app") Contact Centers: e First contact resolution rate for contacts First contact resolution rate for contacts Contact Centers: b First contact resolution rate for phone contacts First contact resolution rate for phone contacts Contact Centers: a First contact resolution rate for postal mail First contact resolution rate for postal mail Contact Centers: h First contact resolution rate for SMS First contact resolution rate for SMS (mobile phone short message service) contacts Contact Centers: f First contact resolution rate for social media First contact resolution rate for social media channels such as Twitter, Facebook, or discussion forums First contact resolution rate for web chat or instant messaging including virtual agents Contact Centers: g First contact resolution rate for web chat or instant messaging including virtual agents Contact Centers: d First contact resolution rate for web self-service contacts First contact resolution rate for web selfservice contacts Contact Centers: c IVR speech recognition rate IVR speech recognition rate Contact Centers: IVR speech self-service resolution rate IVR speech self-service resolution rate Contact Centers: a 14 of /20/ APQC

15 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) PROCESS EFFICIENCY (46 MEASURES) Number of agent FTEs per direct supervisor FTE Number of agent FTEs / (Number of general service FTEs employed to manage agents + Number of vital service FTEs employed to manage agents) Number of FTEs who perform order entry/order processing as a percentage of total FTEs for the "manage sales orders" process Contact Centers: / ( a b) (Number of agent FTEs who perform the process "manage sales orders" who perform order entry/order processing / Number of agent FTEs for the process "Manage sales orders") * Number of FTEs who perform order inquiry as a percentage of total FTEs for the "manage sales orders" process Number of FTEs who perform the customer service function per $1 billion revenue Contact Centers: ( a / a) * (Number of agent FTEs who perform the process "manage sales orders" who perform order inquiry / Number of agent FTEs for the process "Manage sales orders") * Contact Centers: ( b / a) * Number of FTEs who perform the customer service function / (Total business entity revenue * ) Contact Centers: b / ( * ) Percentage of active customers with active web accounts Percentage of active customers with active web accounts Percentage of active customers with service level based on customer segmentation Percentage of contacts with CTI that have information pop up on the agent's desktop Percentage of inbound calls monitored by QAM and scored by supervisors Contact Centers: Percentage of active customers with service level based on customer segmentation Contact Centers: Percentage of contacts with CTI that have information pop up on the agent s desktop Contact Centers: Percentage of inbound calls monitored by QAM and scored by supervisors Contact Centers: of /20/ APQC

16 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) PROCESS EFFICIENCY (46 MEASURES) Percentage of inbound contacts through "other" channels outsourced to a third-party provider Percentage of inbound contacts outsourced to a thirdparty provider Percentage of inbound phone contacts outsourced to a thirdparty provider Percentage of inbound postal mail contacts outsourced to a third-party provider Percentage of inbound web transaction contacts outsourced to a third-party provider (Inbound contacts received through channels other than phone, , web self-service, web chat or instant messaging (including virtual agents), a dedicated mobile application, SMS, social media, or postal mail, from all outsourced providers / 100 percent sum of inbound contacts outsourced to a third-party for live agent calls, IVR speech, IVR DTMF, fax, postal mail, web transactions, online chats, and other receipts) * Contact Centers: ( i / j) * (Number of total annual inbound contacts outsourced to a third-party provider for receipt method " " / 100 percent sum of inbound contacts outsourced to a third-party for live agent calls, IVR speech, IVR DTMF, fax, postal mail, web transactions, online chats, and other receipts) * Contact Centers: ( b / j) * (Inbound contacts received through telephone channels from all outsourced providers / 100 percent sum of inbound contacts outsourced to a third-party for live agent calls, IVR speech, IVR DTMF, fax, postal mail, web transactions, online chats, and other receipts) * Contact Centers: ( a / j) * (Percentage of inbound contacts outsourced to third-party for postal mail / 100 percent sum of inbound contacts outsourced to a third-party for live agent calls, IVR speech, IVR DTMF, fax, postal mail, web transactions, online chats, and other receipts) * Contact Centers: ( h / j) * (Inbound contacts received through web selfservice from all outsourced providers / 100 percent sum of inbound contacts outsourced to a third-party for live agent calls, IVR speech, IVR DTMF, fax, postal mail, web transactions, online chats, and other receipts) * Contact Centers: ( c / j) * of /20/ APQC

17 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) PROCESS EFFICIENCY (46 MEASURES) Percentage of transferred calls that are misdirected Percentage of transferred calls that are misdirected Percentage of web chat or instant messaging contacts outsourced to a third-party provider Contact Centers: (Inbound contacts received through web chat or instant messaging, including virtual agents, from all outsourced providers / 100 percent sum of inbound contacts outsourced to a thirdparty for live agent calls, IVR speech, IVR DTMF, fax, postal mail, web transactions, online chats, and other receipts) * Contact Centers: ( d / j) * Transferred calls as a percentage of total inbound calls Transferred calls as a percentage of total inbound calls Contact Centers: Web transactions self-service resolution rate Web transactions self-service resolution rate Contact Centers: c STAFF PRODUCTIVITY (3 MEASURES) Number of sales orders per FTE that performs the process "manage sales orders" Total annual number of sales orders placed / Number of agent FTEs for the process "Manage sales orders" Contact Centers: / a Inbound contacts per agent FTE Total number of inbound contacts / Number of agent FTEs Contact Centers: j / Inbound live agent calls per agent FTE Number of inbound calls received through a live agent / Number of agent FTEs SUPPLEMENTAL INFORMATION (38 MEASURES) Africa contact center employees as a percentage of total contact center employees Contact Centers: a / ( Percentage of your organization's IT headcount in Africa/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( n/ o )* of /20/ APQC

18 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) Australia and New Zealand contact center employees as a percentage of total contact center employees ( Percentage of your organization's IT headcount in Australia or New Zealand/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( e/ o )* Central Europe contact center employees as a percentage of total contact center employees ( Percentage of your organization's IT headcount in Central Europe/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( c/ o )* Central/South America contact center employees as a percentage of total contact center employees ( Percentage of your organization's IT headcount in Central or South America/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( h/ o )* China, Russia, and Central Asia contact center employees as a percentage of total contact center employees ( Percentage of your organization's IT headcount in China, Russia, or Central Asia/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( l/ o )* of /20/ APQC

19 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) East Asia contact center employees as a percentage of total contact center employees Eastern Europe contact center employees as a percentage of total contact center employees Inbound contacts for the process "manage customer service" as a percentage of total inbound contacts Inbound contacts for the process "manage sales orders" as a percentage of total inbound contacts Inbound contacts received via dedicated mobile app as a percentage of total inbound contacts Inbound contacts received via as a percentage of total inbound contacts Inbound contacts received via phone as a percentage of total inbound contacts ( Percentage of your organization's IT headcount in East Asia/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( i/ o )*100 ( Percentage of your organization's IT headcount in Eastern Europe/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( f/ o )*100 Percentage of inbound contacts from all channels related to the process "manage customer service" Contact Centers: b Percentage of inbound contacts from all channels related to the process "manage inbound sales orders" Contact Centers: a (Inbound contacts received through a dedicated mobile application / Total number of inbound contacts) * Contact Centers: ( e / j) * (Number of inbound contacts through / Total number of inbound contacts) * Contact Centers: ( b / j) * (Number of inbound contacts through calls / Total number of inbound contacts) * Contact Centers: ( a / j) * of /20/ APQC

20 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) Inbound contacts received via postal mail as a percentage of total inbound contacts Inbound contacts received via SMS as a percentage of total inbound contacts Inbound contacts received via social media as a percentage of total inbound contacts Inbound contacts received via web chat or instant messaging as a percentage of total inbound contacts Inbound contacts received via web self-service as a percentage of total inbound contacts Inbound contacts related to billing as a percentage of total inbound contacts Inbound contacts related to complaints as a percentage of total inbound contacts Inbound contacts related to new orders as a percentage of total inbound contacts Inbound contacts related to order modification or inquiry as a percentage of total inbound contacts (Number of inbound contacts through postal mail / Total number of inbound contacts) * Contact Centers: ( h / j) * (How many inbound contacts were received through SMS (exclude mobile messaging other than SMS). / Total number of inbound contacts) * Contact Centers: ( f / j) * (How many inbound contacts were received through social media (including discussion forums, Facebook, Twitter, etc.) / Total number of inbound contacts) * Contact Centers: ( g / j) * (Number of inbound contacts through online chat / Total number of inbound contacts) * Contact Centers: ( d / j) * (Inbound contacts received through web selfservice / Total number of inbound contacts) * Contact Centers: ( c / j) * Percentage of inbound contacts from all channels related to billing Contact Centers: c Percentage of inbound contacts from all channels related to complaints Contact Centers: d Percentage of inbound contacts from all channels related to new orders Contact Centers: a Percentage of inbound contacts from all channels related to order modification or inquiry Contact Centers: b 20 of /20/ APQC

21 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) Inbound contacts related to technical support as a percentage of total inbound contacts Middle East contact center employees as a percentage of total contact center employees Nordic countries contact center employees as a percentage of total contact center employees Percentage of inbound contacts from all channels related to technical support Contact Centers: e ( Percentage of your organization's IT headcount in the Middle East/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( m/ o ) *100 ( Percentage of your organization's IT headcount in Nordic countries/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( g/ o )* Number of inbound calls for requirements other than new orders, order modifications or inquiry, billing, complaints, or technical support as a percentage of total inbound calls Percentage of inbound contacts from all channels related to matters other than new orders, order modification or inquiry, billing, complaints, or technical support Number of inbound calls received through a live agent as a percentage of total inbound calls Number of inbound calls received through IVR DTMF as a percentage of total inbound calls Number of inbound calls received through IVR speech as a percentage of total inbound calls Contact Centers: f (Number of inbound calls received through a live agent / Number of inbound calls) * Contact Centers: ( a / d) * (Number of inbound calls received through IVR DTMF / Number of inbound calls) * Contact Centers: ( c / d) * (Number of inbound calls received through IVR speech / Number of inbound calls) * Contact Centers: ( b / d) * of /20/ APQC

22 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) Number of inbound contacts through channels other than phone, , web self-service, web chat or instant messaging, dedicated mobile apps, SMS, social media, or postal mail as a percentage of total inbound contacts (Inbound contacts received through channels other than phone, , web self-service, web chat or instant messaging (including virtual agents), a dedicated mobile application, SMS, social media, or postal mail / Total number of inbound contacts) * Contact Centers: ( i / j) * Number of languages supported at the business entity Number of languages supported Contact Centers: Percentage of inbound dedicated mobile app contacts outsourced to a third-party provider Percentage of inbound SMS contacts outsourced to a thirdparty provider Percentage of inbound social media contacts outsourced to a third-party provider (Inbound contacts received through a dedicated mobile application from all outsourced providers / 100 percent sum of inbound contacts outsourced to a third-party for live agent calls, IVR speech, IVR DTMF, fax, postal mail, web transactions, online chats, and other receipts) * Contact Centers: ( e / j) * (Inbound contacts received through SMS (exclude mobile messaging other than SMS) from all outsourced providers / 100 percent sum of inbound contacts outsourced to a thirdparty for live agent calls, IVR speech, IVR DTMF, fax, postal mail, web transactions, online chats, and other receipts) * Contact Centers: ( f / j) * (Inbound contacts received through social media (including discussion forums, Facebook, Twitter, etc.) from all outsourced providers / 100 percent sum of inbound contacts outsourced to a third-party for live agent calls, IVR speech, IVR DTMF, fax, postal mail, web transactions, online chats, and other receipts) * Contact Centers: ( g / j) * of /20/ APQC

23 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) South Asia contact center employees as a percentage of total contact center employees ( Percentage of your organization's IT headcount in South Asia/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( k/ o )* Southeast Asia contact center employees as a percentage of total contact center employees Southern Europe contact center employees as a percentage of total contact center employees ( Percentage of your organization's IT headcount in Southeast Asia/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( j/ o )*100 ( Percentage of your organization's IT headcount in Southern Europe/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( b/ o )* US contact center employees as a percentage of total contact center employees ( Percentage of your organization's IT headcount in the United States or Canada/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( a/ o )* of /20/ APQC

24 CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) Western Europe contact center employees as a percentage of total contact center employees ( Percentage of your organization's IT headcount in Western Europe/100 percent sum of organization's IT headcount in the United States/Canada, Southern Europe, Central Europe, Western Europe, Australia, New Zealand, Eastern Europe, Nordic countries, Central/South America, East Asia, Southeast Asia, South Asia, China, Rus )*100 Contact Centers: ( d/ o )* of /20/ APQC

25 CONTACT CENTERS (CC) MANAGE CUSTOMER SERVICE TRANSACTIONS (1 MEASURES) PROCESS EFFICIENCY (1 MEASURES) First call resolution rate First call resolution rate Manage Customer Service Transactions: of /20/ APQC

26 FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) COST EFFECTIVENESS (24 MEASURES) Personnel cost to perform the process "process accounts payable" per process FTE ((Total cost to perform the process "process accounts payable" * Percentage of total cost of the process "Process accounts payable" allocated to internal cost * Percentage of internal cost of the process "Process accounts payable" allocated to personnel cost) *.0001) / Number of FTEs who perform the process "process accounts payable" Personnel cost to perform the process "Process expense reimbursements" per process FTE Total cost to perform the process "process accounts payable" per $1,000 revenue Total cost to perform the process "process accounts payable" per disbursement/payment Total cost to perform the process "Process accounts payable" per invoice line item processed Total cost to perform the process "process expense reimbursements" as a percentage of revenue Accounts Payable and Expense Reimbursement: (( * a * a) *.0001) / (Total cost to perform the process "process expense reimbursements" * Percentage of total cost of the process "Process expense reimbursements" allocated to internal cost * Percentage of internal cost of the process "Process expense reimbursements" allocated to personnel cost *.0001) / Number of FTEs who perform the process "process expense reimbursements" Accounts Payable and Expense Reimbursement: ( * a * a *.0001) / Total cost to perform the process "process accounts payable" / (Total business entity revenue * 0.001) Accounts Payable and Expense Reimbursement: / ( * 0.001) Total cost to perform the process "process accounts payable" / Total number of disbursements excluding T&E disbursements Accounts Payable and Expense Reimbursement: / Total cost to perform the process "process accounts payable" / Number of invoice line items processed Accounts Payable and Expense Reimbursement: / (Total cost to perform the process "process expense reimbursements" / Total business entity revenue ) * 100 Accounts Payable and Expense Reimbursement: ( / ) * of /20/ APQC

27 FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) COST EFFECTIVENESS (24 MEASURES) Total cost to perform the process "Process expense reimbursements" per $1,000 of T&E expenditures Total cost to perform the process "process expense reimbursements" / (Total value of T&E expenditures * 0.001) Total cost to perform the process "Process expense reimbursements" per $1,000 revenue Total cost to perform the process "Process expense reimbursements" per T&E disbursement Total cost to perform the process group "process accounts payable and expense reimbursements" per $1,000 revenue Outsourced cost to perform the process "process accounts payable" per $1,000 revenue Outsourced cost to perform the process "process expense reimbursements" per $1,000 revenue Accounts Payable and Expense Reimbursement: / ( * 0.001) Total cost to perform the process "process expense reimbursements" / (Total business entity revenue * 0.001) Accounts Payable and Expense Reimbursement: / ( * 0.001) Total cost to perform the process "process expense reimbursements" / Number of T&E disbursements Accounts Payable and Expense Reimbursement: / (Total cost to perform the process "process accounts payable" + Total cost to perform the process "process expense reimbursements") / (Total business entity revenue * 0.001) Accounts Payable and Expense Reimbursement: ( ) / ( * 0.001) (Percentage of total cost of the process "Process accounts payable" allocated to external cost * Total cost to perform the process "process accounts payable" / 100) / (Total business entity revenue * 0.001) Accounts Payable and Expense Reimbursement: ( b * / 100) / ( * 0.001) (Percentage of total cost of the process "Process expense reimbursements" allocated to external cost * Total cost to perform the process "process expense reimbursements" / 100) / (Total business entity revenue * 0.001) Accounts Payable and Expense Reimbursement: ( b * / 100) / ( * 0.001) 27 of /20/ APQC

28 FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) COST EFFECTIVENESS (24 MEASURES) Personnel cost to perform process "Process expense reimbursements" per $1,000 revenue (Total cost to perform the process "process expense reimbursements" * Percentage of total cost of the process "Process expense reimbursements" allocated to internal cost * Percentage of internal cost of the process "Process expense reimbursements" allocated to personnel cost *.0001) / (Total business entity revenue * 0.001) Personnel cost to perform the process "Process accounts payable" per $1,000 purchases Personnel cost to perform the process "Process accounts payable" per $1,000 revenue Systems cost to perform the process "Process accounts payable" per $100,000 purchases Accounts Payable and Expense Reimbursement: ( * a * a *.0001) / ( * 0.001) ((Total cost to perform the process "process accounts payable" * Percentage of total cost of the process "Process accounts payable" allocated to internal cost * Percentage of internal cost of the process "Process accounts payable" allocated to personnel cost) *.0001) / (Value of all materials and services purchased * 0.001) Accounts Payable and Expense Reimbursement: (( * a * a) *.0001) / ( * 0.001) ((Total cost to perform the process "process accounts payable" * Percentage of total cost of the process "Process accounts payable" allocated to internal cost * Percentage of internal cost of the process "Process accounts payable" allocated to personnel cost) *.0001) / (Total business entity revenue * 0.001) Accounts Payable and Expense Reimbursement: (( * a * a) *.0001) / ( * 0.001) ((Total cost to perform the process "process accounts payable" * Percentage of total cost of the process "Process accounts payable" allocated to internal cost * Percentage of internal cost of the process "Process accounts payable" allocated to systems cost) *.0001) / (Value of all materials and services purchased * ) Accounts Payable and Expense Reimbursement: (( * a * b) *.0001) / ( * ) 28 of /20/ APQC

29 FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) COST EFFECTIVENESS (24 MEASURES) Systems cost to perform the process "Process accounts payable" per $100,000 revenue ((Total cost to perform the process "process accounts payable" * Percentage of total cost of the process "Process accounts payable" allocated to internal cost * Percentage of internal cost of the process "Process accounts payable" allocated to systems cost) *.0001) / (Total business entity revenue * ) Systems cost to perform the process "Process expense reimbursements" per $100,000 revenue Total cost to perform the process "Process accounts payable" per $1 billion revenue Total cost to perform the process "Process accounts payable" per $1,000 purchases Total cost to perform the process "process accounts payable" per process FTE Total cost to perform the process "process expense reimbursements" per $1 billion revenue Accounts Payable and Expense Reimbursement: (( * a * b) *.0001) / ( * ) (Total cost to perform the process "process expense reimbursements" * Percentage of total cost of the process "Process expense reimbursements" allocated to internal cost * Percentage of internal cost of the process "Process expense reimbursements" allocated to systems cost *.0001) / (Total business entity revenue * ) Accounts Payable and Expense Reimbursement: ( * a * b *.0001) / ( * ) Total cost to perform the process "process accounts payable" / (Total business entity revenue * ) Accounts Payable and Expense Reimbursement: / ( * ) Total cost to perform the process "process accounts payable" / (Value of all materials and services purchased * 0.001) Accounts Payable and Expense Reimbursement: / ( * 0.001) Total cost to perform the process "process accounts payable" / Number of FTEs who perform the process "process accounts payable" Accounts Payable and Expense Reimbursement: / Total cost to perform the process "process expense reimbursements" / (Total business entity revenue * ) Accounts Payable and Expense Reimbursement: / ( * ) 29 of /20/ APQC

30 FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) COST EFFECTIVENESS (24 MEASURES) Total cost to perform the process "process expense reimbursements" per process FTE Total cost to perform the process "process expense reimbursements" / Number of FTEs who perform the process "process expense reimbursements" Value of purchases (in millions) per "process accounts payable" FTE CYCLE TIME (3 MEASURES) Cycle time in days from receipt of invoice until payment is transmitted Cycle time in days to approve and schedule T&E reimbursements Accounts Payable and Expense Reimbursement: / Value of all materials and services purchased / (Number of FTEs who perform the process "process accounts payable" * ) Accounts Payable and Expense Reimbursement: / ( * ) Cycle time in calendar days from receipt of an invoice until payment is transmitted Accounts Payable and Expense Reimbursement: Cycle time in calendar days from the receipt of an expense report to its approval and scheduling for payment Accounts Payable and Expense Reimbursement: Cycle time in days to resolve an invoice error Cycle time in calendar days from discovering an invoice error to its resolution PROCESS EFFICIENCY (10 MEASURES) Accounts Payable and Expense Reimbursement: Percentage of disbursements that are first time error free Percentage of disbursements that is processed error-free the first time Accounts Payable and Expense Reimbursement: Percentage of expense report exception line items (Number of expense report line items with exceptions / Expense report line items) * 100 Accounts Payable and Expense Reimbursement: ( / ) * Percentage of invoice line items paid on time Percentage of invoice line items paid on time Accounts Payable and Expense Reimbursement: of /20/ APQC

31 FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) PROCESS EFFICIENCY (10 MEASURES) Percentage of invoice line items received electronically Percentage of invoice line items received electronically Number of FTEs who perform the process "Process accounts payable" per $1 billion purchases Number of FTEs who perform the process "Process expense reimbursements" per $1 million T&E expenditures Percentage of invoice line items matched with a purchase order Accounts Payable and Expense Reimbursement: Number of FTEs who perform the process "process accounts payable" / (Value of all materials and services purchased * ) Accounts Payable and Expense Reimbursement: / ( * ) Number of FTEs who perform the process "process expense reimbursements" / (Total value of T&E expenditures * ) Accounts Payable and Expense Reimbursement: / ( * ) Percentage of invoice line items that is matched with a purchase order Accounts Payable and Expense Reimbursement: Percentage of invoices paid within the discount period (Number of invoices paid within discount period / Number of invoices processed) * Percentage of invoices which are manually keyed into the financial system Percentage of total T&E expenditures made using cash advances STAFF PRODUCTIVITY (4 MEASURES) Number of expense report line items per FTE who performs the process "Process expense reimbursements" Accounts Payable and Expense Reimbursement: ( / ) * Percentage of invoice line items that is entered into the financial system by manual keying Accounts Payable and Expense Reimbursement: a (Total value of cash advances / Total value of T&E expenditures) * Accounts Payable and Expense Reimbursement: ( / ) * Expense report line items / Number of FTEs who perform the process "process expense reimbursements" Accounts Payable and Expense Reimbursement: / of /20/ APQC

32 FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) STAFF PRODUCTIVITY (4 MEASURES) Number of invoice line items processed per "process accounts payable" FTE Number of invoice line items processed / Number of FTEs who perform the process "process accounts payable" Number of invoices processed per "process accounts payable" FTE Number of T&E disbursements per "process expense reimbursements" FTE SUPPLEMENTAL INFORMATION (4 MEASURES) Number of expense report line items per $1,000 T&E expenditure Accounts Payable and Expense Reimbursement: / Number of invoices processed / Number of FTEs who perform the process "process accounts payable" Accounts Payable and Expense Reimbursement: / Number of T&E disbursements / Number of FTEs who perform the process "process expense reimbursements" Accounts Payable and Expense Reimbursement: / Expense report line items / (Total value of T&E expenditures * 0.001) Accounts Payable and Expense Reimbursement: / ( * 0.001) Number of invoiced line items per $1,000 purchases Number of invoice line items processed / (Value of all materials and services purchased * 0.001) Personnel cost to perform the process "Process accounts payable" as a percentage of total process cost Systems cost to perform the process "process accounts payable" as a percentage of the total cost of the process Accounts Payable and Expense Reimbursement: / ( * 0.001) (Percentage of total cost of the process "Process accounts payable" allocated to internal cost * Percentage of internal cost of the process "Process accounts payable" allocated to personnel cost) *.01 Accounts Payable and Expense Reimbursement: ( a * a) *.01 (Percentage of total cost of the process "Process accounts payable" allocated to internal cost * Percentage of internal cost of the process "Process accounts payable" allocated to systems cost) *.01 Accounts Payable and Expense Reimbursement: ( a * b) * of /20/ APQC

33 FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) COST EFFECTIVENESS (22 MEASURES) Personnel cost to perform the process "process accounts receivable" per process FTE Total cost to perform the process "manage and process adjustments/deductions" per $1,000 revenue Total cost to perform the process "manage and process collections" per $1,000 revenue Total cost to perform the process "process accounts receivable" per $1,000 revenue Total cost to perform the process "process accounts receivable" per customer receipt Outsourced cost to perform the process "manage and process adjustments/deductions" per $1,000 revenue Outsourced cost to perform the process "manage and process collections" per $1,000 revenue (Percentage of internal costs of the process "process accounts receivable" allocated to personnel costs * Percentage of total cost of the process "process accounts receivable" allocated to internal costs * * Total cost to perform the process "process accounts receivable") / Number of FTEs who perform the process "process accounts receivable (AR)" Accounts Receivable: ( a * a * * ) / Total cost to perform the process "manage and process adjustments/deductions" / (Total business entity revenue *.001) Accounts Receivable: / ( *.001) Total cost to perform the process "manage and process collections" / (Total business entity revenue *.001) Accounts Receivable: / ( *.001) Total cost to perform the process "process accounts receivable" / (Total business entity revenue *.001) Accounts Receivable: / ( *.001) Total cost to perform the process "process accounts receivable" / Number of receipts processed Accounts Receivable: / Outsourced cost to perform the process "manage and process adjustments/deductions" / (Total business entity revenue *.0010) Accounts Receivable: e / ( *.0010) Outsourced cost to perform the process "manage and process collections" / (Total business entity revenue *.0010) Accounts Receivable: e / ( *.0010) 33 of /20/ APQC

34 FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) COST EFFECTIVENESS (22 MEASURES) Outsourced cost to perform the process "process accounts receivable (AR)" per $1,000 revenue Personnel cost to perform the process "manage and process adjustments/deductions" per $1,000 revenue Personnel cost to perform the process "manage and process collections" per $1,000 revenue Personnel cost to perform the process "process accounts receivable" per $1,000 revenue Outsourced cost to perform the process "process accounts receivable (AR)" / (Total business entity revenue *.0010) Accounts Receivable: e / ( *.0010) (Percentage of internal costs of the process "manage and process adjustments/deductions" allocated to personnel cost * Percentage of total cost of the process "manage and process adjustments/deductions" allocated to internal costs * * Total cost to perform the process "manage and process adjustments/deductions") / (Total business entity revenue *.001) Accounts Receivable: ( a * a * * ) / ( *.001) (Percentage of internal costs of the process "manage and process collections" allocated to personnel cost * Percentage of total cost of the process "manage and process collections" allocated to internal costs * * Total cost to perform the process "manage and process collections") / (Total business entity revenue *.001) Accounts Receivable: ( a * a * * ) / ( *.001) (Percentage of internal costs of the process "process accounts receivable" allocated to personnel costs * Percentage of total cost of the process "process accounts receivable" allocated to internal costs * * Total cost to perform the process "process accounts receivable") / (Total business entity revenue *.001) Accounts Receivable: ( a * a * * ) / ( *.001) 34 of /20/ APQC

35 FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) COST EFFECTIVENESS (22 MEASURES) Systems cost to perform the process "manage and process adjustments/deductions" per $100,000 revenue Systems cost to perform the process "manage and process collections" per $100,000 revenue Systems cost to perform the process "process accounts receivable" per $100,000 revenue Total cost to perform the process "manage and process collections" as a percentage of revenue Total cost to perform the process "manage and process collections" per $1 billion revenue (Percentage of internal cost of the process "Manage and process adjustments/deductions" allocated to systems costs * Percentage of total cost of the process "manage and process adjustments/deductions" allocated to internal costs * * Total cost to perform the process "manage and process adjustments/deductions") / (Total business entity revenue *.00001) Accounts Receivable: ( b * a * * ) / ( *.00001) (Percentage of internal cost of the process "Manage and process collections" allocated to systems costs * Percentage of total cost of the process "manage and process collections" allocated to internal costs * * Total cost to perform the process "manage and process collections") / (Total business entity revenue *.00001) Accounts Receivable: ( b * a * * ) / ( *.00001) (Percentage of internal cost of the process "Process accounts receivable (AR)" allocated to systems costs * Percentage of total cost of the process "process accounts receivable" allocated to internal costs * * Total cost to perform the process "process accounts receivable") / (Total business entity revenue *.00001) Accounts Receivable: ( b * a * * ) / ( *.00001) (Total cost to perform the process "manage and process collections" / Total business entity revenue) * 100 Accounts Receivable: ( / ) * 100 Total cost to perform the process "manage and process collections" / (Total business entity revenue * ) Accounts Receivable: / ( * ) 35 of /20/ APQC

36 FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) COST EFFECTIVENESS (22 MEASURES) Total cost to perform the process "manage and process collections" per active customer Total cost to perform the process "manage and process collections" per customer receipt Total cost to perform the process "manage and process collections" per process FTE Total cost to perform the process "process accounts receivable" as a percentage of revenue Total cost to perform the process "process accounts receivable" per $1 billion revenue Total cost to perform the process "process accounts receivable" per process FTE CYCLE TIME (2 MEASURES) Cycle time in days from transmission of invoice to receipt of payment Total cost to perform the process "manage and process collections" / Number of active customers in business entity's customer master file Accounts Receivable: / (Total cost to perform the process "manage and process collections"/number of receipts processed) Accounts Receivable: ( f/ ) Total cost to perform the process "manage and process collections" / Number of FTEs who perform the process "manage and process collections" Accounts Receivable: / (Total cost to perform the process "process accounts receivable" / Total business entity revenue) * 100 Accounts Receivable: ( / ) * 100 Total cost to perform the process "process accounts receivable" / (Total business entity revenue * ) Accounts Receivable: / ( * ) Total cost to perform the process "process accounts receivable" / Number of FTEs who perform the process "process accounts receivable (AR)" Accounts Receivable: / Cycle time in calendar days from invoicing a customer to the receipt of payment Accounts Receivable: Cycle time in days to resolve adjustments Cycle time in calendar days from identifying an adjustment to fully resolving and reflecting it in the accounting records Accounts Receivable: of /20/ APQC

37 FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) PROCESS EFFICIENCY (8 MEASURES) Percentage of manual receipts (Number of receipts processed that are received manually / Number of receipts processed) * Percentage of total receipts that are processed error free the first time Outstanding payment days as a proportion of standard payment days Accounts Receivable: ( d / ) * (Number of receipts processed error-free first time / Number of receipts processed) * 100 Accounts Receivable: ( / ) * 100 Average days sales outstanding in accounts receivable / Standard payment terms in calendar days for accounts receivable Accounts Receivable: / Percentage of invoice line items paid in full the first time (Number of billed/invoiced line items that are paid in full the first time / Number of line items billed/invoiced) * Percentage of invoice line items that are adjusted by the customer prior to payment Percentage of receipts automatically matched to open items in the accounts receivable sub ledger Percentage of receipts received electronically or automatically Accounts Receivable: ( / ) * 100 (Number of billed/invoiced line items that are adjusted prior to paying / Number of line items billed/invoiced) * 100 Accounts Receivable: ( / ) * 100 (Number of receipts that are automatically matched to open items in the accounts receivable sub ledger / Number of receipts processed) * 100 Accounts Receivable: ( / ) * 100 Percentage of receipts received electronically or automatically Accounts Receivable: Total uncollectable balances as a percentage of revenue (Total value of uncollectable balances / Total business entity revenue) * 100 Accounts Receivable: ( / ) * of /20/ APQC

38 FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) STAFF PRODUCTIVITY (6 MEASURES) Number of receipts processed per "process accounts receivable" FTE Number of active customers managed annually per "manage and process collections" FTE Number of adjustments and deductions per "manage and process adjustments/deductions" FTE Number of customer accounts per "process accounts receivable" FTE Number of receipts processed / Number of FTEs who perform the process "process accounts receivable (AR)" Accounts Receivable: / Number of active customers in business entity's customer master file / Number of FTEs who perform the process "manage and process collections" Accounts Receivable: / Number of adjustments/deductions / Number of FTEs who perform the process "manage and process adjustments/deductions" Accounts Receivable: / Number of customers in the customer master file / Number of FTEs who perform the process "process accounts receivable (AR)" Accounts Receivable: / Number of invoices per "manage and process collections" FTE Number of invoices billed to customer/number of FTEs who perform the process "manage and process collections" Accounts Receivable: / Number of invoices per "process accounts receivable" FTE Number of invoices billed to customer/number of FTEs who perform the process "process accounts receivable (AR)" SUPPLEMENTAL INFORMATION (3 MEASURES) Accounts Receivable: / Number of invoice line items per receipt Number of line items billed/invoiced / Number of receipts processed Personnel cost to perform the process "process accounts receivable" as a percentage of the total cost for the process Accounts Receivable: / Percentage of internal costs of the process "process accounts receivable" allocated to personnel costs * Percentage of total cost of the process "process accounts receivable" allocated to internal costs * 0.01 Accounts Receivable: a * a * of /20/ APQC

39 FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) SUPPLEMENTAL INFORMATION (3 MEASURES) Systems cost to perform the process "process accounts receivable" as a percentage of the total cost of the process Percentage of internal cost of the process "Process accounts receivable (AR)" allocated to systems costs * Percentage of total cost of the process "process accounts receivable" allocated to internal costs * 0.01 Accounts Receivable: b * a * of /20/ APQC

40 FINANCIAL MANAGEMENT (FM) CUSTOMER CREDIT AND INVOICING (28 MEASURES) COST EFFECTIVENESS (14 MEASURES) Total cost to perform the process "invoice customer" per $1,000 revenue Total cost to perform the process "invoice customer" / (Total business entity revenue *.001) Total cost to perform the process "invoice customer" per invoice line item processed Total cost to perform the process "invoice customer" per invoice processed Total cost to perform the process "process customer credit" per $1,000 revenue Outsourced cost to perform the process "invoice customer" per $1,000 revenue Outsourced cost to perform the process "process customer credit" per $1,000 revenue Personnel cost to perform the process "invoice customer" per $1,000 revenue Customer Credit and Invoicing: / ( *.001) Total cost to perform the process "invoice customer" / Number of line items billed/invoiced Customer Credit and Invoicing: / Total cost to perform the process "invoice customer" / Number of invoices billed to customer Customer Credit and Invoicing: / Total cost to perform the process "process customer credit" / (Total business entity revenue *.001) Customer Credit and Invoicing: / ( *.001) Outsourced cost to perform the process "invoice customer" / (Total business entity revenue *.0010) Customer Credit and Invoicing: e / ( *.0010) Outsourced cost to perform the process "process customer credit" / (Total business entity revenue *.0010) Customer Credit and Invoicing: e / ( *.0010) (Percentage of total cost of the process "invoice customer" allocated to internal costs * Percentage of internal costs of the process "invoice customer" allocated to personnel cost * * Total cost to perform the process "invoice customer") / (Total business entity revenue * 0.001) Customer Credit and Invoicing: ( a * a * * ) / ( * 0.001) 40 of /20/ APQC

41 FINANCIAL MANAGEMENT (FM) CUSTOMER CREDIT AND INVOICING (28 MEASURES) COST EFFECTIVENESS (14 MEASURES) Personnel cost to perform the process "process customer credit" per $1,000 revenue (Percentage of total cost of the process "process customer credit" allocated to internal costs * Percentage of internal costs of the process "process customer credit" allocated to personnel cost * * Total cost to perform the process "process customer credit") / (Total business entity revenue * 0.001) Systems cost to perform the process "invoice customer" per $100,000 revenue Systems cost to perform the process "process customer credit" per $100,000 revenue Total cost to perform the process "invoice customer" per process FTE Total cost to perform the process "process customer credit" as a percentage of revenue Customer Credit and Invoicing: ( a * a * * ) / ( * 0.001) (Percentage of total cost of the process "invoice customer" allocated to internal costs * Percentage of internal cost of the process "Invoice customer" allocated to systems costs * * Total cost to perform the process "invoice customer") / (Total business entity revenue * ) Customer Credit and Invoicing: ( a * b * * ) / ( * ) (Percentage of total cost of the process "process customer credit" allocated to internal costs * Percentage of internal cost of the process "Process customer credit" allocated to systems costs * * Total cost to perform the process "process customer credit") / (Total business entity revenue * ) Customer Credit and Invoicing: ( a * b * * ) / ( * ) Total cost to perform the process "invoice customer" / Number of FTEs who perform the process "invoice customer" Customer Credit and Invoicing: / (Total cost to perform the process "process customer credit" / Total business entity revenue) * 100 Customer Credit and Invoicing: ( / ) * of /20/ APQC

42 FINANCIAL MANAGEMENT (FM) CUSTOMER CREDIT AND INVOICING (28 MEASURES) COST EFFECTIVENESS (14 MEASURES) Total cost to perform the process "process customer credit" per $1 billion revenue Total cost to perform the process "process customer credit" / (Total business entity revenue * ) Total cost to perform the process "process customer credit" per process FTE Customer Credit and Invoicing: / ( * ) Total cost to perform the process "process customer credit" / Number of FTEs who perform the process "process customer credit" CYCLE TIME (3 MEASURES) Customer Credit and Invoicing: / Cycle time in days for credit approval Cycle time in days for credit approval Cycle time in days to generate complete and correct billing data Cycle time in days between transmission of invoice and shipment of goods or delivery of services PROCESS EFFICIENCY (3 MEASURES) Percentage of invoice line items processed error free the first time Percentage of invoice line items invoiced using electronic or automatic methods Percentage of invoices automatically generated based on event triggers STAFF PRODUCTIVITY (4 MEASURES) Number of invoice line items processed per "invoice customer" FTE Customer Credit and Invoicing: Cycle time in days to generate complete and correct billing data Customer Credit and Invoicing: Cycle time in calendar days from the transmission of an invoice/bill to shipping/providing the good/service Customer Credit and Invoicing: Percentage of invoice line items processed error free the first time Customer Credit and Invoicing: Percentage of invoice line items invoiced using electronic or automatic methods Customer Credit and Invoicing: Percentage of invoices automatically generated based on event triggers Customer Credit and Invoicing: Number of line items billed/invoiced / Number of FTEs who perform the process "invoice customer" Customer Credit and Invoicing: / of /20/ APQC

43 FINANCIAL MANAGEMENT (FM) CUSTOMER CREDIT AND INVOICING (28 MEASURES) STAFF PRODUCTIVITY (4 MEASURES) Number of invoices processed per "invoice customer" FTE Number of invoices billed to customer / Number of FTEs who perform the process "invoice customer" Number of active customers per "process customer credit" FTE Customer Credit and Invoicing: / Number of active customers in business entity's customer master file / Number of FTEs who perform the process "process customer credit" Customer Credit and Invoicing: / Number of credit reviews per "process customer credit" FTE Credit reviews performed at account level by credit staff / Number of FTEs who perform the process "process customer credit" SUPPLEMENTAL INFORMATION (4 MEASURES) Customer Credit and Invoicing: / Average number of line items per invoice Number of line items billed/invoiced / Number of invoices billed to customer Customer Credit and Invoicing: / Average value per line item billed Total value of line items billed/invoiced / Number of line items billed/invoiced Customer Credit and Invoicing: / Percentage of billed/invoiced line items offering a discount (Number of invoice line items billed/invoiced that offer a discount / Number of line items billed/invoiced) * Percentage of invoice line items that are denominated in a foreign currency Customer Credit and Invoicing: ( / ) * 100 (Number of line items billed/invoiced in a foreign currency / Number of line items billed/invoiced) * 100 Customer Credit and Invoicing: ( / ) * of /20/ APQC

44 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) COST EFFECTIVENESS (8 MEASURES) Personnel cost to perform finance function per finance function FTE Personnel cost perform the function "manage financial resources" / Number of FTEs who perform the function "manage financial resources" Total cost to perform the finance function as a percentage of revenue Finance Organization: a / aa (Total finance function cost / Total business entity revenue) * 100 Finance Organization: ( f / ) * Overhead cost of the finance function per $100,000 revenue Overhead cost to perform the function "manage financial resources" / (Total business entity revenue *.00001) Personnel cost to perform the finance function per $1,000 revenue Selling, general, and administrative (SGA) costs as a percentage of business entity revenue Finance Organization: c / ( *.00001) Personnel cost perform the function "manage financial resources" / (Total business entity revenue *.001) Finance Organization: a / ( *.001) (Total SG&A costs/total business entity revenue)*100 Finance Organization: ( / ) * Systems cost of the finance function per $100,000 revenue Systems cost to perform the function "manage financial resources" / (Total business entity revenue *.00001) Total cost to perform the finance function per $1,000 revenue Total cost to perform the finance function per finance function FTE Finance Organization: b / ( *.00001) Total finance function cost / (Total business entity revenue *.001) Finance Organization: f / ( *.001) Total finance function cost / Number of FTEs who perform the function "manage financial resources" Finance Organization: f / aa 44 of /20/ APQC

45 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) CYCLE TIME (6 MEASURES) Cycle time in business days to process the payroll Cycle time in business days to process payroll from HR/benefits system cut-off to payroll transmit date Cycle time in days from receipt of invoice until approved and scheduled for payment Finance Organization: Cycle time in calendar days from the receipt of an invoice to its approval and scheduling Finance Organization: Cycle time in days to complete the annual budget Cycle time in days to complete the budget Finance Organization: Days sales outstanding Average days sales outstanding in accounts receivable Cycle time in hours to initiate, approve, and dispatch a wire transfer Finance Organization: Cycle time in hours to initiate, approve, and dispatch a wire transfer Finance Organization: Cycle time in hours to reconcile a single bank account Cycle time in days to reconcile a single bank account from bank account statement receipt through ending book balance reconciliation PROCESS EFFICIENCY (33 MEASURES) Finance Organization: Number of finance function FTEs per $1 billion revenue Number of FTEs who perform the function "manage financial resources" / (Total business entity revenue * ) Number of FTEs for the order to invoice cycle per $1 billion revenue Finance Organization: aa / ( * ) (Number of FTEs who perform the process "manage sales orders" + Number of FTEs who perform the process "process customer credit" + Number of FTEs who perform the process "invoice customer") / (Total business entity revenue * ) Number of FTEs for the process "process customer credit" per $1 billion revenue Finance Organization: ( d e f) / ( * ) Number of FTEs who perform the process "process customer credit" / (Total business entity revenue * ) Finance Organization: e / ( * ) 45 of /20/ APQC

46 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) PROCESS EFFICIENCY (33 MEASURES) Number of FTEs for the process group "process accounts payable and expense reimbursements" per $1 billion revenue Number of FTEs for the processes "manage and process accounts receivable", "manage and process collections", and "manage and process adjustments/deductions" per $1 billion revenue Number of FTEs that perform the process "evaluate and manage financial performance" per $1 billion revenue Number of FTEs that perform the process "Invoice customer" per $1 billion revenue Number of FTEs that perform the process "manage sales orders" per $1 billion revenue Number of FTEs that perform the process "Perform general accounting" per $1 billion revenue Number of FTEs that perform the process "Perform planning/budgeting/forecasting" per $1 billion revenue (Number of FTEs who perform the process "process accounts payable" + Number of FTEs who perform the process "process expense reimbursements") / (Total business entity revenue * ) Finance Organization: ( s t) / ( * ) (Number of FTEs who perform the process "process accounts receivable (AR)" + Number of FTEs who perform the process "manage and process collections" + Number of FTEs who perform the process "manage and process adjustments/deductions") / (Total business entity revenue * ) Finance Organization: ( g h i) / ( * ) Number of FTEs who perform the process "evaluate and manage financial performance" / (Total business entity revenue * ) Finance Organization: c / ( * ) Number of FTEs who perform the process "invoice customer" / (Total business entity revenue * ) Finance Organization: f / ( * ) Number of FTEs who perform the process "manage sales orders" / (Total business entity revenue * ) Finance Organization: d / ( * ) Number of FTEs who perform the process "perform general accounting" / (Total business entity revenue * ) Finance Organization: k / ( * ) Number of FTEs who perform the process "perform planning/budgeting/forecasting" / (Total business entity revenue * ) Finance Organization: a / ( * ) 46 of /20/ APQC

47 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) PROCESS EFFICIENCY (33 MEASURES) Number of FTEs that perform the process "Process accounts receivable (AR)" per $1 billion revenue Number of FTEs who perform the process "process accounts receivable (AR)" / (Total business entity revenue * ) Number of FTEs that perform the process group "manage taxes" per $1 billion revenue Finance Organization: g / ( * ) Number of FTEs who perform the process group "manage taxes" / (Total business entity revenue * ) Number of FTEs that perform the process group "manage treasury operations" per $1 billion revenue Finance Organization: y / ( * ) Number of FTEs who perform the process group "manage treasury operations" / (Total business entity revenue * ) Number of FTEs that perform the process group "perform planning and management accounting" per $1 billion revenue Finance Organization: u / ( * ) (Number of FTEs who perform the process "perform planning/budgeting/forecasting" + Number of FTEs who perform the processes "perform cost accounting and control" and "perform cost management" + Number of FTEs who perform the process "evaluate and manage financial performance") / (Total business entity revenue * ) Number of FTEs that perform the processes "perform cost accounting and control" and "perform cost management" per $1 billion revenue Number of FTEs who perform the process group "Perform general accounting and reporting" (excluding fixed assets) per $1 billion revenue Percentage change in business entity's gross margin over the past three years Finance Organization: ( a b c) / ( * ) Number of FTEs who perform the processes "perform cost accounting and control" and "perform cost management" / (Total business entity revenue * ) Finance Organization: b / ( * ) (Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) + Number of FTEs who perform the process "perform general accounting" + Number of FTEs who perform the process "perform financial reporting") / (Total business entity revenue * ) Finance Organization: ( j k m) / ( * ) Percentage change in business entity's gross margin over the past three years Finance Organization: of /20/ APQC

48 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) PROCESS EFFICIENCY (33 MEASURES) Number of clerical FTEs involved in F&A operations as a percentage of total finance function FTEs Number of FTEs for other non-defined finance processes per $1 billion revenue Number of FTEs for the process "manage and process adjustments/deductions" per $1 billion revenue Number of FTEs for the process "manage and process collections" per $1 billion revenue Number of FTEs for the process "manage pay" per $1 billion revenue Number of FTEs for the process "process payroll taxes" per $1 billion revenue Number of FTEs for the process "report time" per $1 billion revenue (Number of FTEs who perform the function "manage financial resources" perform clerical operations / Number of FTEs who perform the function "manage financial resources") * Finance Organization: (2.0033a / d) * Number of FTEs who perform other non-defined financial processes / (Total business entity revenue * ) Finance Organization: z / ( * ) Number of FTEs who perform the process "manage and process adjustments/deductions" / (Total business entity revenue * ) Finance Organization: i / ( * ) Number of FTEs who perform the process "manage and process collections" / (Total business entity revenue * ) Finance Organization: h / ( * ) Number of FTEs who perform the process "manage pay" / (Total business entity revenue * ) Finance Organization: q / ( * ) Number of FTEs who perform the process "process payroll taxes" / (Total business entity revenue * ) Finance Organization: r / ( * ) Number of FTEs who perform the process "report time" / (Total business entity revenue * ) Finance Organization: p / ( * ) 48 of /20/ APQC

49 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) PROCESS EFFICIENCY (33 MEASURES) Number of FTEs for the process group "manage fixed-asset project accounting" per $1 billion revenue Number of FTEs that perform the process "perform capital planning and project approval" per $1 billion revenue Number of FTEs that perform the process group "manage internal controls" per $1 billion revenue Number of FTEs to perform the fixed assets cycle per $1 billion revenue Number of FTEs who perform the process "Manage financial policies and procedures" per $1 billion revenue Number of FTEs who perform the process "Process expense reimbursements" per $1 billion revenue (Number of FTEs who perform the process "perform capital planning and project approval" + Number of FTEs who perform the process "perform capital project accounting") / (Total business entity revenue * ) Finance Organization: ( n o) / ( * ) Number of FTEs who perform the process "perform capital planning and project approval" / (Total business entity revenue * ) Finance Organization: n / ( * ) (Number of FTEs who perform the process "establish internal controls, policies, and procedures" + Number of FTEs who perform the process "operate controls and monitor compliance with internal controls policies and procedures" + Number of FTEs who perform the process "report on internal controls compliance") / (Total business entity revenue * ) Finance Organization: ( v w x) / ( * ) (Number of FTEs who perform the process "perform fixed-asset accounting" + Number of FTEs who perform the process "perform capital planning and project approval" + Number of FTEs who perform the process "perform capital project accounting") / (Total business entity revenue * ) Finance Organization: ( l n o) / ( * ) Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) / (Total business entity revenue * ) Finance Organization: j / ( * ) Number of FTEs who perform the process "process expense reimbursements" / (Total business entity revenue * ) Finance Organization: t / ( * ) 49 of /20/ APQC

50 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) PROCESS EFFICIENCY (33 MEASURES) Number of management FTEs involved in finance function operations as a percentage of total finance function FTEs Number of professional FTEs involved in finance function operations as a percentage of total finance function FTEs Percentage of finance function FTEs to total number of employees within the business entity SUPPLEMENTAL INFORMATION (53 MEASURES) Other cost of the finance function as a percentage of the total cost of the finance function Outsourced cost of the finance function as a percentage of the total cost of the finance function Overhead cost of the finance function as a percentage of the total cost of the finance function Percentage of finance function FTEs allocated to the process "manage sales orders" (Number of FTEs who perform the function "manage financial resources" perform management operations / Number of FTEs who perform the function "manage financial resources") * Finance Organization: (2.0033b / d) * (Number of FTEs who perform the function "manage financial resources" perform professional operations / Number of FTEs who perform the function "manage financial resources") * Finance Organization: (2.0033c / d) * (Number of FTEs who perform the function "manage financial resources" / Number of business entity employees) * 100 Finance Organization: ( aa / ) * 100 (Costs other than personnel, systems, overhead, and outsourced to perform the function "manage financial resources" / Total finance function cost) * 100 Finance Organization: ( d / f) * 100 (Outsourced cost to perform the function "manage financial resources" / Total finance function cost) * 100 Finance Organization: ( e / f) * 100 (Overhead cost to perform the function "manage financial resources" / Total finance function cost) * 100 Finance Organization: ( c / f) * 100 (Number of FTEs who perform the process "manage sales orders" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( d / aa) * of /20/ APQC

51 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) Percentage of finance function IT costs allocated to controls and risk management Percentage of finance function IT costs allocated to decision support Percentage of finance function IT costs allocated to management activities Percentage of finance function IT costs allocated to transaction processing Percentage of IT cost to perform the function "manage financial resources" allocated to controls and risk management Finance Organization: b Percentage of IT cost to perform the function "manage financial resources" allocated to decision support Finance Organization: c Percentage of IT cost to perform the function "manage financial resources" allocated to management Finance Organization: d Percentage of IT cost to perform the function "manage financial resources" allocated to transaction processing Finance Organization: a Percentage of finance function time allocated to control Percentage of time of FTEs that perform the function "manage financial resources" spend on control Percentage of finance function time allocated to control in three years Percentage of finance function time allocated to decision support Percentage of finance function time allocated to decision support in three years Percentage of finance function time allocated to management activities Finance Organization: b Percentage of time that the function "manage financial resources" will spend on control in three years Finance Organization: b Percentage of time of FTEs that perform the function "manage financial resources" spend on decision support Finance Organization: c Percentage of time that the function "manage financial resources" will spend on decision support in three years Finance Organization: c Percentage of time of FTEs that perform the function "manage financial resources" spend on management activities Finance Organization: d 51 of /20/ APQC

52 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) Percentage of finance function time allocated to management activities in three years Percentage of finance function time allocated to transaction processing Percentage of finance function time allocated to transaction processing in three years Percentage of total finance function FTEs allocated to other non-defined finance processes Percentage of total finance function FTEs allocated to the fixed assets cycle Percentage of time that the function "manage financial resources" will spend on management activities in three years Finance Organization: d Percentage of time of FTEs that perform the function "manage financial resources" spend on transaction processing Finance Organization: a Percentage of time that the function "manage financial resources" will spend on transaction processing in three years Finance Organization: a (Number of FTEs who perform other nondefined financial processes / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( z / aa) * 100 ((Number of FTEs who perform the process "perform fixed-asset accounting" + Number of FTEs who perform the process "perform capital planning and project approval" + Number of FTEs who perform the process "perform capital project accounting") / Number of FTEs who perform the function "manage financial resources") * Percentage of total finance function FTEs allocated to the process "establish internal controls, policies, and procedures" Finance Organization: (( l n o) / aa) * 100 (Number of FTEs who perform the process "establish internal controls, policies, and procedures" / Number of FTEs who perform the function "manage financial resources") * Percentage of total finance function FTEs allocated to the process "evaluate and manage financial performance" Finance Organization: ( v / aa) * 100 (Number of FTEs who perform the process "evaluate and manage financial performance" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( c / aa) * of /20/ APQC

53 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) Percentage of total finance function FTEs allocated to the process "invoice customer" Percentage of total finance function FTEs allocated to the process "manage and process adjustments/deductions" Percentage of total finance function FTEs allocated to the process "manage and process collections" Percentage of total finance function FTEs allocated to the process "manage pay" Percentage of total finance function FTEs allocated to the process "manage policies and procedures" Percentage of total finance function FTEs allocated to the process "operate controls and monitor compliance with internal controls policies and procedures" Percentage of total finance function FTEs allocated to the process "perform capital planning and project approval" (Number of FTEs who perform the process "invoice customer" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( f / aa) * 100 (Number of FTEs who perform the process "manage and process adjustments/deductions" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( i / aa) * 100 (Number of FTEs who perform the process "manage and process collections" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( h / aa) * 100 (Number of FTEs who perform the process "manage pay" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( q / aa) * 100 (Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( j / aa) * 100 (Number of FTEs who perform the process "operate controls and monitor compliance with internal controls policies and procedures" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( w / aa) * 100 (Number of FTEs who perform the process "perform capital planning and project approval" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( n / aa) * of /20/ APQC

54 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) Percentage of total finance function FTEs allocated to the process "perform capital project accounting" Percentage of total finance function FTEs allocated to the process "perform financial reporting" Percentage of total finance function FTEs allocated to the process "perform fixed asset accounting" Percentage of total finance function FTEs allocated to the process "perform general accounting" Percentage of total finance function FTEs allocated to the process "perform planning/ budgeting/ forecasting" Percentage of total finance function FTEs allocated to the process "process accounts payable" Percentage of total finance function FTEs allocated to the process "process accounts receivable (AR)" (Number of FTEs who perform the process "perform capital project accounting" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( o / aa) * 100 (Number of FTEs who perform the process "perform financial reporting" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( m / aa) * 100 (Number of FTEs who perform the process "perform fixed-asset accounting" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( l / aa) * 100 (Number of FTEs who perform the process "perform general accounting" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( k / aa) * 100 (Number of FTEs who perform the process "perform planning/budgeting/forecasting" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( a / aa) * 100 (Number of FTEs who perform the process "process accounts payable" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( s / aa) * 100 (Number of FTEs who perform the process "process accounts receivable (AR)" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( g / aa) * of /20/ APQC

55 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) Percentage of total finance function FTEs allocated to the process "process customer credit" Percentage of total finance function FTEs allocated to the process "process expense reimbursements" Percentage of total finance function FTEs allocated to the process "process payroll taxes" Percentage of total finance function FTEs allocated to the process "report on internal controls compliance" Percentage of total finance function FTEs allocated to the process "report time" Percentage of total finance function FTEs allocated to the process group "manage fixed asset project accounting" (Number of FTEs who perform the process "process customer credit" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( e / aa) * 100 (Number of FTEs who perform the process "process expense reimbursements" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( t / aa) * 100 (Number of FTEs who perform the process "process payroll taxes" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( r / aa) * 100 (Number of FTEs who perform the process "report on internal controls compliance" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( x / aa) * 100 (Number of FTEs who perform the process "report time" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( p / aa) * 100 ((Number of FTEs who perform the process "perform capital planning and project approval"+ Number of FTEs who perform the process "perform capital project accounting") / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (( n o) / aa) * of /20/ APQC

56 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) Percentage of total finance function FTEs allocated to the process group "manage internal controls" Percentage of total finance function FTEs allocated to the process group "manage taxes" Percentage of total finance function FTEs allocated to the process group "manage treasury operations" Percentage of total finance function FTEs allocated to the process group "perform accounts payable and expense reimbursements" Percentage of total finance function FTEs allocated to the process group "perform general accounting and reporting" (excluding fixed asset accounting) ((Number of FTEs who perform the process "establish internal controls, policies, and procedures" + Number of FTEs who perform the process "operate controls and monitor compliance with internal controls policies and procedures" + Number of FTEs who perform the process "report on internal controls compliance") / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (( v w x) / aa) * 100 (Number of FTEs who perform the process group "manage taxes" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( y / aa) * 100 (Number of FTEs who perform the process group "manage treasury operations" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: ( u / aa) * 100 ((Number of FTEs who perform the process "process accounts payable" + Number of FTEs who perform the process "process expense reimbursements") / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (( s t) / aa) * 100 ((Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) + Number of FTEs who perform the process "perform general accounting" + Number of FTEs who perform the process "perform financial reporting") / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (( j k m) / aa) * of /20/ APQC

57 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) Percentage of total finance function FTEs allocated to the process group "perform planning and management accounting" Percentage of total finance function FTEs allocated to the process group "process payroll" Percentage of total finance function FTEs allocated to the processes "manage sales orders", "process customer credit", and "invoice customer" ((Number of FTEs who perform the process "perform planning/budgeting/forecasting" + Number of FTEs who perform the processes "perform cost accounting and control" and "perform cost management" + Number of FTEs who perform the process "evaluate and manage financial performance") / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (( a b c) / aa) * 100 ((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") / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (( p q r) / aa) * 100 ((Number of FTEs who perform the process "manage sales orders" + Number of FTEs who perform the process "process customer credit" + Number of FTEs who perform the process "invoice customer") / Number of FTEs who perform the function "manage financial resources") * Percentage of total finance function FTEs allocated to the processes "perform cost accounting and control" and "perform cost management" Finance Organization: (( d e f) / aa) * 100 (Number of FTEs who perform the processes "perform cost accounting and control" and "perform cost management" / Number of FTEs who perform the function "manage financial resources") * Percentage of total finance function FTEs allocated to the processes "process accounts receivable (AR)," "manage and process collections," and "manage and process adjustments/deductions" Finance Organization: ( b / aa) * 100 ((Number of FTEs who perform the process "process accounts receivable (AR)" + Number of FTEs who perform the process "manage and process collections" + Number of FTEs who perform the process "manage and process adjustments/deductions") / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (( g h i) / aa) * of /20/ APQC

58 FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) Percentage of total finance function FTEs not directly reporting to the finance and accounting organization Personnel cost of the finance function as a percentage of total cost for the finance function Systems cost of the finance function as a percentage of the total cost of the finance function Percentage of FTEs that perform "manage financial resources" that do not directly reporting to the finance and accounting organization Finance Organization: (Personnel cost perform the function "manage financial resources" / Total finance function cost) * 100 Finance Organization: ( a / f) * 100 (Systems cost to perform the function "manage financial resources" / Total finance function cost) * 100 Finance Organization: ( b / f) * of /20/ APQC

59 FINANCIAL MANAGEMENT (FM) FIXED ASSET ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (23 MEASURES) Total cost to perform the process "perform fixed asset accounting" per $1,000 revenue Actual capital expenditure as a percentage of budgeted capital expenditures for one year prior Actual capital expenditure as a percentage of budgeted capital expenditures for two years prior Outsourced cost to perform the process "perform capital planning and project approval" per $1,000 revenue Outsourced cost to perform the process "perform capital project accounting" per $1,000 revenue Outsourced cost to perform the process "perform fixed-asset accounting" per $1,000 revenue Personnel cost to perform the process "perform fixed asset accounting" per fixed asset transaction Total cost to perform the process "perform fixed asset accounting" / (Total business entity revenue * ) Fixed Asset Accounting: f / ( * ) (Actual capital spending one year prior / Capital expenditure budget one year prior) * Fixed Asset Accounting: (12.027b / b) * (Actual capital spending two years prior / Capital expenditure budget two years prior) * Fixed Asset Accounting: (12.027c / c) * Outsourced cost to perform the process "perform capital planning and project approval" / (Total business entity revenue *.0010) Fixed Asset Accounting: e / ( *.0010) Outsourced cost to perform the process "perform capital project accounting" / (Total business entity revenue *.0010) Fixed Asset Accounting: e / ( *.0010) Outsourced cost to perform the process "perform fixed asset accounting" / (Total business entity revenue *.0010) Fixed Asset Accounting: e / ( *.0010) Personnel cost to perform the process "perform fixed asset accounting" / Number of fixed asset transactions Fixed Asset Accounting: a / of /20/ APQC

60 FINANCIAL MANAGEMENT (FM) FIXED ASSET ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (23 MEASURES) Systems cost of the fixed assets cycle per $100,000 revenue (Systems cost to perform the process "perform capital planning and project approval" + Systems cost to perform the process "perform capital project accounting" + Systems cost to perform the process "perform fixed asset accounting") / (Total business entity revenue * ) Systems cost of the process "perform fixed asset accounting" per $100,000 revenue Systems cost to perform the process "perform capital planning and project approval" per $100,000 revenue Systems cost to perform the process "perform capital project accounting" per $100,000 revenue Total cost of repair and maintenance per $1,000 gross value of fixed assets Fixed Asset Accounting: (12.022b b b) / ( * ) Systems cost to perform the process "perform fixed asset accounting" / (Total business entity revenue * ) Fixed Asset Accounting: b / ( * ) Systems cost to perform the process "perform capital planning and project approval" / (Total business entity revenue * ) Fixed Asset Accounting: b / ( * ) Systems cost to perform the process "perform capital project accounting" / (Total business entity revenue * ) Fixed Asset Accounting: b / ( * ) Cost to repair and maintain fixed assets / (Gross value of fixed assets * ) Fixed Asset Accounting: / (12.060a * ) Total cost of the depreciation expense per $1,000 revenue Depreciation expense for fixed assets / (Total business entity revenue * ) Total cost of the process "perform capital planning and project approval" per $1,000 revenue Total cost of the process "perform capital project accounting" per approved capital project Fixed Asset Accounting: / ( * ) Total cost to perform the process "perform capital planning and project approval" / (Total business entity revenue * ) Fixed Asset Accounting: f / ( * ) Total cost to perform the process "perform capital project accounting" / Number of capital projects approved in the past 12 months Fixed Asset Accounting: f / of /20/ APQC

61 FINANCIAL MANAGEMENT (FM) FIXED ASSET ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (23 MEASURES) Total cost to perform the fixed assets cycle as percentage of revenue Total cost to perform the fixed assets cycle per $1 billion revenue Total cost to perform the fixed assets cycle per $1,000 revenue ((Total cost to perform the process "perform capital planning and project approval" + Total cost to perform the process "perform capital project accounting" + Total cost to perform the process "perform fixed asset accounting") / Total business entity revenue) * Fixed Asset Accounting: ((12.022f f f) / ) * (Total cost to perform the process "perform capital planning and project approval" + Total cost to perform the process "perform capital project accounting" + Total cost to perform the process "perform fixed asset accounting") / (Total business entity revenue * ) Fixed Asset Accounting: (12.022f f f) / ( * ) (Total cost to perform the process "perform capital planning and project approval" + Total cost to perform the process "perform capital project accounting" + Total cost to perform the process "perform fixed asset accounting") / (Total business entity revenue * ) Fixed Asset Accounting: (12.022f f f) / ( * ) Total cost to perform the fixed assets cycle per cycle FTE (Total cost to perform the process "perform capital planning and project approval"+total cost to perform the process "perform capital project accounting"+total cost to perform the process "perform fixed asset accounting")/ (Number of FTEs who perform the process "perform capital planning and project approval"+number of FTEs who perform the process "perform capital project accounting"+number of FTEs who perform the process "perform fixed-asset accounting") Fixed Asset Accounting: (12.022f f f)/( ) 61 of /20/ APQC

62 FINANCIAL MANAGEMENT (FM) FIXED ASSET ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (23 MEASURES) Total cost to perform the fixed assets cycle per fixed assets cycle FTE Total cost to perform the process "perform capital project accounting" per $1,000 revenue Total cost to perform the process "perform capital project accounting" per process FTE Total cost to perform the process "perform fixed asset accounting" per fixed asset transaction (Total cost to perform the process "perform capital planning and project approval" + Total cost to perform the process "perform capital project accounting" + Total cost to perform the process "perform fixed asset accounting") / (Number of FTEs who perform the process "perform capital planning and project approval" + Number of FTEs who perform the process "perform capital project accounting" + Number of FTEs who perform the process "perform fixed-asset accounting") Fixed Asset Accounting: (12.022f f f) / ( ) Total cost to perform the process "perform capital project accounting" / (Total business entity revenue * ) Fixed Asset Accounting: f / ( * ) (Total cost to perform the process "perform capital project accounting"/number of FTEs who perform the process "perform capital project accounting") Fixed Asset Accounting: (12.040f/ ) Total cost to perform the process "perform fixed asset accounting" / Number of fixed asset transactions Fixed Asset Accounting: f / CYCLE TIME (2 MEASURES) Cycle time in days to approve a capital project Cycle time in days to approve a capital project Fixed Asset Accounting: Cycle time in days to close a capital project Cycle time in days to close a capital project Fixed Asset Accounting: PROCESS EFFICIENCY (4 MEASURES) Actual capital expenditure as a percentage of budgeted capital expenditures for the most recent year (Actual capital spending for most recent year / Capital expenditure budget for most recent year) * Fixed Asset Accounting: (12.027a / a) * of /20/ APQC

63 FINANCIAL MANAGEMENT (FM) FIXED ASSET ACCOUNTING (33 MEASURES) PROCESS EFFICIENCY (4 MEASURES) Number of capital projects not budgeted as a percentage of approved projects Percentage of capital projects budgeted and approved in the capital expenditure plan (Approved and non-budgeted capital projects / Number of capital projects approved in the past 12 months) * Fixed Asset Accounting: ( / ) * ((Number of capital projects approved in the past 12 months - Approved and non-budgeted capital projects) / Number of capital projects approved in the past 12 months) * Fixed Asset Accounting: (( ) / ) * Percentage of capital projects completed on time Percentage of capital projects completed on time STAFF PRODUCTIVITY (2 MEASURES) Number of fixed assets managed per "perform fixed asset accounting" FTE Number of journal entry line items for fixed asset transactions per fixed asset accounting FTE SUPPLEMENTAL INFORMATION (2 MEASURES) Fixed asset transactions resulting from physical inventories as a percentage of total fixed asset transactions Net value of fixed assets as a percentage of gross value of fixed assets Fixed Asset Accounting: Number of fixed assets managed / Number of FTEs who perform the process "perform fixedasset accounting" Fixed Asset Accounting: / Number of journal entry line items processed to record fixed asset transactions / Number of FTEs who perform the process "perform fixedasset accounting" Fixed Asset Accounting: / (Number of fixed asset transactions from physical inventories / Number of fixed asset transactions) * Fixed Asset Accounting: ( / ) * (Net book value of fixed assets / Gross value of fixed assets) * Fixed Asset Accounting: (12.060b / a) * of /20/ APQC

64 FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) Personnel cost to perform the process "perform general accounting" per process FTE (Total cost to perform the process "perform general accounting" * Percentage of total cost of the process "Perform general accounting" allocated to internal cost * Percentage of internal cost of the process "Perform general accounting" allocated to personnel cost *.0001) / Number of FTEs who perform the process "perform general accounting" Total cost to perform the process "Manage financial policies and procedures" per $1,000 revenue Total cost to perform the process "Perform financial reporting" per $1,000 revenue Total cost to perform the process "perform general accounting" per $1,000 revenue Total cost to perform the process "perform general accounting" per journal entry line item Total cost to perform the process group "Perform general accounting and reporting" (excluding fixed assets) as a percentage of revenue General Accounting and Reporting: ( * a * a *.0001) / Total cost to perform the process "manage policies and procedures" / (Total business entity revenue * 0.001) General Accounting and Reporting: / ( * 0.001) Total cost to perform the process "perform financial reporting" / (Total business entity revenue * 0.001) General Accounting and Reporting: / ( * 0.001) Total cost to perform the process "perform general accounting" / (Total business entity revenue * 0.001) General Accounting and Reporting: / ( * 0.001) Total cost to perform the process "perform general accounting" / Number of journal entry line items processed General Accounting and Reporting: / ((Total cost to perform the process "manage policies and procedures" + Total cost to perform the process "perform general accounting" + Total cost to perform the process "perform financial reporting") / Total business entity revenue) * 100 General Accounting and Reporting: (( ) / ) * of /20/ APQC

65 FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) Total cost to perform the process group "Perform general accounting and reporting" (excluding fixed assets) per $1,000 revenue (Total cost to perform the process "manage policies and procedures" + Total cost to perform the process "perform general accounting" + Total cost to perform the process "perform financial reporting") / (Total business entity revenue * 0.001) Outsourced cost to perform the process "manage policies and procedures" per $1,000 revenue Outsourced cost to perform the process "perform financial reporting" per $1,000 revenue Outsourced cost to perform the process "perform general accounting" per $1,000 revenue Personnel cost to perform the process "Manage financial policies and procedures" per $1,000 revenue General Accounting and Reporting: ( ) / ( * 0.001) Outsourced cost to perform the process "manage policies and procedures" / (Total business entity revenue *.0010) General Accounting and Reporting: e / ( *.0010) Outsourced cost to perform the process "perform financial reporting" / (Total business entity revenue *.0010) General Accounting and Reporting: e / ( *.0010) Outsourced cost to perform the process "perform general accounting" / (Total business entity revenue *.0010) General Accounting and Reporting: 3.030e / (3.010 *.0010) (Total cost to perform the process "manage policies and procedures" * Percentage of total cost of the process "Manage policies and procedures" allocated to internal cost * Percentage of internal cost of the process "Manage policies and procedures" allocated to personnel cost *.0001) / (Total business entity revenue * 0.001) General Accounting and Reporting: ( * a * a *.0001) / ( * 0.001) 65 of /20/ APQC

66 FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) Personnel cost to perform the process "Manage policies and procedures" per process FTE (Total cost to perform the process "manage policies and procedures" * Percentage of total cost of the process "Manage policies and procedures" allocated to internal cost * Percentage of internal cost of the process "Manage policies and procedures" allocated to personnel cost *.0001) / Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) Personnel cost to perform the process "perform capital project accounting" per $1,000 revenue Personnel cost to perform the process "perform financial reporting" per $1,000 revenue Personnel cost to perform the process "Perform financial reporting" per process FTE Personnel cost to perform the process "Perform fixed-asset accounting" per $1,000 revenue General Accounting and Reporting: ( * a * a *.0001) / Personnel cost to perform the process "perform capital project accounting" / (Total business entity revenue * 0.001) General Accounting and Reporting: / ( * 0.001) (Total cost to perform the process "perform financial reporting" * Percentage of total cost of the process "Perform financial reporting" allocated to internal cost * Percentage of internal cost of the process "Perform financial reporting" allocated to personnel cost *.0001) / (Total business entity revenue * 0.001) General Accounting and Reporting: ( * a * a *.0001) / ( * 0.001) (Total cost to perform the process "perform financial reporting" * Percentage of total cost of the process "Perform financial reporting" allocated to internal cost * Percentage of internal cost of the process "Perform financial reporting" allocated to personnel cost *.0001) / Number of FTEs who perform the process "perform financial reporting" General Accounting and Reporting: ( * a * a *.0001) / Personnel cost to perform the process "perform fixed asset accounting" / (Total business entity revenue * 0.001) General Accounting and Reporting: / ( * 0.001) 66 of /20/ APQC

67 FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) Personnel cost to perform the process "Perform fixed-asset accounting" per process FTE Personnel cost to perform the process "perform fixed asset accounting" / Number of FTEs who perform the process "perform fixed-asset accounting" Personnel cost to perform the process "perform general accounting" per $1,000 revenue Personnel cost to perform the process group "Perform general accounting and reporting" per $1,000 revenue General Accounting and Reporting: / (Total cost to perform the process "perform general accounting" * Percentage of total cost of the process "Perform general accounting" allocated to internal cost * Percentage of internal cost of the process "Perform general accounting" allocated to personnel cost *.0001) / (Total business entity revenue * 0.001) General Accounting and Reporting: ( * a * a *.0001) / ( * 0.001) ((Total cost to perform the process "manage policies and procedures" * Percentage of total cost of the process "Manage policies and procedures" allocated to internal cost * Percentage of internal cost of the process "Manage policies and procedures" allocated to personnel cost *.0001) + (Total cost to perform the process "perform general accounting" * Percentage of total cost of the process "Perform general accounting" allocated to internal cost * Percentage of internal cost of the process "Perform general accounting" allocated to personnel cost *.0001) + Personnel cost to perform the process "perform fixed asset accounting" + (Total cost to perform the process "perform financial reporting" * Percentage of total cost of the process "Perform financial reporting" allocated to internal cost * Percentage of internal cost of the process "Perform financial reporting" allocated to personnel cost *.0001)) / (Total business entity revenue *.001) General Accounting and Reporting: (( * a * a *.0001) + ( * a * a *.0001) ( * a * a *.0001)) / ( *.001) 67 of /20/ APQC

68 FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) Personnel cost to perform the process group "Perform general accounting and reporting" per process group FTE ((Total cost to perform the process "manage policies and procedures" * Percentage of total cost of the process "Manage policies and procedures" allocated to internal cost * Percentage of internal cost of the process "Manage policies and procedures" allocated to personnel cost *.0001) + (Total cost to perform the process "perform general accounting" * Percentage of total cost of the process "Perform general accounting" allocated to internal cost * Percentage of internal cost of the process "Perform general accounting" allocated to personnel cost *.0001) + Personnel cost to perform the process "perform fixed asset accounting" + (Total cost to perform the process "perform financial reporting" * Percentage of total cost of the process "Perform financial reporting" allocated to internal cost * Percentage of internal cost of the process "Perform financial reporting" allocated to personnel cost *.0001)) / (Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) + Number of FTEs who perform the process "perform general accounting" + Number of FTEs who perform the process "perform fixed-asset accounting" + Number of FTEs who perform the process "perform financial reporting") Systems cost to perform the process "Manage financial policies and procedures" per $100,000 revenue General Accounting and Reporting: (( * a * a *.0001) + ( * a * a *.0001) ( * a * a *.0001)) / ( ) (Total cost to perform the process "manage policies and procedures" * Percentage of total cost of the process "Manage policies and procedures" allocated to internal cost * Percentage of internal cost of the process "Manage policies and procedures" allocated to systems cost *.0001) / (Total business entity revenue * ) General Accounting and Reporting: ( * a * b *.0001) / ( * ) 68 of /20/ APQC

69 FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) Systems cost to perform the process "Perform financial reporting" per $100,000 revenue (Total cost to perform the process "perform financial reporting" * Percentage of total cost of the process "Perform financial reporting" allocated to internal cost * Percentage of internal cost of the process "Perform financial reporting" allocated to systems cost *.0001) / (Total business entity revenue * ) Systems cost to perform the process "perform general accounting" per $100,000 revenue Total cost to perform the process "Manage policies and procedures" per process FTE Total cost to perform the process "perform financial reporting" per process FTE Total cost to perform the process "Perform general accounting" per process FTE General Accounting and Reporting: ( * a * b *.0001) / ( * ) (Total cost to perform the process "perform general accounting" * Percentage of total cost of the process "Perform general accounting" allocated to internal cost * Percentage of internal cost of the process "Perform general accounting" allocated to systems cost *.0001) / (Total business entity revenue * ) General Accounting and Reporting: ( * a * b *.0001) / ( * ) Total cost to perform the process "manage policies and procedures" / Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) General Accounting and Reporting: / Total cost to perform the process "perform financial reporting" / Number of FTEs who perform the process "perform financial reporting" General Accounting and Reporting: / Total cost to perform the process "perform general accounting" / Number of FTEs who perform the process "perform general accounting" General Accounting and Reporting: / of /20/ APQC

70 FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) Total cost to perform the process group "Perform general accounting and reporting" (excluding fixed assets) per $1 billion revenue (Total cost to perform the process "manage policies and procedures" + Total cost to perform the process "perform general accounting" + Total cost to perform the process "perform financial reporting") / (Total business entity revenue * ) Total cost to perform the process group "Perform general accounting and reporting" (excluding fixed assets) per process group FTE CYCLE TIME (8 MEASURES) Cycle time in calendar days from producing monthly flash reports to completing the monthly consolidated financial statements General Accounting and Reporting: ( ) / ( * ) (Total cost to perform the process "manage policies and procedures" + Total cost to perform the process "perform general accounting" + Total cost to perform the process "perform financial reporting") / (Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) + Number of FTEs who perform the process "perform general accounting" + Number of FTEs who perform the process "perform financial reporting") General Accounting and Reporting: ( ) / ( ) Cycle time in calendar days from producing monthly flash reports and completing the monthly consolidated financial statements Cycle time in days between completion of quarterly consolidated financial statements and the release of earnings General Accounting and Reporting: Cycle time in days between completion of quarterly consolidated financial statements and the release of earnings Cycle time in days from producing annual flash reports to completing consolidated annual financial statements Cycle time in days to complete the monthly consolidated financial statements General Accounting and Reporting: Cycle time in calendar days from producing flash reports and completing the consolidated financial statements General Accounting and Reporting: Cycle time in days to between running the business entity monthly trial balance and monthly consolidated financial statements General Accounting and Reporting: of /20/ APQC

71 FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) CYCLE TIME (8 MEASURES) Cycle time in days to perform annual close at the site level Cycle time in calendar days between running trial balance to completing the consolidated financial statements Cycle time in days between completion of annual consolidated financial statements and the release of earnings General Accounting and Reporting: Cycle time in days between completion of consolidated financial statements and the release of earnings General Accounting and Reporting: Cycle time in days to capitalize a fixed asset purchase Cycle time in calendar days to capitalize a fixed asset purchase Cycle time in days to produce period-end management reports PROCESS EFFICIENCY (6 MEASURES) Number of FTEs who perform the process "Perform financial reporting" per $1 billion revenue Number of FTEs who perform the process "Perform fixedasset accounting" per $1 billion revenue Number of FTEs who perform the process group "Perform general accounting and reporting" per $1 billion revenue Percentage of journal entry line items processed error free the first time General Accounting and Reporting: Cycle time in calendar days from running the initial trial balance to completing the periodend management report General Accounting and Reporting: Number of FTEs who perform the process "perform financial reporting" / (Total business entity revenue * ) General Accounting and Reporting: / ( * ) Number of FTEs who perform the process "perform fixed-asset accounting" / (Total business entity revenue * ) General Accounting and Reporting: / ( * ) (Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) + Number of FTEs who perform the process "perform general accounting" + Number of FTEs who perform the process "perform fixed-asset accounting" + Number of FTEs who perform the process "perform financial reporting") / (Total business entity revenue * ) General Accounting and Reporting: ( ) / ( * ) Percentage of journal entry line items processed error free the first time General Accounting and Reporting: of /20/ APQC

72 FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) PROCESS EFFICIENCY (6 MEASURES) Manual journal entry line item percentage Percentage of journal entry line items from a manual recurring source + Percentage of journal entry line items from a manual nonrecurring source Number of FTEs who perform the process "Perform capital project accounting" per $1 billion revenue STAFF PRODUCTIVITY (3 MEASURES) Number of accounts per FTE who performs the process "Perform general accounting" Number of journal entry line items per FTE who performs the process "Perform general accounting" Number of fixed assets transactions per FTE who performs the process "Perform fixed-asset accounting" General Accounting and Reporting: c d Number of FTEs who perform the process "perform capital project accounting" / (Total business entity revenue * ) General Accounting and Reporting: / ( * ) Number of accounts in the chart of accounts / Number of FTEs who perform the process "perform general accounting" General Accounting and Reporting: / Number of journal entry line items processed / Number of FTEs who perform the process "perform general accounting" General Accounting and Reporting: / Number of fixed asset transactions / Number of FTEs who perform the process "perform fixedasset accounting" SUPPLEMENTAL INFORMATION (6 MEASURES) General Accounting and Reporting: / Number of accounts in the chart of accounts Number of accounts in the chart of accounts General Accounting and Reporting: Percentage of accounts that are standard with the business units reporting to your site (Number of standard accounts in chart of accounts / Number of accounts in the chart of accounts) * General Accounting and Reporting: ( / ) * of /20/ APQC

73 FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) SUPPLEMENTAL INFORMATION (6 MEASURES) Percentage of FTEs who perform the process group "Perform general accounting and reporting" allocated to the process "Manage policies and procedures" (Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) * 100) / (Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) + Number of FTEs who perform the process "perform general accounting" + Number of FTEs who perform the process "perform fixed-asset accounting" + Number of FTEs who perform the process "perform financial reporting") Percentage of FTEs who perform the process group "Perform general accounting and reporting" allocated to the process "Perform financial reporting" Percentage of FTEs who perform the process group "Perform general accounting and reporting" allocated to the process "Perform fixed-asset accounting" General Accounting and Reporting: ( * 100) / ( ) (Number of FTEs who perform the process "perform financial reporting" * 100) / (Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) + Number of FTEs who perform the process "perform general accounting" + Number of FTEs who perform the process "perform fixed-asset accounting" + Number of FTEs who perform the process "perform financial reporting") General Accounting and Reporting: ( * 100) / ( ) (Number of FTEs who perform the process "perform fixed-asset accounting" * 100) / (Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) + Number of FTEs who perform the process "perform general accounting" + Number of FTEs who perform the process "perform fixed-asset accounting" + Number of FTEs who perform the process "perform financial reporting") General Accounting and Reporting: ( * 100) / ( ) 73 of /20/ APQC

74 FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) SUPPLEMENTAL INFORMATION (6 MEASURES) Percentage of FTEs who perform the process group "Perform general accounting and reporting" allocated to the process "Perform general accounting" (Number of FTEs who perform the process "perform general accounting" * 100) / (Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) + Number of FTEs who perform the process "perform general accounting" + Number of FTEs who perform the process "perform fixed-asset accounting" + Number of FTEs who perform the process "perform financial reporting") General Accounting and Reporting: ( * 100) / ( ) 74 of /20/ APQC

75 FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) COST EFFECTIVENESS (19 MEASURES) Total cost to perform the process "establish internal controls, policies, and procedures" per $1,000 revenue Total cost to perform the process "establish internal controls, policies, and procedures" / (Total business entity revenue * ) Total cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" per $1,000 revenue Total cost to perform the process "report on internal controls compliance" per $1,000 revenue Total cost to perform the process group "manage internal controls" per $1,000 revenue Outsourced cost to perform the process "establish internal controls, policies, and procedures" per $1,000 revenue Internal Controls: f / ( * ) Total cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" / (Total business entity revenue * ) Internal Controls: f / ( * ) Total cost to perform the process "report on internal controls compliance" / (Total business entity revenue * ) Internal Controls: f / ( * ) (Total cost to perform the process "establish internal controls, policies, and procedures" + Total cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" + Total cost to perform the process "report on internal controls compliance") / (Total business entity revenue * ) Internal Controls: ( f f f) / ( * ) Outsourced cost to perform the process "establish internal controls, policies, and procedures" / (Total business entity revenue *.0010) Outsourced cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" per $1,000 revenue Internal Controls: e / ( *.0010) Outsourced cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" / (Total business entity revenue *.0010) Outsourced cost to perform the process "report on internal controls compliance" per $1,000 revenue Internal Controls: e / ( *.0010) Outsourced cost to perform the process "report on internal controls compliance" / (Total business entity revenue *.0010) Internal Controls: e / ( *.0010) 75 of /20/ APQC

76 FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) COST EFFECTIVENESS (19 MEASURES) Personnel cost to perform the process "establish internal controls, policies, and procedures" per $1,000 revenue Personnel cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" per $1,000 revenue Personnel cost to perform the process "report on internal controls compliance" per $1,000 revenue Personnel cost to perform the process group "manage internal controls" per $1,000 revenue Risk assessment cost as a percentage of total cost to perform the process "establish internal controls, policies, and procedures" Systems cost to perform the process "establish internal controls, policies, and procedures" per $100,000 revenue Systems cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" per $100,000 revenue Personnel cost to perform the process "establish internal controls, policies, and procedures" / (Total business entity revenue * ) Internal Controls: a / ( * ) Personnel cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" / (Total business entity revenue * ) Internal Controls: a / ( * ) Personnel cost to perform the process "report on internal controls compliance" / (Total business entity revenue * ) Internal Controls: a / ( * ) (Personnel cost to perform the process "establish internal controls, policies, and procedures" + Personnel cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" + Personnel cost to perform the process "report on internal controls compliance") / (Total business entity revenue * ) Internal Controls: ( a a a) / ( * ) Percentage of cost to perform the process "establish internal controls, policies, and procedures" allocated to risk assessment Internal Controls: Systems cost to perform the process "establish internal controls, policies, and procedures" / (Total business entity revenue * ) Internal Controls: b / ( * ) Systems cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" / (Total business entity revenue * ) Internal Controls: b / ( * ) 76 of /20/ APQC

77 FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) COST EFFECTIVENESS (19 MEASURES) Systems cost to perform the process "report on internal controls compliance" per $100,000 revenue Systems cost to perform the process group "manage internal controls" per $100,000 revenue Total cost to perform the process group "manage internal controls" as a percentage of revenue Total cost to perform the process group "manage internal controls" per $1 billion revenue Systems cost to perform the process "report on internal controls compliance" / (Total business entity revenue * ) Internal Controls: b / ( * ) (Systems cost to perform the process "establish internal controls, policies, and procedures" + Systems cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" + Systems cost to perform the process "report on internal controls compliance") / (Total business entity revenue * ) Internal Controls: ( b b b) / ( * ) ((Total cost to perform the process "establish internal controls, policies, and procedures" + Total cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" + Total cost to perform the process "report on internal controls compliance") / Total business entity revenue) * Internal Controls: (( f f f) / ) * (Total cost to perform the process "establish internal controls, policies, and procedures" + Total cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" + Total cost to perform the process "report on internal controls compliance") / (Total business entity revenue * ) Internal Controls: ( f f f) / ( * ) 77 of /20/ APQC

78 FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) COST EFFECTIVENESS (19 MEASURES) Total cost to perform the process group "manage internal controls" per process FTE CYCLE TIME (4 MEASURES) Cycle time in calendar days (including weekends) from identification of change in risk until changes to risk management policies and procedures are completed and ready for deployment/communication/implementation by the business entity Cycle time in calendar days (including weekends) from the identification of a control violation until the violation is reported/communicated to the control or process owner Cycle time in days from reporting of a control violation until investigation is completed and remediation steps/control changes are developed (Total cost to perform the process "establish internal controls, policies, and procedures" + Total cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" + Total cost to perform the process "report on internal controls compliance") / (Number of FTEs who perform the process "establish internal controls, policies, and procedures" + Number of FTEs who perform the process "operate controls and monitor compliance with internal controls policies and procedures" + Number of FTEs who perform the process "report on internal controls compliance") Internal Controls: ( f f f) / ( ) Cycle time in calendar days (including weekends) from identification of change in risk until changes to risk management policies and procedures are completed and ready for deployment/communication/implementation by the business entity Internal Controls: Cycle time in calendar days (including weekends) from the identification of a control violation until the violation is reported/communicated to the control or process owner Internal Controls: Cycle time in days from reporting of a control violation until investigation is completed and remediation steps/control changes are developed Internal Controls: Cycle time in days to deploy change in enabling technology Cycle time in days to deploy change in enabling technology Internal Controls: of /20/ APQC

79 FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) PROCESS EFFICIENCY (8 MEASURES) Number of FTEs for the process "establish internal controls, policies, and procedures" per $1 billion revenue Number of FTEs for the process "operate controls and monitor compliance with internal controls policies and procedures" per $1 billion revenue Number of FTEs who perform the process "establish internal controls, policies, and procedures" / (Total business entity revenue * ) Internal Controls: / ( * ) Number of FTEs who perform the process "operate controls and monitor compliance with internal controls policies and procedures" / (Total business entity revenue * ) Internal Controls: / ( * ) Percentage of primary controls that are automated (Number of automated primary controls / Number of identified primary controls) * Number of control violations per 1,000 business entity employees Number of FTEs for the process "report on internal controls compliance" per $1 billion revenue Internal Controls: ( / ) * Number of control violations in last twelve months pertaining to financial reporting/accounting and/or security/access to financial records / (Number of business entity employees * ) Internal Controls: / ( * ) Number of FTEs who perform the process "report on internal controls compliance" / (Total business entity revenue * ) Internal Controls: / ( * ) Number of primary controls per 1,000 employees Number of identified primary controls / (Number of business entity employees * ) Number of times last year employees used existing communication channels to report suspected improprieties per 1,000 employees Previously identified control violations as a percentage of total control violations Internal Controls: / ( * ) Number of times employees used existing communication channels to report suspected improprieties in past 12 months / (Number of business entity employees * ) Internal Controls: / ( * ) (Number of previously identified control violations in last twelve months / Number of control violations in last twelve months) * Internal Controls: (8.8020b / ) * of /20/ APQC

80 FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) SUPPLEMENTAL INFORMATION (17 MEASURES) Independent internal resources as a percentage of risk assessment cost Percentage of conducting risk assessment cost toward independent internal resources Internal Controls: b Other as a percentage of risk assessment cost Percentage of the total cost of conducting risk assessments that is for costs other than self assessments, independent internal resources, and outside consultants Internal Controls: d Outside consultants as a percentage of risk assessment cost Percentage of conducting risk assessment cost toward outside consultants Internal Controls: c Percentage of independent members on the audit committee (Number of audit committee independent members / (Number of audit committee officers/employees + Number of other nonindependent members on the audit committee + Number of audit committee independent members)) * Percentage of independent members on the compensation committee Percentage of independent members on the governance committee Internal Controls: ( a(i) / ( a(ii) a(iii) a(i))) * (Number of compensation committee independent members / (Number of compensation committee officers/employees + Number of other non-independent members on the compensation committee + Number of compensation committee independent members)) * Internal Controls: ( b(i) / ( b(ii) b(iii) b(i))) * (Number of governance committee independent members / (Number of governance committee officers/employees + Number of other nonindependent members on the governance committee + Number of governance committee independent members)) * Internal Controls: ( c(i) / ( c(ii) c(iii) c(i))) * Percentage of independent, outside directors on the board (Number of independent or outside directors on the board / Number of directors on the board) * Internal Controls: ( / ) * of /20/ APQC

81 FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) SUPPLEMENTAL INFORMATION (17 MEASURES) Percentage of officers/employees on the audit committee (Number of audit committee officers/employees / (Number of audit committee officers/employees + Number of other non-independent members on the audit committee + Number of audit committee independent members)) * Percentage of officers/employees on the compensation committee Percentage of officers/employees on the governance committee Percentage of other non-independent members on the audit committee Percentage of other non-independent members on the compensation committee Internal Controls: ( a(ii) / ( a(ii) a(iii) a(i))) * (Number of compensation committee officers/employees / (Number of compensation committee officers/employees + Number of other non-independent members on the compensation committee + Number of compensation committee independent members)) * Internal Controls: ( b(ii) / ( b(ii) b(iii) b(i))) * (Number of governance committee officers/employees / (Number of governance committee officers/employees + Number of other non-independent members on the governance committee + Number of governance committee independent members)) * Internal Controls: ( c(ii) / ( c(ii) c(iii) c(i))) * (Number of other non-independent members on the audit committee / (Number of audit committee officers/employees + Number of other non-independent members on the audit committee + Number of audit committee independent members)) * Internal Controls: ( a(iii) / ( a(ii) a(iii) a(i))) * (Number of other non-independent members on the compensation committee / (Number of compensation committee officers/employees + Number of other non-independent members on the compensation committee + Number of compensation committee independent members)) * Internal Controls: ( b(iii) / ( b(ii) b(iii) b(i))) * of /20/ APQC

82 FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) SUPPLEMENTAL INFORMATION (17 MEASURES) Percentage of other non-independent members on the governance committee (Number of other non-independent members on the governance committee / (Number of governance committee officers/employees + Number of other non-independent members on the governance committee + Number of governance committee independent members)) * Internal Controls: ( c(iii) / ( c(ii) c(iii) c(i))) * Percentage of primary controls that are detective in nature (Number of detective primary controls / Number of identified primary controls) * Internal Controls: ( / ) * Percentage of primary controls that are preventive in nature (Number of preventative primary controls / Number of identified primary controls) * Internal Controls: ( / ) * Percentage of total control violations that are new (Number of new control violations in last twelve months / Number of control violations in last twelve months pertaining to financial reporting/accounting and/or security/access to financial records) * Internal Controls: ( a / ) * Self assessments as a percentage of risk assessment cost Percentage of conducting risk assessment cost toward self assessments Internal Controls: a 82 of /20/ APQC

83 FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) COST EFFECTIVENESS (29 MEASURES) Personnel cost to perform the process group "process payroll" per $1,000 revenue Total cost to perform the process "manage pay" per $1,000 revenue Total cost to perform the process "manage pay" per employee paid Total cost to perform the process "manage pay" per payroll disbursement Total cost to perform the process "process payroll taxes" per $1,000 revenue Total cost to perform the process "process payroll taxes" per employee paid Total cost to perform the process "report time" per $1,000 revenue Total cost to perform the process "report time" per employee paid Total cost to perform the process "report time" per time record processed (Personnel cost to perform the process "report time"+personnel cost to perform the process "manage pay"+personnel cost to perform the process "process payroll taxes")/(total business entity revenue *.001) Payroll: ( )/ ( *.001) Total cost to perform the process "manage pay" / (Total business entity revenue * 0.001) Payroll: / ( * 0.001) Total cost to perform the process "manage pay" / Total number of employees paid Payroll: / Total cost to perform the process "manage pay" / Number of payroll disbursements Payroll: / Total cost to perform the process "process payroll taxes" / (Total business entity revenue * 0.001) Payroll: / ( * 0.001) Total cost to perform the process "process payroll taxes" / Total number of employees paid Payroll: / Total cost to perform the process "report time" / (Total business entity revenue * 0.001) Payroll: / ( * 0.001) Total cost to perform the process "report time" / Total number of employees paid Payroll: / Total cost to perform the process "report time" / Number of time records processed Payroll: / of /20/ APQC

84 FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) COST EFFECTIVENESS (29 MEASURES) Total cost to perform the process group "process payroll" as a percentage of revenue ((Total cost to perform the process "report time" + Total cost to perform the process "manage pay" + Total cost to perform the process "process payroll taxes") / Total business entity revenue) * Total cost to perform the process group "process payroll" per $1,000 revenue Payroll: (( ) / ) * 100 (Total cost to perform the process "report time" + Total cost to perform the process "manage pay" + Total cost to perform the process "process payroll taxes") / (Total business entity revenue * 0.001) Total cost to perform the process group "process payroll" per disbursement Payroll: ( ) / ( * 0.001) (Total cost to perform the process "report time"+total cost to perform the process "manage pay"+total cost to perform the process "process payroll taxes")/number of payroll disbursements Total cost to perform the process group "process payroll" per employee paid Total cost to perform the process group "process payroll" per manual check/payment Payroll: ( )/ (Total cost to perform the process "report time" + Total cost to perform the process "manage pay" + Total cost to perform the process "process payroll taxes") / Total number of employees paid Payroll: ( ) / (Total cost to perform the process "report time" + Total cost to perform the process "manage pay" + Total cost to perform the process "process payroll taxes") / Number of payroll disbursements that are manual checks Payroll: ( ) / of /20/ APQC

85 FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) COST EFFECTIVENESS (29 MEASURES) Total cost to perform the process group "process payroll" per payroll FTE Outsourced cost to perform the process "manage pay" per $1,000 revenue Outsourced cost to perform the process "process payroll taxes" per $1,000 revenue Outsourced cost to perform the process "report time" per $1,000 revenue Personnel cost to perform the process "manage pay" per $1,000 revenue Personnel cost to perform the process "manage pay" per employee paid Personnel cost to perform the process "process payroll taxes" per $1,000 revenue (Total cost to perform the process "report time" + Total cost to perform the process "manage pay" + Total cost to perform the process "process payroll taxes") / (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") Payroll: ( ) / ( a b c) Outsourced cost to perform the process "manage pay" / (Total business entity revenue *.0010) Payroll: e / ( *.0010) Outsourced cost to perform the process "process payroll taxes" / (Total business entity revenue *.0010) Payroll: e / ( *.0010) Outsourced cost to perform the process "report time" / (Total business entity revenue *.0010) Payroll: e / ( *.0010) Personnel cost to perform the process "manage pay" / (Total business entity revenue *.0010) Payroll: a / ( *.0010) (Percentage of internal costs of the process "manage pay" allocated to personnel costs * Percentage of total cost of the process "manage pay" allocated to internal costs * * Total cost to perform the process "manage pay" ) / Total number of employees paid Payroll: ( a * a * * ) / Personnel cost to perform the process "process payroll taxes" / (Total business entity revenue *.0010) Payroll: a / ( *.0010) 85 of /20/ APQC

86 FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) COST EFFECTIVENESS (29 MEASURES) Personnel cost to perform the process "process payroll taxes" per employee paid Personnel cost to perform the process "report time" per $1,000 revenue Personnel cost to perform the process "report time" per employee paid Systems cost to perform the process "manage pay" per employee paid Systems cost to perform the process "process payroll taxes" per employee paid (Percentage of internal costs of the process "report payroll taxes" allocated to personnel costs * Percentage of total cost of the process "report payroll taxes" allocated to internal costs * * Total cost to perform the process "process payroll taxes") / Total number of employees paid Payroll: ( a * a * * ) / Personnel cost to perform the process "report time" / (Total business entity revenue *.0010) Payroll: a / ( *.0010) (Percentage of internal costs of the process "report time" allocated to personnel costs * Percentage of total cost of the process "report time" allocated to internal costs * * Total cost to perform the process "report time") / Total number of employees paid Payroll: ( a * a * * ) / (Percentage of internal cost of the process "Manage pay" allocated to systems costs * Percentage of total cost of the process "manage pay" allocated to internal costs * * Total cost to perform the process "manage pay" ) / Total number of employees paid Payroll: ( b * a * * ) / (Percentage of internal cost of the process "Process payroll taxes" allocated to systems costs * Percentage of total cost of the process "report payroll taxes" allocated to internal costs * * Total cost to perform the process "process payroll taxes") / Total number of employees paid Payroll: ( b * a * * ) / of /20/ APQC

87 FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) COST EFFECTIVENESS (29 MEASURES) Systems cost to perform the process "report time" per employee paid Total cost the process group "process payroll" as a percentage of cost of continuing operations Total cost to perform the process group "process payroll" per payroll inquiry CYCLE TIME (8 MEASURES) Cycle time in business days between the time period cut-off for employees and the payroll transmit date Cycle time in business days from HR/benefits system cut-off until payroll system cut-off date Cycle time in business days from notification of required garnishment to the time the garnishment is processed in the payroll system and scheduled for withholding Cycle time in business days from the payroll system cut-off date until payroll transmit date (Percentage of internal cost of the process "Report time" allocated to systems costs * Percentage of total cost of the process "report time" allocated to internal costs * * Total cost to perform the process "report time") / Total number of employees paid Payroll: ( b * a * * ) / ((Total cost to perform the process "report time" + Total cost to perform the process "manage pay" + Total cost to perform the process "process payroll taxes") / Total costs of continuing operations) * 100 Payroll: (( ) / ) * 100 (Total cost to perform the process "report time" + Total cost to perform the process "manage pay" + Total cost to perform the process "process payroll taxes") / Number of payroll inquiries received Payroll: ( ) / Cycle time in business days between the time period cut-off for employees and the payroll transmit date Payroll: Cycle time in business days from HR/benefits system cut-off until payroll system cut-off date Payroll: Cycle time in business days from notification of required garnishment to the time the garnishment is processed in the payroll system and scheduled for withholding Payroll: Cycle time in business days from the payroll system cut-off date until payroll transmit date Payroll: of /20/ APQC

88 FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) CYCLE TIME (8 MEASURES) Cycle time in business days to process time record data and enter into payroll system Cycle time in business days to reflect a new employee in the payroll system Cycle time in business days to remove a terminated employee from the payroll system Cycle time in business days from receiving the time record from the employee and entering the data into the payroll system Payroll: Cycle time in business days from the effective date of hire for a new employee until they are included in the payroll system Payroll: Cycle time in business days from the effective date that an employee is terminated until they are removed from the payroll system Payroll: Cycle time in business days to resolve a payroll error Cycle time in business days from when an error is identified/reported to when it is fully resolved and reflected in the accounting records PROCESS EFFICIENCY (15 MEASURES) Number of FTEs for the process "manage pay" per 1,000 employees paid Payroll: Number of FTEs who perform the process "manage pay" / (Total number of employees paid * 0.001) Number of FTEs for the process group "process payroll" per $1 billion revenue Payroll: b / ( * 0.001) (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") / (Total business entity revenue * ) Percentage of employees receiving payroll disbursements via direct deposit Number of FTEs for the process "process payroll taxes" per 1,000 employees paid Payroll: ( a b c) / ( * ) Percentage of employees receiving payroll disbursements via direct deposit Payroll: Number of FTEs who perform the process "process payroll taxes" / (Total number of employees paid * 0.001) Payroll: c / ( * 0.001) 88 of /20/ APQC

89 FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) PROCESS EFFICIENCY (15 MEASURES) Number of FTEs for the process "report time" per 1,000 employees paid Number of FTEs for the process group "process payroll" per 1,000 employees paid Number of payroll-related inquiries as a percentage of payroll disbursements Number of voided checks/payments as a percentage of payroll disbursements Payment errors as a percentage of total payroll disbursements Percentage of payroll disbursements that are manual checks/payments Percentage of payroll disbursements that include retroactive pay adjustments Percentage of time records that are entered manually into the payroll system Percentage of time records that are processed first time error free Number of FTEs who perform the process "report time" / (Total number of employees paid * 0.001) Payroll: a / ( * 0.001) (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") / (Total number of employees paid * 0.001) Payroll: ( a b c) / ( * 0.001) (Number of payroll inquiries received / Number of payroll disbursements) * 100 Payroll: ( / ) * 100 (Number of checks/payments voided during the year / Number of payroll disbursements) * 100 Payroll: ( / ) * 100 (Number of payroll disbursements that have errors identified after distribution / Number of payroll disbursements) * 100 Payroll: ( / ) * 100 (Number of payroll disbursements that are manual checks / Number of payroll disbursements) * 100 Payroll: ( / ) * 100 (Number of payroll disbursements for retroactive pay adjustments or included retroactive pay adjustments / Number of payroll disbursements) * 100 Payroll: ( / ) * 100 Percentage of time records entered manually Payroll: (Number of total time records processed errorfree the first time / Number of time records processed) * 100 Payroll: ( / ) * of /20/ APQC

90 FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) PROCESS EFFICIENCY (15 MEASURES) Percentage of time records that are returned to the employee/field for validation and/or correction (Number of total time records returned to field/employee for validation and/or correction / Number of time records processed) * 100 Payroll: ( / ) * Percentage of time records that are submitted electronically Percentage of time records submitted electronically STAFF PRODUCTIVITY (5 MEASURES) Payroll: Number of employees paid per "process payroll" FTE Total number of employees paid / (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") Number of payroll disbursements processed per "manage pay" FTE Payroll: / ( a b c) Number of payroll disbursements / Number of FTEs who perform the process "manage pay" Payroll: / b Number of time records processed per "report time" FTE Number of time records processed / Number of FTEs who perform the process "report time" Number of manual checks/payments per "process payroll" FTE Payroll: / a Number of payroll disbursements that are manual checks / (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") Payroll: / ( a b c) Number of payroll inquiries per "process payroll" FTE Number of payroll inquiries received / (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") Payroll: / ( a b c) 90 of /20/ APQC

91 FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) SUPPLEMENTAL INFORMATION (6 MEASURES) Business days the HR/Benefits system is open for employee data changes, new hires and termination during payroll period Percentage of total payroll FTEs performing the "manage pay" process Percentage of total payroll FTEs performing the "process payroll taxes" process Percentage of total payroll FTEs performing the "report time" process Number of business days HR/Benefit system is open for employee data changes, new hires, and terminations during payroll period Payroll: (Number of FTEs who perform the process "manage pay" / (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 Payroll: ( b / ( a b c)) * 100 (Number of FTEs who perform the process "process payroll taxes" / (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 Payroll: ( c / ( a b c)) * 100 (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 Payroll: ( a /( a b c) ) * of /20/ APQC

92 FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) SUPPLEMENTAL INFORMATION (6 MEASURES) Personnel cost of the process group "process payroll" as a percentage of the total cost to perform the process group (((Percentage of internal costs of the process "report time" allocated to personnel costs * Percentage of total cost of the process "report time" allocated to internal costs * * Total cost to perform the process "report time") + (Percentage of internal costs of the process "manage pay" allocated to personnel costs * Percentage of total cost of the process "manage pay" allocated to internal costs * * Total cost to perform the process "manage pay") + (Percentage of internal costs of the process "report payroll taxes" allocated to personnel costs * Percentage of total cost of the process "report payroll taxes" allocated to internal costs * * Total cost to perform the process "process payroll taxes")) / (Total cost to perform the process "report time" + Total cost to perform the process "manage pay" + Total cost to perform the process "process payroll taxes")) * 100 Payroll: ((( a * a * * ) + ( a * a * * ) + ( a * a * * )) / ( )) * of /20/ APQC

93 FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) SUPPLEMENTAL INFORMATION (6 MEASURES) Systems cost to perform the process group "process payroll" as a percentage of the total cost of the process group (((Percentage of internal cost of the process "Report time" allocated to systems costs * Percentage of total cost of the process "report time" allocated to internal costs * * Total cost to perform the process "report time") + (Percentage of internal cost of the process "Manage pay" allocated to systems costs * Percentage of total cost of the process "manage pay" allocated to internal costs * * Total cost to perform the process "manage pay") + (Percentage of internal cost of the process "Process payroll taxes" allocated to systems costs * Percentage of total cost of the process "report payroll taxes" allocated to internal costs * * Total cost to perform the process "process payroll taxes")) / (Total cost to perform the process "report time" + Total cost to perform the process "manage pay" + Total cost to perform the process "process payroll taxes")) * 100 Payroll: ((( b * a * * ) + ( b * a * * ) + ( b * a * * )) / ( )) * of /20/ APQC

94 FINANCIAL MANAGEMENT (FM) PLANNING AND MANAGEMENT ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (20 MEASURES) Personnel cost to perform the process "evaluate and manage financial performance" per process FTE (Percentage of internal costs of the process "evaluate and manage financial performance" allocated to personnel cost * Percentage of total cost of the process "evaluate and manage financial performance" allocated to internal costs * * Total cost to perform the process "evaluate and manage financial performance") / Number of FTEs who perform the process "evaluate and manage financial performance" Personnel cost to perform the process "perform planning/budgeting/forecasting" per process FTE Planning and Management Accounting: ( a * a * * ) / (Percentage of internal costs of the process "planning, budgeting, and forecasting" allocated to personnel costs * Percentage of total cost of the process "planning, budgeting, and forecasting" allocated to internal costs * * Total cost to perform the process "perform planning/budgeting/forecasting") / Number of FTEs who perform the process "perform planning/budgeting/forecasting" Personnel cost to perform the processes "perform cost accounting and control" and "perform cost management" per process FTE Total cost to perform the process "evaluate and manage financial performance" per $1,000 revenue Planning and Management Accounting: ( a * a * * ) / (Percentage of internal costs of the processes "perform cost accounting and control" and "perform cost management" allocated to personnel costs * Percentage of total cost of the process "perform cost accounting and control" and "perform cost management" allocated to internal costs * * Total cost to perform the processes "perform cost accounting and control" and "perform cost management") / Number of FTEs who perform the processes "perform cost accounting and control" and "perform cost management" Planning and Management Accounting: ( a * a * * ) / Total cost to perform the process "evaluate and manage financial performance" / (Total business entity revenue * 0.001) Planning and Management Accounting: / ( * 0.001) 94 of /20/ APQC

95 FINANCIAL MANAGEMENT (FM) PLANNING AND MANAGEMENT ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (20 MEASURES) Total cost to perform the process "perform planning/budgeting/forecasting" per $1,000 revenue Total cost to perform the process "perform planning/budgeting/forecasting" / (Total business entity revenue * 0.001) Total cost to perform the processes "perform cost accounting and control" and "perform cost management" per $1,000 revenue Outsourced cost to perform the process "evaluate and manage financial performance" per $1,000 revenue Outsourced cost to perform the process "perform planning/budgeting/forecasting" per $1,000 revenue Outsourced cost to perform the processes "perform cost accounting and control" and "perform cost management" per $1,000 revenue Planning and Management Accounting: / ( * 0.001) Total cost to perform the processes "perform cost accounting and control" and "perform cost management" / (Total business entity revenue * 0.001) Planning and Management Accounting: / ( * 0.001) (Percentage of total cost of the process "evaluate and manage financial performance" allocated to external costs * 0.01 * Total cost to perform the process "evaluate and manage financial performance") / (Total business entity revenue * 0.001) Planning and Management Accounting: ( b * 0.01 * ) / ( * 0.001) (Percentage of total cost of the process "planning, budgeting, and forecasting" allocated to external costs * Total cost to perform the process "perform planning/budgeting/forecasting" * 0.01) / (Total business entity revenue * 0.001) Planning and Management Accounting: ( b * * 0.01) / ( * 0.001) (Percentage of total cost of the process "perform cost accounting and control" and "perform cost management" allocated to external costs * 0.01 * Total cost to perform the processes "perform cost accounting and control" and "perform cost management") / (Total business entity revenue * 0.001) Planning and Management Accounting: ( b * 0.01 * ) / ( * 0.001) 95 of /20/ APQC

96 FINANCIAL MANAGEMENT (FM) PLANNING AND MANAGEMENT ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (20 MEASURES) Personnel cost to perform the process "evaluate and manage financial performance" per $1,000 revenue (Percentage of internal costs of the process "evaluate and manage financial performance" allocated to personnel cost * Percentage of total cost of the process "evaluate and manage financial performance" allocated to internal costs * * Total cost to perform the process "evaluate and manage financial performance") / (Total business entity revenue * 0.001) Personnel cost to perform the process "perform capital planning and project approval" per $1,000 revenue Personnel cost to perform the process "perform planning/budgeting/forecasting" per $1,000 revenue Personnel cost to perform the processes "perform cost accounting and control" and "perform cost management" per $1,000 revenue Planning and Management Accounting: ( a * a * * ) / ( * 0.001) Personnel cost to perform the process "perform capital planning and project approval" / (Total business entity revenue * 0.001) Planning and Management Accounting: / ( * 0.001) (Percentage of internal costs of the process "planning, budgeting, and forecasting" allocated to personnel costs * Percentage of total cost of the process "planning, budgeting, and forecasting" allocated to internal costs * * Total cost to perform the process "perform planning/budgeting/forecasting") / (Total business entity revenue * 0.001) Planning and Management Accounting: ( a * a * * ) / ( * 0.001) (Percentage of internal costs of the processes "perform cost accounting and control" and "perform cost management" allocated to personnel costs * Percentage of total cost of the process "perform cost accounting and control" and "perform cost management" allocated to internal costs * * Total cost to perform the processes "perform cost accounting and control" and "perform cost management") / (Total business entity revenue * 0.001) Planning and Management Accounting: ( a * a * * ) / ( * 0.001) 96 of /20/ APQC

97 FINANCIAL MANAGEMENT (FM) PLANNING AND MANAGEMENT ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (20 MEASURES) Systems cost to perform the process "evaluate and manage financial performance" per $100,000 revenue (Percentage of internal costs of the process "evaluate and manage financial performance" allocated to systems costs * Percentage of total cost of the process "evaluate and manage financial performance" allocated to internal costs * * Total cost to perform the process "evaluate and manage financial performance") / (Total business entity revenue * ) Systems cost to perform the process "perform planning/budgeting/forecasting" per $100,000 revenue Systems cost to perform the processes "perform cost accounting and control" and "perform cost management" per $100,000 revenue Total cost to perform the process "evaluate and manage financial performance" per process FTE Planning and Management Accounting: ( b * a * * ) / ( * ) (Percentage of internal costs of the process "planning, budgeting, and forecasting" allocated to systems costs * Percentage of total cost of the process "planning, budgeting, and forecasting" allocated to internal costs * * Total cost to perform the process "perform planning/budgeting/forecasting") / (Total business entity revenue * ) Planning and Management Accounting: ( b * a * * ) / ( * ) (Percentage of internal cost of the processes "perform cost accounting and control" and "perform cost management" allocated to systems costs * Percentage of total cost of the process "perform cost accounting and control" and "perform cost management" allocated to internal costs * * Total cost to perform the processes "perform cost accounting and control" and "perform cost management") / (Total business entity revenue * ) Planning and Management Accounting: ( b * a * * ) / ( * ) Total cost to perform the process "evaluate and manage financial performance" / Number of FTEs who perform the process "evaluate and manage financial performance" Planning and Management Accounting: / of /20/ APQC

98 FINANCIAL MANAGEMENT (FM) PLANNING AND MANAGEMENT ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (20 MEASURES) Total cost to perform the process "perform planning/budgeting/forecasting" as a percentage of revenue (Total cost to perform the process "perform planning/budgeting/forecasting" / Total business entity revenue) * Total cost to perform the process "perform planning/budgeting/forecasting" per process FTE Planning and Management Accounting: ( / ) * 100 Total cost to perform the process "perform planning/budgeting/forecasting" / Number of FTEs who perform the process "perform planning/budgeting/forecasting" Total cost to perform the processes "perform cost accounting and control" and "perform cost management" per process FTE Planning and Management Accounting: / Total cost to perform the processes "perform cost accounting and control" and "perform cost management" / Number of FTEs who perform the processes "perform cost accounting and control" and "perform cost management" CYCLE TIME (6 MEASURES) Cycle time in days to complete an approved capital expenditure plan Cycle time in days to perform financial evaluation of new customers Cycle time in days to perform financial evaluation of new markets Cycle time in days to perform financial evaluation of new products Planning and Management Accounting: / Cycle time in days to complete an approved capital expenditure plan Planning and Management Accounting: Cycle time in days to perform financial evaluation of new customers Planning and Management Accounting: Cycle time in days to perform financial evaluation of new markets Planning and Management Accounting: Cycle time in days to perform financial evaluation of new products Planning and Management Accounting: Cycle time in days to prepare the financial forecast Cycle time in days to prepare the financial forecast Planning and Management Accounting: of /20/ APQC

99 FINANCIAL MANAGEMENT (FM) PLANNING AND MANAGEMENT ACCOUNTING (33 MEASURES) CYCLE TIME (6 MEASURES) Cycle time in days to update/revise the rolling forecast Cycle time in days to update/revise the rolling forecast PROCESS EFFICIENCY (5 MEASURES) Planning and Management Accounting: Number of budget versions produced before final approval Number of budget versions produced before final approval Planning and Management Accounting: Percentage error for the inventory cost forecast Percentage error for the inventory cost forecast Planning and Management Accounting: Percentage error for the personnel cost forecast Percentage error for the personnel cost forecast Planning and Management Accounting: Percentage error for the total sales forecast Percentage error for the total sales forecast Percentage of approved capital projects considered within or on budget for spending SUPPLEMENTAL INFORMATION (2 MEASURES) Percentage of employees with compensations affected by budget versus actual variances Percentage of employees with compensations affected by profit Planning and Management Accounting: Percentage of approved capital projects considered within or on budget for spending Planning and Management Accounting: (Number of employees with compensation affected by budget versus actual variances / Number of business entity employees) * Planning and Management Accounting: ( / ) * (Number of employees with compensation affected by profit / Number of business entity employees) * Planning and Management Accounting: (6.080 / ) * of /20/ APQC

100 FINANCIAL MANAGEMENT (FM) SALES AND ORDER MANAGEMENT (8 MEASURES) COST EFFECTIVENESS (4 MEASURES) Total cost to perform the order to invoice processes per $1,000 revenue Average cost to resolve a service-after-sales request for contact centers or similar remote assistance channel Average cost to resolve a service-after-sales request for onsite visits Average cost to resolve a service-after-sales request for the customer self-service channel CYCLE TIME (1 MEASURES) Cycle time in hours from the time a sales order is received until the time manufacturing/logistics is notified (Total cost to perform the process "process customer credit" + Total cost to perform the process "manage sales orders" + Total cost to perform the process "invoice customer") / (Total business entity revenue *.0010) Sales and Order Management: ( f e f) / ( *.0010) Average cost to resolve a service-after-sales request for contact centers or similar remote assistance channel Sales and Order Management: b Average cost to resolve a service-after-sales request for on-site visits Sales and Order Management: c Average cost to resolve a service-after-sales request for the customer self-service channel Sales and Order Management: a Cycle time in hours from the time a sales order is received until the time manufacturing/logistics is notified Sales and Order Management: PROCESS EFFICIENCY (1 MEASURES) Key customer retention rate Key customer retention rate Sales and Order Management: STAFF PRODUCTIVITY (1 MEASURES) Percentage of the sales force that made their quotas/targets in the last 12-month reporting period Percentage of the sales force that made their quotas/targets in the last 12-month reporting period SUPPLEMENTAL INFORMATION (1 MEASURES) Percentage of sales orders changed by the customer after the initial order placement Sales and Order Management: Percentage of sales orders changed by the customer after the initial order placement Sales and Order Management: of /20/ APQC

101 FINANCIAL MANAGEMENT (FM) TAX AND TREASURY (18 MEASURES) COST EFFECTIVENESS (8 MEASURES) Total cost of the process group "Manage taxes" per $1,000 revenue Total cost of the process group "Manage treasury operations" per $1,000 revenue Total cost of the process group "Manage taxes" per $1 billion revenue Total cost of the process group "Manage treasury operations" per $1 billion revenue Total cost of the process group "Manage treasury operations" per bank used in cash collection network Total cost of the process group "Manage treasury operations" per bank used in cash disbursement network Total cost of the process group "Manage treasury operations" per foreign currency involved in foreign exchange hedging program Total cost of the process group "Manage treasury operations" per global legal entity supported Total cost to perform the process group "manage taxes" / (Total business entity revenue *.001) Tax and Treasury: / ( *.001) Total cost to perform the process group "manage treasury operations" / (Total business entity revenue *.001) Tax and Treasury: / ( *.001) Total cost to perform the process group "manage taxes" / (Total business entity revenue * ) Tax and Treasury: / ( * ) Total cost to perform the process group "manage treasury operations" / (Total business entity revenue * ) Tax and Treasury: / ( * ) Total cost to perform the process group "manage treasury operations" / Number of banks used in organization's cash collection network Tax and Treasury: / Total cost to perform the process group "manage treasury operations" / Number of banks used in organization's cash disbursement network Tax and Treasury: / Total cost to perform the process group "manage treasury operations" / Number of foreign currencies involved in foreign exchange hedging program Tax and Treasury: / Total cost to perform the process group "manage treasury operations" / Number of global legal entities supported by treasury management operation Tax and Treasury: / of /20/ APQC

102 FINANCIAL MANAGEMENT (FM) TAX AND TREASURY (18 MEASURES) CYCLE TIME (1 MEASURES) Cycle time in days to refresh the cash flow forecast Cycle time in calendar days to refresh cash flow forecast STAFF PRODUCTIVITY (8 MEASURES) Number of banks used in cash collection network per $1 billion revenue Tax and Treasury: Number of banks used in organization's cash collection network / (Total business entity revenue * ) Number of banks used in cash collection network per FTE that performs the process group "Manage treasury operations" Tax and Treasury: / ( * ) Number of banks used in organization's cash collection network / Number of FTEs who perform the process group "manage treasury operations" Number of banks used in cash disbursement network per $1 billion revenue Tax and Treasury: / Number of banks used in organization's cash disbursement network / (Total business entity revenue * ) Number of banks used in cash disbursement network per FTE that performs the process group "Manage treasury operations" Tax and Treasury: / ( * ) Number of banks used in organization's cash disbursement network / Number of FTEs who perform the process group "manage treasury operations" Number of foreign currencies involved in foreign exchange hedging program per $1 billion revenue Number of foreign currencies involved in foreign exchange hedging program per FTE that performs the process group "Manage treasury operations" Number of global legal entities supported per $1 billion revenue Tax and Treasury: / Number of foreign currencies involved in foreign exchange hedging program / (Total business entity revenue * ) Tax and Treasury: / ( * ) Number of foreign currencies involved in foreign exchange hedging program / Number of FTEs who perform the process group "manage treasury operations" Tax and Treasury: / Number of global legal entities supported by treasury management operation / (Total business entity revenue * ) Tax and Treasury: / ( * ) 102 of /20/ APQC

103 FINANCIAL MANAGEMENT (FM) TAX AND TREASURY (18 MEASURES) STAFF PRODUCTIVITY (8 MEASURES) Number of global legal entities supported per FTE that performs the process group "Manage treasury operations" SUPPLEMENTAL INFORMATION (1 MEASURES) Number of finance function FTEs as a percentage of business entity FTEs Number of global legal entities supported by treasury management operation / Number of FTEs who perform the process group "manage treasury operations" Tax and Treasury: / (Number of FTEs who perform the function "manage financial resources" / Number of business entity FTEs) * 100 Tax and Treasury: ( / ) * of /20/ APQC

104 GENERAL RESEARCH AUTOMOTIVE WARRANTY MANAGEMENT (39 MEASURES) COST EFFECTIVENESS (13 MEASURES) Average cost to process a warranty claim Annual cost of the process "process warranty claims" / Total number of warranty claims processed Personnel cost to perform the process "process warranty claims" per $1,000 revenue Total cost to perform the process "process warranty claims" per $1,000 revenue External (e.g. outsourced) cost percentage of the total annual cost of the process "process warranty claims" Automotive Warranty Management: / (Percentage of total cost of the process "process warranty claims" allocated to internal costs * Percentage of internal cost to perform the process "process warranty claims" allocated to personnel costs * Annual cost of the process "process warranty claims" / 10000) / (Total business entity revenue * 0.001) Automotive Warranty Management: ( a * a * / 10000) / ( * 0.001) Annual cost of the process "process warranty claims" / (Total business entity revenue * 0.001) Automotive Warranty Management: / ( * 0.001) Percentage of total cost of the process "process warranty claims" allocated to external costs Automotive Warranty Management: b Goodwill cost as a percentage of revenue (Total cost of goodwill warranty claims / Total business entity revenue) * 100 Automotive Warranty Management: ( / ) * Goodwill cost as a percentage of total approved claims [Total cost of goodwill warranty claims / (Percentage of warranty claims approved * Total number of warranty claims processed / 1000)] * Internal cost of the process "process warranty claims" as a percentage of the total cost to perform the process Automotive Warranty Management: [ / ( a * / 1000)] * 100 Percentage of total cost of the process "process warranty claims" allocated to internal costs Automotive Warranty Management: a 104 of /20/ APQC

105 GENERAL RESEARCH AUTOMOTIVE WARRANTY MANAGEMENT (39 MEASURES) COST EFFECTIVENESS (13 MEASURES) Overhead cost to perform the process "process warranty claims" per $1,000 revenue (Percentage of total cost of the process "process warranty claims" allocated to internal costs * Percentage of internal cost to perform the process "process warranty claims" allocated to overhead and other costs * Annual cost of the process "process warranty claims" / 10000) / (Total business entity revenue * 0.001) Personnel cost to perform the process "process warranty claims" per $1,000 cost of continuing operations Systems cost to perform the process "process warranty claims" per $1,000 cost of continuing operations Systems cost to perform the process "process warranty claims" per $1,000 revenue Total cost to perform the process "process warranty claims" per $1,000 cost of continuing operations Automotive Warranty Management: ( a * c * / 10000) / ( * 0.001) (Percentage of total cost of the process "process warranty claims" allocated to internal costs * Percentage of internal cost to perform the process "process warranty claims" allocated to personnel costs * Annual cost of the process "process warranty claims" / 10000) / (Total costs of continuing operations * 0.001) Automotive Warranty Management: ( a * a * / 10000) / ( * 0.001) (Percentage of total cost of the process "process warranty claims" allocated to internal costs * Percentage of internal cost to perform the process "process warranty claims" allocated to system personnel costs * Annual cost of the process "process warranty claims" / 10000) / (Total costs of continuing operations * 0.001) Automotive Warranty Management: ( a * b * / 10000) / ( * 0.001) (Percentage of total cost of the process "process warranty claims" allocated to internal costs * Percentage of internal cost to perform the process "process warranty claims" allocated to system personnel costs * Annual cost of the process "process warranty claims" / 10000) / (Total business entity revenue * 0.001) Automotive Warranty Management: ( a * b * / 10000) / ( * 0.001) Annual cost of the process "process warranty claims" / (Total costs of continuing operations * 0.001) Automotive Warranty Management: / ( * 0.001) 105 of /20/ APQC

106 GENERAL RESEARCH AUTOMOTIVE WARRANTY MANAGEMENT (39 MEASURES) COST EFFECTIVENESS (13 MEASURES) Total warranty costs as a percentage of sales Warranty costs as a percentage of sales Automotive Warranty Management: CYCLE TIME (2 MEASURES) Average cycle time for warranty claim processing Cycle time in calendar days to process a warranty claim Automotive Warranty Management: Average cycle time from detection-to-correction of issues Cycle time in calendar days to complete the detection to correction cycle PROCESS EFFICIENCY (22 MEASURES) Number of claims automatically processed as a percentage of total claims processed Automotive Warranty Management: Percentage of warranty claims allocated to automatically processed claims Number of claims processed per "process warranty claims" FTE Number of FTEs for the process "Process warranty claims" per $1 billion revenue Automotive Warranty Management: c Total number of warranty claims processed /Number of FTEs who to perform the process "process warranty claims" Automotive Warranty Management: / Number of FTEs who to perform the process "process warranty claims" / (Total business entity revenue * ) Supplier recovery rate Supplier recovery rate Automotive Warranty Management: / ( * ) Automotive Warranty Management: Total number of warranty claims processed Total number of warranty claims processed Automotive Warranty Management: Warranty accrual rate Warranty accrual rate Automotive Warranty Management: Warranty claims rate Warranty claims rate Automotive Warranty Management: Warranty cost forecast accuracy Warranty forecast accuracy Automotive Warranty Management: of /20/ APQC

107 GENERAL RESEARCH AUTOMOTIVE WARRANTY MANAGEMENT (39 MEASURES) PROCESS EFFICIENCY (22 MEASURES) Average annual product return rate Average product return rate Automotive Warranty Management: Average annual recall rate per product family Average recall rate per product family Automotive Warranty Management: Number of claims approved as a percentage of total claims processed Number of claims processed for which the system was not configured for new models, rules, etc. (suspense routed claims) as a percentage of total claims processed Number of claims processed that required human intervention as a percentage of total claims processed Number of claims rejected as a percentage of total claims processed Number of claims rejected for being fraudulent as a percentage of total rejected claims Number of claims rejected for policy reasons as a percentage of total rejected claims Number of fraudulent claims approved as a percentage of total claims approved Number of fraudulent claims processed as a percentage of total claims processed Percentage of warranty claims approved Automotive Warranty Management: a Percentage of warranty claims allocated to suspense routed claims Automotive Warranty Management: b Percentage of warranty claims allocated to help routed claims Automotive Warranty Management: a Percentage of warranty claims rejected Automotive Warranty Management: b Percentage of warranty claims rejected allocated to fraudulent Automotive Warranty Management: b Percentage of warranty claims rejected allocated to policy Automotive Warranty Management: a Percentage of warranty claims approved that were invalid or fraudulent Automotive Warranty Management: [(Percentage of warranty claims rejected allocated to fraudulent * Percentage of warranty claims rejected * Total number of warranty claims processed / 10000) + (Percentage of warranty claims approved that were invalid or fraudulent * Percentage of warranty claims approved * Total number of warranty claims processed) / 10000)] / Total number of warranty claims processed Automotive Warranty Management: [( b * b * / 10000) + ( * a * ) / 10000)] / of /20/ APQC

108 GENERAL RESEARCH AUTOMOTIVE WARRANTY MANAGEMENT (39 MEASURES) PROCESS EFFICIENCY (22 MEASURES) Number of FTEs for the process "Process warranty claims" per $1 billion cost of continuing operations Number of FTEs who to perform the process "process warranty claims" / (Total costs of continuing operations * ) Number of goodwill claims approved as a percentage of total claims processed Number of recall claims approved as a percentage of total claims processed Number of repeat repair claims approved as a percentage of total claims processed SUPPLEMENTAL INFORMATION (2 MEASURES) Business entity's customer retention rate over the last three years Percentage of customers satisfied with warranty process / experience Automotive Warranty Management: / ( * ) [(Percentage of warranty claims approved allocated to goodwill claims * Percentage of warranty claims approved * Total number of warranty claims processed) / 10000] / Total number of warranty claims processed Automotive Warranty Management: [( c * a * ) / 10000] / [(Percentage of warranty claims approved allocated to recall claims * Percentage of warranty claims approved * Total number of warranty claims processed) / 10000] / Total number of warranty claims processed Automotive Warranty Management: [( a * a * ) / 10000] / [(Percentage of warranty claims approved allocated to repeat repair claims * Percentage of warranty claims approved * Total number of warranty claims processed) / 10000] / Total number of warranty claims processed Automotive Warranty Management: [( b * a * ) / 10000] / Customer retention rate for all customers Automotive Warranty Management: Percentage of customers satisfied with warranty process Automotive Warranty Management: of /20/ APQC

109 HUMAN CAPITAL MANAGEMENT (HCM) CREATE AND MANAGE HR STRATEGY (23 MEASURES) COST EFFECTIVENESS (3 MEASURES) Total cost to perform the process group "Develop and manage human resources (HR) planning, policies, and strategies" per $1,000 revenue Total cost to perform the process group "develop and manage human resources (HR) planning, policies, and strategies" / (Total business entity revenue * 0.001) Total cost to perform the process group "Develop and manage human resources (HR) planning, policies, and strategies" per business entity employee Personnel cost to perform the process group "develop and manage HR planning, policies, and strategies" per process group FTE CYCLE TIME (2 MEASURES) Response time in hours for non-routine "develop and manage HR planning, policies, and strategies" inquiries Response time in hours for routine "develop and manage HR planning, policies, and strategies" inquiries PROCESS EFFICIENCY (4 MEASURES) Number of FTEs that perform process group "Develop and manage human resources (HR) planning, policies, and strategies" per $1 billion revenue Percentage of middle management/specialists with formal succession planning processes in place Create and Manage HR Strategy: c / ( * 0.001) Total cost to perform the process group "develop and manage human resources (HR) planning, policies, and strategies" / Number of business entity employees Create and Manage HR Strategy: c / a Internal personnel cost to perform the process group "develop and manage human resources (HR) planning, policies, and strategies" / Number of FTEs who perform the process group "develop and manage human resources (HR) planning, policies, and strategies" Create and Manage HR Strategy: a / d Response time in hours for a non-routine inquiry for the process group "develop and manage HR planning, policy, and strategies" Create and Manage HR Strategy: Response time in hours for a routine inquiry for the process group "develop and manage HR planning, policy, and strategies" Create and Manage HR Strategy: Number of FTEs who perform the process group "develop and manage human resources (HR) planning, policies, and strategies" / (Total business entity revenue * ) Create and Manage HR Strategy: d / ( * ) Percentage of middle management/specialist employees with a formal succession planning process in place Create and Manage HR Strategy: b 109 of /20/ APQC

110 HUMAN CAPITAL MANAGEMENT (HCM) CREATE AND MANAGE HR STRATEGY (23 MEASURES) PROCESS EFFICIENCY (4 MEASURES) Percentage of operational staff/office staff with formal succession planning processes in place Percentage of operational worker/office staff employees who have a formal succession planning process in place Percentage of senior management/executives with formal succession planning processes in place STAFF PRODUCTIVITY (1 MEASURES) Number of business entity employees per FTE that performs the process group "Develop and manage human resources (HR) planning, policies, and strategies" SUPPLEMENTAL INFORMATION (13 MEASURES) Number of monthly non-routine "develop and manage HR planning, policies, and strategies" inquiries per business entity employee Number of monthly routine "develop and manage HR planning, policies, and strategies" inquiries per business entity employee Other cost to perform the process group "develop and manage HR planning, policies, and strategies" as a percentage of total cost to perform the process group Create and Manage HR Strategy: c Percentage of senior management/executive employees who have a formal succession planning process in place Create and Manage HR Strategy: a Number of business entity employees / Number of FTEs who perform the process group "develop and manage human resources (HR) planning, policies, and strategies" Create and Manage HR Strategy: a / d Number of non-routine inquiries received monthly for the process group "develop and manage HR planning, policy, and strategies" / Number of business entity employees Create and Manage HR Strategy: / Number of routine inquiries received monthly for the process group "develop and manage HR planning, policy, and strategies" / Number of business entity employees Create and Manage HR Strategy: / (Internal cost other than personnel, systems, and overhead to perform the process group "develop and manage human resources (HR) planning, policies, and strategies" / Total cost to perform the process group "develop and manage human resources (HR) planning, policies, and strategies") * Create and Manage HR Strategy: ( d / c) * of /20/ APQC

111 HUMAN CAPITAL MANAGEMENT (HCM) CREATE AND MANAGE HR STRATEGY (23 MEASURES) SUPPLEMENTAL INFORMATION (13 MEASURES) Overhead cost to perform the process group "develop and manage HR planning, policies, and strategies" as a percentage of the total cost to perform the process group (Internal systems cost to perform the process group "develop and manage human resources (HR) planning, policies, and strategies" / Total cost to perform the process group "develop and manage human resources (HR) planning, policies, and strategies") * Percentage of "develop and manage HR planning, policies, and strategies" inquiries received that are non-routine Percentage of "develop and manage HR planning, policies, and strategies" inquiries received that are routine Percentage of "develop and manage HR planning, policies, and strategies" inquiries received via channels other than e- mail, phone, and face-to-face Percentage of "develop and manage HR planning, policies, and strategies" inquiries received via digital communication channels Create and Manage HR Strategy: ( c / c) * (Number of non-routine inquiries received monthly for the process group "develop and manage HR planning, policy, and strategies" / (Number of routine inquiries received monthly for the process group "develop and manage HR planning, policy, and strategies" + Number of non-routine inquiries received monthly for the process group "develop and manage HR planning, policy, and strategies")) * Create and Manage HR Strategy: ( / ( )) * (Number of routine inquiries received monthly for the process group "develop and manage HR planning, policy, and strategies" / (Number of routine inquiries received monthly for the process group "develop and manage HR planning, policy, and strategies" + Number of non-routine inquiries received monthly for the process group "develop and manage HR planning, policy, and strategies")) * Create and Manage HR Strategy: ( / ( )) * Percentage of inquiries received monthly for the process group "develop and manage HR planning, policies, and strategies" via channels other than , phone, and face-to-face interaction Create and Manage HR Strategy: Percentage of inquiries received for the process group "develop and manage human resources (HR) planning, policies, and strategies" via digital communication channels Create and Manage HR Strategy: a 111 of /20/ APQC

112 HUMAN CAPITAL MANAGEMENT (HCM) CREATE AND MANAGE HR STRATEGY (23 MEASURES) SUPPLEMENTAL INFORMATION (13 MEASURES) Percentage of "develop and manage HR planning, policies, and strategies" inquiries received via Percentage of inquiries received monthly for the process group "develop and manage HR planning, policies, and strategies" via Percentage of "develop and manage HR planning, policies, and strategies" inquiries received via face-to-face Percentage of "develop and manage HR planning, policies, and strategies" inquiries received via non-digital communication channels Percentage of "develop and manage HR planning, policies, and strategies" inquiries received via phone Percentage of overall HR staff time spent on work force planning Create and Manage HR Strategy: Percentage of inquiries received monthly for the process group "develop and manage HR planning, policies, and strategies" via face-toface interaction Create and Manage HR Strategy: Percentage of inquiries received for the process group "develop and manage human resources (HR) planning, policies, and strategies" via nondigital communication channels Create and Manage HR Strategy: b Percentage of inquiries received monthly for the process group "develop and manage HR planning, policies, and strategies" via phone Create and Manage HR Strategy: Percentage of HR staff time spent on work force planning Create and Manage HR Strategy: of /20/ APQC

113 HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) COST EFFECTIVENESS (18 MEASURES) Learning budget per business entity employee Budget for learning for the process group "develop and counsel-learning only"/number of business entity employees Total cost to perform the process group "develop and counsel employees" per business entity employee Develop, Train, and Counsel Employees: / a (Total cost to perform the process group "develop and counsel-learning only" + Total cost to perform the process group "develop and counsel-performance and employee relations") / Number of business entity employees Total cost to perform the processes "manage employee development" and "develop and train employees" per $1,000 revenue Develop, Train, and Counsel Employees: ( c c) / a Total cost to perform the process group "develop and counsel-learning only" / (Total business entity revenue *.001) Develop, Train, and Counsel Employees: c / ( *.001) Total cost to perform the processes "manage employee Total cost to perform the process group development" and "develop and train employees" per business "develop and counsel-performance and entity employee employee relations" / Number of business entity employees Total cost to perform the processes "manage employee orientation and deployment," "manage employee performance," and "manage employee relations" per $1,000 revenue Develop, Train, and Counsel Employees: c / a Total cost to perform the process group "develop and counsel-performance and employee relations" / (Total business entity revenue *.001) Total cost to perform the processes "manage employee orientation and deployment," "manage employee performance," and "manage employee relations" per business entity employee Develop, Train, and Counsel Employees: c / ( *.001) Total cost to perform the process group "develop and counsel-performance and employee relations" / Number of business entity employees Cost to maintain and support the learning management system per employee dedicated to the activity Develop, Train, and Counsel Employees: c / a Labor cost for full or part-time employees to maintain and support LMS / Number of full or part-time employees required to maintain and support LMS Develop, Train, and Counsel Employees: a(ii) / a(i) 113 of /20/ APQC

114 HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) COST EFFECTIVENESS (18 MEASURES) Cost to maintain and support the learning management system per temporary staff/contractor dedicated to the activity Labor cost for temporary or contract employees to maintain and support LMS / Number of temporary or contract employees required to maintain and support LMS Learning management system consultancy/third-party cost per employee attending classroom or e-learning training Learning management system hardware cost per employee attending classroom or e-learning training Learning management system software cost per employee attending classroom or e-learning training Learning management system upgrade and maintenance cost per employee attending classroom or e-learning training Personnel cost to perform the processes "manage employee development" and "develop and train employees" per $1,000 revenue Develop, Train, and Counsel Employees: b(ii) / b(i) Consultancy/third-party costs associated with ownership for your LMS / (Number of employees who attend e-learning training + Number of employees who attend classroom training) Develop, Train, and Counsel Employees: / ( ) Hardware costs associated with ownership for your LMS / (Number of employees who attend e-learning training + Number of employees who attend classroom training) Develop, Train, and Counsel Employees: / ( ) Software costs associated with ownership for your LMS / (Number of employees who attend e-learning training + Number of employees who attend classroom training) Develop, Train, and Counsel Employees: / ( ) Upgrade and maintenance costs associated with ownership for your LMS / (Number of employees who attend e-learning training + Number of employees who attend classroom training) Develop, Train, and Counsel Employees: / ( ) ((Percentage of internal cost to perform the process group "develop and counsel-learning only" allocated to personnel/100) * Total internal cost to perform the process group "develop and counsel-learning only") / (Total business entity revenue *.001) Develop, Train, and Counsel Employees: (( a/100) * a) / ( *.001) 114 of /20/ APQC

115 HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) COST EFFECTIVENESS (18 MEASURES) Personnel cost to perform the processes "manage employee development" and "develop and train employees" per business entity employee ((Percentage of internal cost to perform the process group "develop and counsel-learning only" allocated to personnel/100) * Total internal cost to perform the process group "develop and counsel-learning only") / Number of business entity employees Personnel cost to perform the processes "manage employee orientation and deployment," "manage employee performance," and "manage employee relations" per $1,000 revenue Develop, Train, and Counsel Employees: (( a/100) * a) / a ((Percentage of internal cost to perform the process group "develop and counsel employees" allocated to personnel/100) * Internal cost to perform the process group "develop and counsel-performance and employee relations") / (Total business entity revenue *.001) Personnel cost to perform the processes "manage employee orientation and deployment," "manage employee performance," and "manage employee relations" per business entity employee Develop, Train, and Counsel Employees: (( a/100) * a) / ( *.001) ((Percentage of internal cost to perform the process group "develop and counsel employees" allocated to personnel/100) * Internal cost to perform the process group "develop and counsel-performance and employee relations") / Number of business entity employees Total cost for the learning management system as a percentage of the system cost to perform the processes "manage employee development" and "develop and train employees" Develop, Train, and Counsel Employees: (( a/100) * a) / a ((Hardware costs associated with ownership for your LMS + Software costs associated with ownership for your LMS + Upgrade and maintenance costs associated with ownership for your LMS + Consultancy/third-party costs associated with ownership for your LMS) / Systems cost to perform the process group "develop and counsel-learning only" ) * 100 Develop, Train, and Counsel Employees: (( ) / b ) * of /20/ APQC

116 HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) COST EFFECTIVENESS (18 MEASURES) Total cost for the learning management system per employee attending classroom or e-learning training (Hardware costs associated with ownership for your LMS + Software costs associated with ownership for your LMS + Upgrade and maintenance costs associated with ownership for your LMS + Consultancy/third-party costs associated with ownership for your LMS) / (Number of employees who attend e-learning training + Number of employees who attend classroom training) CYCLE TIME (6 MEASURES) Cycle time in days for the formal performance review process from start to finish for Operational workers/office staff Average time in days to close an identified skill or capability gap through training for a middle management/specialists employee Average time in days to close an identified skill or capability gap through training for a senior management/executives employee Average time in days to close an identified skill or capability gap through training for an operational workers/office staff employee Response time in hours for non-routine "develop and counsel employees" inquiries Develop, Train, and Counsel Employees: ( ) / ( ) Cycle time in days from start to finish for a formal performance review for an operational worker/office staff employee Develop, Train, and Counsel Employees: c Cycle time in days to close an identified skill or capability gap through training for a middle management/specialist employee Develop, Train, and Counsel Employees: b Cycle time in days to close an identified skill or capability gap through training for a senior management/executive Develop, Train, and Counsel Employees: a Cycle time in days to close an identified skill or capability gap through training for an operational worker/office staff employee Develop, Train, and Counsel Employees: c Response time in hours for a non-routine inquiry for the process group "develop and counsel employees" Develop, Train, and Counsel Employees: of /20/ APQC

117 HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) CYCLE TIME (6 MEASURES) Response time in hours for routine "develop and counsel employees" inquiries Response time in hours for a routine inquiry for the process group "develop and counsel employees" PROCESS EFFICIENCY (12 MEASURES) Number of FTEs that perform process group "develop and counsel employees" per $1 billion revenue Number of FTEs that perform processes "manage employee development" and "develop and train employees" per $1 billion revenue Number of FTEs that perform processes "manage employee orientation and deployment," "manage employee performance," and "manage employee relations" per $1 billion revenue Percentage of CEO and senior leadership time spent on leadership development Percentage of middle management/specialists that receive a formal performance review Percentage of operational workers/office staff that receive a formal performance review Develop, Train, and Counsel Employees: (Number of FTEs who perform the process group "develop and counsel employees" + Number of FTEs who perform the process group "develop and counsel-learning only") / (Total business entity revenue * ) Develop, Train, and Counsel Employees: ( d d) / ( * ) Number of FTEs who perform the process group "develop and counsel-learning only" / (Total business entity revenue * ) Develop, Train, and Counsel Employees: d / ( * ) Number of FTEs who perform the process group "develop and counsel employees" / (Total business entity revenue * ) Develop, Train, and Counsel Employees: d / ( * ) Percentage of CEO and senior leadership time put toward leadership development Develop, Train, and Counsel Employees: Percentage of middle management/specialist employees who receive a formal performance review Develop, Train, and Counsel Employees: b Percentage of operational worker/office staff employees who receive a formal performance review Develop, Train, and Counsel Employees: c 117 of /20/ APQC

118 HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) PROCESS EFFICIENCY (12 MEASURES) Percentage of senior management/executives that receive a formal performance review Percentage of senior management/executive employees who receive a formal performance review Hours spent developing new classroom training content per trainee Hours spent developing new e-learning training content per trainee Percentage of middle management/specialists who attended management development programs Percentage of operational staff/office staff who attended management development programs Percentage of senior management/executives who attend management development programs STAFF PRODUCTIVITY (3 MEASURES) Number of business entity employees per "manage employee development" and "develop and train business entity employees" FTE Number of business entity employees per "manage employee orientation and deployment," "manage employee performance," and "manage employee relations" FTE Develop, Train, and Counsel Employees: a Number of hours for developing classroom training / Number of employees who attend classroom training Develop, Train, and Counsel Employees: / Number of hours for developing e-learning training / Number of employees who attend e- learning training Develop, Train, and Counsel Employees: / Percentage of middle management/specialists who attend management development programs Develop, Train, and Counsel Employees: b Percentage of operational worker/office staff who attend management development programs Develop, Train, and Counsel Employees: c Percentage of senior management/executives who attend management development programs Develop, Train, and Counsel Employees: a Number of business entity employees / Number of FTEs who perform the process group "develop and counsel-learning only" Develop, Train, and Counsel Employees: a / d Number of business entity employees / Number of FTEs who perform the process group "develop and counsel employees" Develop, Train, and Counsel Employees: a / d 118 of /20/ APQC

119 HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) STAFF PRODUCTIVITY (3 MEASURES) Number of business entity employees per FTE that performs the process group "Develop and counsel employees" Number of business entity employees / (Number of FTEs who perform the process group "develop and counsel employees" + Number of FTEs who perform the process group "develop and counsel-learning only") SUPPLEMENTAL INFORMATION (36 MEASURES) Number of learning days per middle management/specialists employee Number of learning days per operational workers/office staff employee Number of learning days per senior management/executive employee Number of monthly non-routine "develop and counsel employees" inquiries per business entity employee Number of monthly routine "develop and counsel employees" inquiries per business entity employee Develop, Train, and Counsel Employees: a / ( d d) Number of days dedicated to formal learning per middle management/specialist employee Develop, Train, and Counsel Employees: b Number of days dedicated to formal learning per operational worker/office staff employee Develop, Train, and Counsel Employees: c Number of days per employee dedicated to learning for senior management/executive employees Develop, Train, and Counsel Employees: a Number of non-routine inquiries received monthly for the process group "develop and counsel" / Number of business entity employees Develop, Train, and Counsel Employees: / a Number of routine inquiries received monthly for the process group "develop and counsel" / Number of business entity employees Develop, Train, and Counsel Employees: / a 119 of /20/ APQC

120 HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) SUPPLEMENTAL INFORMATION (36 MEASURES) Other cost of the processes "manage employee orientation and deployment," "manage employee performance," and "manage employee relations" as a percentage of total cost to perform the processes (Percentage of internal cost to perform the process group "develop and counselperformance and employee relations" allocated to costs other than personnel, systems, overhead, and outsourced*internal cost to perform the process group "develop and counsel-performance and employee relations")/total cost to perform the process group "develop and counsel-performance and employee relations" Other cost to perform the processes "manage employee development" and "develop and train employees" as a percentage of total cost to perform the processes Outsourced cost of the processes "manage employee development" and "develop and train employees" as a percentage of the total cost to perform the processes Outsourced cost of the processes "manage employee orientation and deployment," "manage employee performance," and "manage employee relations" as a percentage of the total cost to perform the processes Overhead cost to perform the processes "manage employee development" and "develop and train employees" as a percentage of the total cost to perform the processes Develop, Train, and Counsel Employees: ( d* a)/ c (Percentage of internal cost to perform the process group "develop and counsel-learning only" allocated to costs other than personnel, systems, and overhead*total internal cost to perform the process group "develop and counsel-learning only")/total cost to perform the process group "develop and counsellearning only" Develop, Train, and Counsel Employees: ( d* a)/ c (Outsourced cost to perform the process group "develop and counsel-learning only"/total cost to perform the process group "develop and counsel-learning only")*100 Develop, Train, and Counsel Employees: ( b/ c)*100 (Outsourced cost of the process group "develop and counsel-performance and employee relations"/total cost to perform the process group "develop and counsel-performance and employee relations")*100 Develop, Train, and Counsel Employees: ( b/ c)*100 (Percentage of internal cost to perform the process group "develop and counsel-learning only" allocated to overhead*total internal cost to perform the process group "develop and counsel-learning only")/total cost to perform the process group "develop and counsellearning only" Develop, Train, and Counsel Employees: ( c* a)/ c 120 of /20/ APQC

121 HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) SUPPLEMENTAL INFORMATION (36 MEASURES) Overhead cost to perform the processes "manage employee orientation and deployment," "manage employee performance," and "manage employee relations" as a percentage of the total cost to perform the processes (Percentage of internal cost to perform the process group "develop and counsel employees" allocated to overhead*internal cost to perform the process group "develop and counselperformance and employee relations")/total cost to perform the process group "develop and counsel-performance and employee relations" Percentage of "develop and counsel employees" inquiries received that are non-routine Percentage of "develop and counsel employees" inquiries received that are routine Develop, Train, and Counsel Employees: ( c* a)/ c Number of non-routine inquiries received monthly for the process group "develop and counsel"/(number of routine inquiries received monthly for the process group "develop and counsel"+number of non-routine inquiries received monthly for the process group "develop and counsel")*100 Develop, Train, and Counsel Employees: /( )*100 Number of routine inquiries received monthly for the process group "develop and counsel"/ (Number of routine inquiries received monthly for the process group "develop and counsel"+number of non-routine inquiries received monthly for the process group "develop and counsel")* Percentage of "develop and counsel employees" inquiries received via channels other than , phone, and face-toface Develop, Train, and Counsel Employees: /( )*100 Percentage of inquiries received monthly for the process group "develop and counsel employees" via channels other than , phone, and face-to-face interaction Percentage of "develop and counsel employees" inquiries received via digital communication channels Percentage of "develop and counsel employees" inquiries received via Develop, Train, and Counsel Employees: Percentage of inquiries received for the process group "develop and counsel employees" employees" through digital communication channels Develop, Train, and Counsel Employees: a Percentage of inquiries received monthly for the process group "develop and counsel" via e- mail Develop, Train, and Counsel Employees: of /20/ APQC

122 HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) SUPPLEMENTAL INFORMATION (36 MEASURES) Percentage of "develop and counsel employees" inquiries received via face-to-face Percentage of inquiries received monthly for the process group "develop and counsel employees" via face-to-face interaction Percentage of "develop and counsel employees" inquiries received via non-digital communication channels Percentage of "develop and counsel employees" inquiries received via phone Percentage of learning days delivered using classroom instruction provided by your organization Percentage of learning days delivered using computer-based training (self-instruction) delivered over the Web (either directly or downloaded) Percentage of learning days delivered using computer-based training (self-instruction) installed from CD-ROM Percentage of learning days delivered using correspondence courses Percentage of learning days delivered using e-learning (interactive) Develop, Train, and Counsel Employees: Percentage of inquiries received for the process group "develop and counsel employees" employees" through non-digital communication channels Develop, Train, and Counsel Employees: b Percentage of inquiries received monthly for the process group "develop and counsel" via phone Develop, Train, and Counsel Employees: Percentage of learning days delivered through classroom instruction provided by your organization Develop, Train, and Counsel Employees: g Percentage of learning days delivered through a computer-based training (self-instruction) over the web (either directly or downloaded) Develop, Train, and Counsel Employees: b Percentage of learning days delivered through computer-based training (self-instruction) installed from CD-ROM Develop, Train, and Counsel Employees: a Percentage of learning days delivered through correspondence courses Develop, Train, and Counsel Employees: e Percentage of learning days delivered through e-learning (interactive) Develop, Train, and Counsel Employees: f 122 of /20/ APQC

123 HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) SUPPLEMENTAL INFORMATION (36 MEASURES) Percentage of learning days delivered using external classroom instruction Percentage of learning days delivered through external classroom instruction Develop, Train, and Counsel Employees: h Percentage of learning days delivered using other methods Percentage of learning days delivered through other types of training methods Develop, Train, and Counsel Employees: j Percentage of learning days delivered using streaming video Percentage of learning days delivered through streaming video Percentage of learning days delivered using virtual, classroom-based training delivered online Develop, Train, and Counsel Employees: c Percentage of learning days delivered through a virtual or classroom-based training online Develop, Train, and Counsel Employees: d Percentage of training programs developed externally Percentage of training programs developed externally Develop, Train, and Counsel Employees: b Percentage of training programs developed internally Percentage of training programs developed internally Percentage of training programs developed through other channels Percentage of training programs developed through partnerships with external specialists Develop, Train, and Counsel Employees: a Percentage of training programs developed through other channels Develop, Train, and Counsel Employees: d Percentage of training programs developed through partnerships with external specialists Develop, Train, and Counsel Employees: c 123 of /20/ APQC

124 HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) SUPPLEMENTAL INFORMATION (36 MEASURES) Personnel cost to perform the processes "manage employee development" and "develop and train employees" as a percentage of the total cost to perform the processes (Percentage of internal cost to perform the process group "develop and counsel-learning only" allocated to personnel*total internal cost to perform the process group "develop and counsel-learning only")/total cost to perform the process group "develop and counsellearning only" Personnel cost to perform the processes "manage employee orientation and deployment," "manage employee performance," and "manage employee relations" as a percentage of the total cost to perform the processes Systems cost to perform the processes "manage employee development" and "develop and train employees" as a percentage of the total cost to perform the processes Systems cost to perform the processes "manage employee orientation and deployment," "manage employee performance," and "manage employee relations" as a percentage of the total cost to perform the processes Develop, Train, and Counsel Employees: ( a* a)/ c (Percentage of internal cost to perform the process group "develop and counsel employees" allocated to personnel*internal cost to perform the process group "develop and counselperformance and employee relations")/total cost to perform the process group "develop and counsel-performance and employee relations" Develop, Train, and Counsel Employees: ( a* a)/ c (Percentage of internal cost to perform the process group "develop and counsel-learning only" allocated to systems*total internal cost to perform the process group "develop and counsel-learning only")/total cost to perform the process group "develop and counsellearning only" Develop, Train, and Counsel Employees: ( b* a)/ c (Percentage of internal cost to perform the process group "develop and counsel employees" allocated to systems*internal cost to perform the process group "develop and counselperformance and employee relations")/total cost to perform the process group "develop and counsel-performance and employee relations" Develop, Train, and Counsel Employees: ( b* a)/ c 124 of /20/ APQC

125 HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) COST EFFECTIVENESS (30 MEASURES) Personnel cost to perform the HR function per $1,000 revenue (Total cost to perform the function "develop and manage human capital" * Percentage of cost to perform the HR function allocated to internal costs * Percentage of internal cost to perform the HR function allocated to personnel costs *.0001) / (Total business entity revenue*.001) Personnel cost to perform the HR function per business entity FTE HCM Organization: ( * a * a *.0001) / ( *.001) (Total cost to perform the function "develop and manage human capital" * Percentage of cost to perform the HR function allocated to internal costs * Percentage of internal cost to perform the HR function allocated to personnel costs *.0001) / Number of business entity FTEs HCM Organization: ( * a * a *.0001) / a Systems cost to perform the HR function per $1,000 revenue (Total cost to perform the function "develop and manage human capital" * Percentage of cost to perform the HR function allocated to internal costs * Percentage of internal cost to perform the HR function allocated to systems costs *.0001) / (Total business entity revenue*.001) Total cost to perform the HR function per "develop and counsel employees" FTE HCM Organization: ( * a * b *.0001) / ( *.001) Total cost to perform the function "develop and manage human capital" / Number of FTEs who perform the process group "develop and counsel employees" Total cost to perform the HR function per "develop and manage HR planning, policies, and strategies" FTE Total cost to perform the HR function per "manage employee information" FTE HCM Organization: / c Total cost to perform the function "develop and manage human capital" / Number of FTEs who perform the process group "develop and manage human resources (HR) planning, policies, and strategies" HCM Organization: / a Total cost to perform the function "develop and manage human capital" / Number of FTEs who perform the process group "manage employee information" HCM Organization: / f 125 of /20/ APQC

126 HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) COST EFFECTIVENESS (30 MEASURES) Total cost to perform the HR function per "recruit, source, and select employees" FTE Total cost to perform the HR function per "redeploy and retire employees" FTE Total cost to perform the HR function per "reward and retain employees" FTE Total cost to perform the function "develop and manage human capital" / Number of FTEs who perform the process group "recruit, source, and select employees" HCM Organization: / b Total cost to perform the function "develop and manage human capital" / Number of FTEs who perform the process group "redeploy and retire employees" HCM Organization: / e Total cost to perform the function "develop and manage human capital" / Number of FTEs who perform the process group "reward and retain employees" HCM Organization: / d Total cost to perform the HR function per $1,000 revenue Total cost to perform the function "develop and manage human capital" / (Total business entity revenue*.001) Total cost to perform the HR function per business entity employee HCM Organization: / ( *.001) Total cost to perform the function "develop and manage human capital" / Number of business entity employees HCM Organization: / Total cost to perform the HR function per business entity FTE Total cost to perform the function "develop and manage human capital" / Number of business entity FTEs HCM Organization: / a Total cost to perform the HR function per HR function FTE Total cost to perform the function "develop and manage human capital" / Number of FTEs who perform the function "develop and manage human capital" Average fully loaded salary for middle management or specialists Average fully loaded salary for operational workers or office staff HCM Organization: / g Personnel cost for all middle management/specialist employees / Number of middle management/specialist employees HCM Organization: b / b Personnel cost for all operational worker/office staff employees / Number of operational worker/office staff employees HCM Organization: c / c 126 of /20/ APQC

127 HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) COST EFFECTIVENESS (30 MEASURES) Average fully loaded salary for senior management or executives Personnel cost for all senior management/executive employees / Number of senior management/executive employees HCM Organization: a / a Budget for the HR function per business entity employee Budget to perform the function "develop and manage human capital" / Number of business entity employees Internal cost to perform HR administration activities per $1,000 revenue Internal cost to perform HR administration activities per business entity employee HCM Organization: / Internal cost for HR administration / (Total business entity revenue * ) HCM Organization: a / ( * ) Internal cost for HR administration / Number of business entity employees Internal cost to perform learning administration activities per $1,000 revenue Internal cost to perform learning administration activities per business entity employee HCM Organization: a / Internal cost for learning administration / (Total business entity revenue * ) HCM Organization: c / ( * ) Internal cost for learning administration/ Number of business entity employees Internal cost to perform payroll administration activities per $1,000 revenue Internal cost to perform payroll administration activities per business entity employee Personnel cost for the business entity per business entity employee Personnel cost of temporary staff/contractor per temporary staff/contractor HCM Organization: c/ Internal cost for payroll administration / (Total business entity revenue * ) HCM Organization: b / ( * ) Internal cost for payroll administration/number of business entity employees HCM Organization: b/ Personnel cost for all employees / Number of business entity employees HCM Organization: b / Personnel cost of temporary staff/contractors / Number of temporary staff/contractors HCM Organization: / of /20/ APQC

128 HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) COST EFFECTIVENESS (30 MEASURES) Personnel cost to perform the HR function per business entity employee (Total cost to perform the function "develop and manage human capital" * Percentage of cost to perform the HR function allocated to internal costs * Percentage of internal cost to perform the HR function allocated to personnel costs *.0001) / Number of business entity employees Systems cost to perform the HR function per business entity employee HCM Organization: ( * a * a *.0001) / (Total cost to perform the function "develop and manage human capital" * Percentage of cost to perform the HR function allocated to internal costs * Percentage of internal cost to perform the HR function allocated to systems costs *.0001) / Number of business entity employees HCM Organization: ( * a * b *.0001) / Total budget for the HR function per $1,000 revenue Budget to perform the function "develop and manage human capital" / (Total business entity revenue*.001) HCM Organization: / ( *.001) Total budget for the HR function per business entity FTE Budget to perform the function "develop and manage human capital" / Number of business entity FTEs HCM Organization: / a Total business entity personnel cost per $1,000 revenue Personnel cost for all employees / (Total business entity revenue *.001) PROCESS EFFICIENCY (9 MEASURES) Number of FTEs that perform HR administration activities per $1 billion revenue HCM Organization: b / ( *.001) Number of FTEs who perform HR administrative activities (exclude the activities for processing and distributing payments) / (Total business entity revenue* ) Number of FTEs that perform the HR function per $1 billion revenue HCM Organization: a / ( * ) Number of FTEs who perform the function "develop and manage human capital" / (Total business entity revenue* ) HCM Organization: g / ( * ) 128 of /20/ APQC

129 HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) PROCESS EFFICIENCY (9 MEASURES) Percentage of middle management/specialist salary that is performance-related pay Percentage of operational workers/office staff salary that is performance-related pay Percentage of senior management/executive salary that is performance-related pay Number of FTEs that perform learning administration activities per $1 billion revenue Percentage of salaries for all middle management/specialist employees that is performance-related pay HCM Organization: b Percentage of salaries for all operational worker/office staff employees that is performance-related pay HCM Organization: c Percentage of salaries for all senior management/executive employees that is performance-related pay HCM Organization: a Number of FTEs who perform learning administrative activities (exclude the activities for processing and distributing payments) / (Total business entity revenue* ) Number of FTEs that perform payroll administration activities per $1 billion revenue HCM Organization: c / ( * ) Number of FTEs who perform payroll administrative activities (exclude the activities for processing and distributing payments) / (Total business entity revenue* ) Percentage of employees with access to Employee Self- Service (ESS) system Percentage of managers with access to Manager Self-Service (MSS) system HCM Organization: b / ( * ) Percentage of employees with ESS access HCM Organization: Percentage of managers with MSS access HCM Organization: STAFF PRODUCTIVITY (7 MEASURES) Number of business entity employees per HR function FTE Number of business entity employees / Number of FTEs who perform the function "develop and manage human capital" Number of business entity employees per FTE in HR administration HCM Organization: / g Number of business entity employees / Number of FTEs who perform HR administrative activities (exclude the activities for processing and distributing payments) HCM Organization: / a 129 of /20/ APQC

130 HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) STAFF PRODUCTIVITY (7 MEASURES) Number of business entity employees per FTE in learning administration Number of business entity employees per FTE in payroll administration Number of business entity employees / Number of FTEs who perform learning administrative activities (exclude the activities for processing and distributing payments) HCM Organization: / c Number of business entity employees / Number of FTEs who perform payroll administrative activities (exclude the activities for processing and distributing payments) Number of middle management/specialists employees per HR function FTE HCM Organization: / b Number of middle management/specialist employees / Number of FTEs who perform the function "develop and manage human capital" Number of operational workers/office staff employees per HR function FTE Number of senior management/executive employees per HR function FTE SUPPLEMENTAL INFORMATION (30 MEASURES) Middle management/specialists as a percentage of total business entity employees Operational workers/office staff as a percentage of total business entity employees Other cost to perform the HR function as a percentage of the total cost to perform the function HCM Organization: b / g Number of operational worker/office staff employees / Number of FTEs who perform the function "develop and manage human capital" HCM Organization: c / g Number of senior management/executive employees / Number of FTEs who perform the function "develop and manage human capital" HCM Organization: a / g (Number of middle management/specialist employees / Number of business entity employees) * 100 HCM Organization: ( b / ) * 100 (Number of operational worker/office staff employees / Number of business entity employees) * 100 HCM Organization: ( c / ) * 100 (Costs other than personnel, systems, overhead, and outsourced to perform the function "develop and manage human capital" / Total cost to perform the function "develop and manage human capital") * HCM Organization: ( d / f) * of /20/ APQC

131 HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) Outsourced cost to perform the HR function as a percentage of total HR function cost Overhead cost to perform the HR function as a percentage of the total cost to perform the function Percentage of business entity employees who are 60 years old or greater Percentage of business entity employees who are at least 25 but less than 30 years old Percentage of business entity employees who are at least 30 but less than 35 years old Percentage of business entity employees who are at least 35 but less than 40 years old Percentage of business entity employees who are at least 40 but less than 45 years old Percentage of business entity employees who are at least 45 but less than 50 years old Percentage of cost to perform the HR function allocated to external costs HCM Organization: b (Overhead cost to perform the function "develop and manage human capital" / Total cost to perform the function "develop and manage human capital") * HCM Organization: ( c / f) * (Number of employees greater than 60 years old / Number of business entity employees) * HCM Organization: ( i / ) * (Number of employees between 25 and 30 years old / Number of business entity employees) * HCM Organization: ( b / ) * (Number of employees between 30 and 35 years old / Number of business entity employees) * HCM Organization: ( c / ) * (Number of employees between 35 and 40 years old / Number of business entity employees) * HCM Organization: ( d / ) * (Number of employees between 40 and 45 years old / Number of business entity employees) * HCM Organization: ( e / ) * (Number of employees between 45 and 50 years old / Number of business entity employees) * HCM Organization: ( f / ) * of /20/ APQC

132 HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) Percentage of business entity employees who are at least 50 but less than 55 years old Percentage of business entity employees who are at least 55 but less than 60 years old (Number of employees between 50 and 55 years old / Number of business entity employees) * HCM Organization: ( g / ) * (Number of employees between 55 and 60 years old / Number of business entity employees) * Percentage of business entity employees who are less than 25 years old HCM Organization: ( h / ) * (Number of employees less than 25 years old / Number of business entity employees) * Percentage of business entity employees with 15 years of tenure or more Percentage of business entity employees with 20 years of tenure or more Percentage of business entity employees with 25 years or more of tenure Percentage of business entity employees with less than 1 year of tenure HCM Organization: ( a / ) * ((Number of employees employed between 15 and 20 years + Number of employees employed between 20 and 25 years + Number of employees employed greater than 25 years) / Number of business entity employees) * HCM Organization: (( e f g) / ) * ((Number of employees employed between 20 and 25 years + Number of employees employed greater than 25 years) / Number of business entity employees) * HCM Organization: (( f g) / ) * (Number of employees employed greater than 25 years / Number of business entity employees) * HCM Organization: ( g / ) * (Number of employees employed less than 1 year / Number of business entity employees) * HCM Organization: ( a / ) * of /20/ APQC

133 HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) Percentage of business entity employees with less than 5 years of tenure Percentage of FTEs who perform the HR function that do not directly report to the HR organization Percentage of middle management/specialists that are female Percentage of operational workers/office staff that are female Percentage of senior management/executives that are female Personnel cost for middle management or specialist as a percentage of total business entity personnel cost Personnel cost for operational workers or office staff as a percentage of total business entity personnel cost ((Number of employees employed less than 1 year + Number of employees employed between 1 and 5 years) / Number of business entity employees) * HCM Organization: (( a b) / ) * Percentage of FTEs who perform the function "develop and manage human capital" that do not directly report to the HR organization HCM Organization: (Number of female middle management/specialist employees / Number of middle management/specialist employees) * HCM Organization: ( b(ii) / b) * (Number of female operational worker/office staff employees / Number of operational worker/office staff employees) * 100 HCM Organization: ( c(ii) / c) * 100 (Number of female senior management/executive employees / Number of senior management/executive employees) * HCM Organization: ( a(ii) / a) * (Personnel cost for all middle management/specialist employees / Personnel cost for all employees) * 100 HCM Organization: ( b / d) * 100 (Personnel cost for all operational worker/office staff employees / Personnel cost for all employees) * HCM Organization: ( c / d) * of /20/ APQC

134 HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) Personnel cost for senior management or executive employees as a percentage of total business entity personnel cost (Personnel cost for all senior management/executive employees / Personnel cost for all employees) * Personnel cost to perform the HR function as a percentage of total HR function cost Senior management/executives as a percentage of total business entity employees Systems cost to perform the HR function as a percentage of total HR function cost Total cost for the learning management system as a percentage of the total cost to perform the HR function HCM Organization: ( a / d) * ((Total cost to perform the function "develop and manage human capital" * Percentage of cost to perform the HR function allocated to internal costs * Percentage of internal cost to perform the HR function allocated to personnel costs *.0001) / Total cost to perform the function "develop and manage human capital") * 100 HCM Organization: (( * a * a *.0001) / ) * 100 (Number of senior management/executive employees / Number of business entity employees) * 100 HCM Organization: ( a / ) * 100 ((Total cost to perform the function "develop and manage human capital" * Percentage of cost to perform the HR function allocated to internal costs * Percentage of internal cost to perform the HR function allocated to systems costs *.0001) / Total cost to perform the function "develop and manage human capital") * 100 HCM Organization: (( * a * b *.0001) / ) * 100 ((Hardware costs associated with ownership for your LMS + Software costs associated with ownership for your LMS + Upgrade and maintenance costs associated with ownership for your LMS + Consultancy/third-party costs associated with ownership for your LMS) / Total cost to perform the function "develop and manage human capital") * HCM Organization: (( ) / ) * of /20/ APQC

135 HUMAN CAPITAL MANAGEMENT (HCM) HCM RECRUITING MEDIA SURVEY (6 MEASURES) PROCESS EFFICIENCY (3 MEASURES) Percentage of job offers made to middle management/specialist candidates that are ultimately accepted Percentage of job offers made to operational worker/office staff candidates that are ultimately accepted Percentage of job offers made to senior management/executive candidates that are ultimately accepted Number of hours invested by the hiring manager per middle management/specialist new hire HCM Recruiting Media Survey: 8b Number of hours invested by the hiring manager per operational worker/office staff new hire HCM Recruiting Media Survey: 8c Number of hours invested by the hiring manager per senior management/executive new hire SUPPLEMENTAL INFORMATION (3 MEASURES) HCM Recruiting Media Survey: 8a Contingent new hires as a percentage of total new hires Contingent positions as a percentage of total new hires Permanent full-time new hires as a percentage of total new hires Permanent part-time new hires as a percentage of total new hires HCM Recruiting Media Survey: 11c Permanent full-time positions as a percentage of total new hires HCM Recruiting Media Survey: 11a Permanent part-time positions as a percentage of total new hires HCM Recruiting Media Survey: 11b 135 of /20/ APQC

136 HUMAN CAPITAL MANAGEMENT (HCM) HCM TALENT MANAGEMENT (7 MEASURES) COST EFFECTIVENESS (1 MEASURES) Total cost to perform the process group "develop and counsel employees" per $1,000 revenue Total cost to perform the process group "Develop and counsel employees" / (Total business entity revenue *.001) CYCLE TIME (2 MEASURES) Cycle time in days for the formal performance review process from start to finish for middle management/specialists Cycle time in days for the formal performance review process from start to finish for senior management/executives HCM Talent Management: / ( *.001) Cycle time in days from start to finish for a formal performance review for a middle management/specialist employee HCM Talent Management: Cycle time in days from start to finish for a formal performance review for a senior management/executive employee SUPPLEMENTAL INFORMATION (4 MEASURES) HCM Talent Management: Number of learning days per employee Number of days dedicated to formal learning per employee Number of days absent per employee including maternity and paternity leave HCM Talent Management: Number of days absent due to sickness, maternity, and paternity leave per employee Percentage of "reward and retain employees" inquiries received that are routine Percentage of learning days delivered using on-the-job training HCM Talent Management: Number of routine inquiries received monthly for the process group "reward and retain employees" / (Number of routine inquiries received monthly for the process group "reward and retain employees" + Number of non-routine inquiries received monthly for the process group "reward and retain employees") * 100 HCM Talent Management: / ( ) * 100 Percentage of per-employee learning days delivered using on-the-job training HCM Talent Management: e 136 of /20/ APQC

137 HUMAN CAPITAL MANAGEMENT (HCM) MANAGE EMPLOYEE INFORMATION (28 MEASURES) COST EFFECTIVENESS (8 MEASURES) Total cost to perform the process group "Manage employee information and analytics" per $1,000 revenue Total cost to perform the process group "manage employee information" / (Total business entity revenue *.001) Total cost to perform the process group "Manage employee information and analytics" per business entity employee Overhead cost of the process group "manage employee information" per business entity employee Overhead cost to perform the process group "manage employee information" per $1,000 revenue Personnel cost to perform the process group "Manage employee information and analytics" per $1,000 revenue Personnel cost to perform the process group "Manage employee information and analytics" per business entity employee Manage Employee Information: c / ( *.001) Total cost to perform the process group "manage employee information" / Number of business entity employees Manage Employee Information: c / a ((Percentage of internal cost to perform the process group "manage employee information" allocated to overhead * Internal cost to perform the process group "manage employee information") / 100)/ Number of business entity employees Manage Employee Information: (( c * a) / 100)/ a ((Percentage of internal cost to perform the process group "manage employee information" allocated to overhead * Internal cost to perform the process group "manage employee information") / 100) / (Total business entity revenue * 0.001) Manage Employee Information: (( c * a) / 100) / ( * 0.001) ((Percentage of internal cost to perform the process group "manage employee information" allocated to personnel * Internal cost to perform the process group "manage employee information") / 100) / (Total business entity revenue *.001) Manage Employee Information: (( a * a) / 100) / ( *.001) ((Percentage of internal cost to perform the process group "manage employee information" allocated to personnel * Internal cost to perform the process group "manage employee information") / 100) / Number of business entity employees Manage Employee Information: (( a * a) / 100) / a 137 of /20/ APQC

138 HUMAN CAPITAL MANAGEMENT (HCM) MANAGE EMPLOYEE INFORMATION (28 MEASURES) COST EFFECTIVENESS (8 MEASURES) Systems cost to perform the process group "Manage employee information and analytics" per $1,000 revenue Systems cost to perform the process group "Manage employee information and analytics" per business entity employee ((Percentage of internal cost to perform the process group "manage employee information" allocated to systems * Internal cost to perform the process group "manage employee information") / 100) / (Total business entity revenue * 0.001) Manage Employee Information: (( b * a) / 100) / ( * 0.001) ((Percentage of internal cost to perform the process group "manage employee information" allocated to systems * Internal cost to perform the process group "manage employee information") / 100) / Number of business entity employees CYCLE TIME (4 MEASURES) Manage Employee Information: (( b * a) / 100) / a Cycle time in days required to resolve an employee grievance Cycle time in days to resolve an employee grievance Manage Employee Information: Average time in days to fulfill an ad hoc information request Cycle time in days for the function "develop and manage human capital" to fulfill an ad hoc information request Response time in hours for non-routine "manage employee information" inquiries Response time in hours for routine "manage employee information" inquiries PROCESS EFFICIENCY (1 MEASURES) Number of FTEs that perform process group "Manage employee information and analytics" per $1 billion revenue Manage Employee Information: Response time in hours for a non-routine inquiry for the process group "manage employee information" Manage Employee Information: Response time in hours for a routine inquiry for the process group "manage employee information" Manage Employee Information: Number of FTEs who perform the process group "manage employee information" / (Total business entity revenue * ) Manage Employee Information: d / ( * ) 138 of /20/ APQC

139 HUMAN CAPITAL MANAGEMENT (HCM) MANAGE EMPLOYEE INFORMATION (28 MEASURES) STAFF PRODUCTIVITY (1 MEASURES) Number of business entity employees per FTE that performs the process group "Manage employee information and analytics" Number of business entity employees / Number of FTEs who perform the process group "manage employee information" SUPPLEMENTAL INFORMATION (14 MEASURES) Number of monthly non-routine "manage employee information" inquiries per business entity employee Number of monthly routine "manage employee information" inquiries per business entity employee Manage Employee Information: a / d Number of non-routine inquiries received monthly for the process group "manage employee information" / Number of business entity employees Manage Employee Information: / a Number of routine inquiries received monthly for the process group "manage employee information" / Number of business entity employees Other cost to perform the process group "manage employee information" as a percentage of the total cost to perform the process group Manage Employee Information: / a (Percentage of internal cost to perform the process group "manage employee information" allocated to costs other than personnel, systems, and overhead*internal cost to perform the process group "manage employee information")/total cost to perform the process group "manage employee information" Overhead cost to perform the process group "manage employee information" as a percentage of the total cost to perform the process group Manage Employee Information: ( d* a)/ c (Percentage of internal cost to perform the process group "manage employee information" allocated to overhead*internal cost to perform the process group "manage employee information")/total cost to perform the process group "manage employee information" Manage Employee Information: ( c* a)/ c 139 of /20/ APQC

140 HUMAN CAPITAL MANAGEMENT (HCM) MANAGE EMPLOYEE INFORMATION (28 MEASURES) SUPPLEMENTAL INFORMATION (14 MEASURES) Percentage of "manage employee information" inquiries received that are non-routine Number of non-routine inquiries received monthly for the process group "manage employee information"/(number of routine inquiries received monthly for the process group "manage employee information"+number of non-routine inquiries received monthly for the process group "manage employee information")* Percentage of "manage employee information" inquiries received that are routine Manage Employee Information: / ( )*100 Number of routine inquiries received monthly for the process group "manage employee information"/(number of routine inquiries received monthly for the process group "manage employee information"+number of non-routine inquiries received monthly for the process group "manage employee information") * Percentage of "manage employee information" inquiries received via channels other than , phone, and face-toface Manage Employee Information: / ( )*100 Percentage of inquiries received monthly for the process group "manage employee information" via channels other than , phone, and face-to-face interaction Percentage of "manage employee information" inquiries received via digital communication channels Percentage of "manage employee information" inquiries received via Percentage of "manage employee information" inquiries received via face-to-face Percentage of "manage employee information" inquiries received via non-digital communication channels Manage Employee Information: Percentage of inquiries received for the process group "manage employee information" employees" through digital communication channels Manage Employee Information: a Percentage of inquiries received monthly for the process group "manage employee information" via Manage Employee Information: Percentage of inquiries received monthly for the process group "manage employee information" via face-to-face interaction Manage Employee Information: Percentage of inquiries received for the process group "manage employee information" employees" through non-digital communication channels Manage Employee Information: b 140 of /20/ APQC

141 HUMAN CAPITAL MANAGEMENT (HCM) MANAGE EMPLOYEE INFORMATION (28 MEASURES) SUPPLEMENTAL INFORMATION (14 MEASURES) Percentage of "manage employee information" inquiries received via phone Percentage of inquiries received monthly for the process group "manage employee information" via phone Personnel cost to perform the process group "Manage employee information and analytics" as a percentage of the total cost to perform the process group Total labor cost to maintain and support HRIS as a percentage of total business entity personnel cost Manage Employee Information: (Percentage of internal cost to perform the process group "manage employee information" allocated to personnel*internal cost to perform the process group "manage employee information")/total cost to perform the process group "manage employee information" Manage Employee Information: ( a* a)/ c (Labor cost for full or part-time employees to maintain and support HRIS+Labor cost for temporary or contract employees to maintain and support HRIS)/(Personnel cost of business entity FTEs) * 100 Manage Employee Information: ( a (ii) b(ii))/( c) * of /20/ APQC

142 HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) COST EFFECTIVENESS (6 MEASURES) Total cost to perform the process group "redeploy and retire employees" per $1,000 revenue Total cost to perform the process group "redeploy and retire employees" / (Total business entity revenue *.001) Personnel cost to perform the process group "redeploy and retire employees" per $1,000 revenue Personnel cost to perform the process group "redeploy and retire employees" per business entity employee Total expatriation cost as a percentage of total cost of continuing operations Total expenditure for repatriation as a percentage of total cost of continuing operations Total relocation expenses as a percentage of total cost of continuing operations Redeploy and Retire Employees: c / ( *.001) ((Percentage of internal cost to perform the process group "redeploy and retire employees" allocated to personnel * Internal cost to perform the process group "redeploy and retire employees") / 100) / (Total business entity revenue *.001) Redeploy and Retire Employees: (( a * a) / 100) / ( *.001) ((Percentage of internal cost to perform the process group "redeploy and retire employees" allocated to personnel * Internal cost to perform the process group "redeploy and retire employees")/ 100) / Number of business entity employees Redeploy and Retire Employees: (( a * a)/ 100) / a (Total expenditure for expatriation / Total costs of continuing operations)*100 Redeploy and Retire Employees: ( / )*100 (Total expenditure for repatriation / Total costs of continuing operations)*100 Redeploy and Retire Employees: ( / )*100 (Total cost of relocation expenses paid to employees / Total costs of continuing operations)*100 CYCLE TIME (7 MEASURES) Redeploy and Retire Employees: ( / )* Cycle time in days for processing an employee's retirement Cycle time in days to process an employee's retirement Redeploy and Retire Employees: of /20/ APQC

143 HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) CYCLE TIME (7 MEASURES) Cycle time in days from receipt of leave of absence request to confirmation of approval/non-approval issued to employee Cycle time in days from request for leave of absence to confirmation of absence to employee Cycle time in days from request for internal transfer to completion of transfer Cycle time in days from identification of need for expatriation to date of transfer Cycle time in days from identification of need for repatriation to date of transfer Response time in hours for non-routine "redeploy and retire employees" inquiries Response time in hours for routine "redeploy and retire employees" inquiries Redeploy and Retire Employees: Cycle time in days for the internal transfer process Redeploy and Retire Employees: Cycle time in days to process an expatriation from identification of need for expatriation to date of transfer Redeploy and Retire Employees: Cycle time in days to process a repatriation from identification of need for repatriation to date of transfer Redeploy and Retire Employees: Response time in hours for a non-routine inquiry for the process group "redeploy and retire employees" Redeploy and Retire Employees: Response time in hours for a routine inquiry for the process group "redeploy and retire employees" PROCESS EFFICIENCY (8 MEASURES) Redeploy and Retire Employees: Employee turnover rate ((Number of voluntary employee terminations +Number of involuntary employee terminations)/number of business entity employees)* Involuntary terminations as a percentage of total business entity employees Redeploy and Retire Employees: (( d d)/ a)*100 (Number of involuntary employee terminations/number of business entity employees)*100 Redeploy and Retire Employees: ( d/ a)* of /20/ APQC

144 HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) PROCESS EFFICIENCY (8 MEASURES) Middle management/specialists involuntary terminations as a percentage of total involuntary terminations (Number of involuntary employee terminations for middle management/specialist employees / Number of involuntary employee terminations) * Number of FTEs that perform process group "redeploy and retire employees" per $1 billion revenue Redeploy and Retire Employees: ( b / d)*100 Number of FTEs who perform the process group "redeploy and retire employees" / (Total business entity revenue * ) Operational workers/office staff involuntary terminations as a percentage of total involuntary terminations Redeploy and Retire Employees: d / ( * ) (Number of involuntary employee terminations for operational worker/office staff employees / Number of involuntary employee terminations) * Senior management/executives involuntary terminations as a percentage of total involuntary terminations Voluntary terminations as a percentage of total business entity employees Percentage of business entity employees that were redeployed for reasons other than filling a vacancy STAFF PRODUCTIVITY (2 MEASURES) Number of business entity employees per FTE that performs the process group "Redeploy and retire employees" Redeploy and Retire Employees: ( c / d)*100 (Number of involuntary senior management/executive employee terminations / Number of involuntary employee terminations)*100 Redeploy and Retire Employees: ( a / d)*100 (Number of voluntary employee terminations/number of business entity employees)*100 Redeploy and Retire Employees: ( d/ a)*100 Percentage of employees redeployed for reasons other than filling a vacancy Redeploy and Retire Employees: Number of business entity employees / Number of FTEs who perform the process group "redeploy and retire employees" Redeploy and Retire Employees: a / d 144 of /20/ APQC

145 HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) STAFF PRODUCTIVITY (2 MEASURES) Number of internal hires per "redeploy and retire employees" FTE Number of vacancies filled by internal candidates / Number of FTEs who perform the process group "redeploy and retire employees" SUPPLEMENTAL INFORMATION (23 MEASURES) Middle management/specialists voluntary terminations as a percentage of total voluntary terminations Redeploy and Retire Employees: d / d (Number of voluntary employee terminations for middle management/specialist employees / Number of voluntary employee terminations) * Operational workers/office staff voluntary terminations as a percentage of total voluntary terminations Redeploy and Retire Employees: ( b / d)*100 (Number of voluntary employee terminations for operational worker/office staff employees / Number of voluntary employee terminations) * Percentage of vacancies filled by internal candidates for middle management/specialists Percentage of vacancies filled by internal candidates for operational workers/office staff Percentage of vacancies filled by internal candidates for senior management/executives Senior management/executives voluntary terminations as a percentage of total voluntary terminations Redeploy and Retire Employees: ( c / d)*100 (Number of middle management/specialist employee vacancies filled by internal candidates / Number of vacancies filled by internal candidates)*100 Redeploy and Retire Employees: ( b / d)*100 (Number of operational worker/office staff employee vacancies filled by internal candidates / Number of vacancies filled by internal candidates)*100 Redeploy and Retire Employees: ( c / d)*100 (Number of senior management/executive employee vacancies filled by internal candidates / Number of vacancies filled by internal candidates)*100 Redeploy and Retire Employees: ( a / d)*100 (Number of voluntary senior management/executive employee terminations / Number of voluntary employee terminations) *100 Redeploy and Retire Employees: ( a / d)* of /20/ APQC

146 HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) SUPPLEMENTAL INFORMATION (23 MEASURES) Employees relocated within a country as a percentage of total business entity employees (Number of employees relocated within your country / Number of business entity employees) * Number of monthly non-routine "redeploy and retire employees" inquiries per business entity employee Number of monthly routine "redeploy and retire employees" inquiries per business entity employee Other cost to perform the process group "redeploy and retire employees" as a percentage of the total cost to perform the process group Outsourced cost of the process group "redeploy and retire employees" as a percentage of the total cost to perform the process group Overhead cost to perform the process group "redeploy and retire employees" as a percentage of the total cost to perform the process group Redeploy and Retire Employees: ( / a)*100 Number of non-routine inquiries received monthly for the process group "redeploy and retire employees" / Number of business entity employees Redeploy and Retire Employees: / a Number of routine inquiries received monthly for the process group "redeploy and retire employees" / Number of business entity employees Redeploy and Retire Employees: / a (Percentage of internal cost to perform the process group "redeploy and retire employees" allocated to costs other than personnel, systems, and overhead*internal cost to perform the process group "redeploy and retire employees")/total cost to perform the process group "redeploy and retire employees" Redeploy and Retire Employees: ( d* a)/ c Outsourced cost to perform the process group "redeploy and retire employees"/total cost to perform the process group "redeploy and retire employees"*100 Redeploy and Retire Employees: b/ c*100 (Percentage of internal cost to perform the process group "redeploy and retire employees" allocated to overhead*internal cost to perform the process group "redeploy and retire employees")/total cost to perform the process group "redeploy and retire employees" Redeploy and Retire Employees: ( c* a)/ c 146 of /20/ APQC

147 HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) SUPPLEMENTAL INFORMATION (23 MEASURES) Percentage of "redeploy and retire employees" inquiries received that are non-routine Number of non-routine inquiries received monthly for the process group "redeploy and retire employees"/(number of routine inquiries received monthly for the process group "redeploy and retire employees"+number of non-routine inquiries received monthly for the process group "redeploy and retire employees") * Percentage of "redeploy and retire employees" inquiries received that are routine Percentage of "redeploy and retire employees" inquiries received via digital communication channels Percentage of "redeploy and retire employees" inquiries received via face-to-face Percentage of "redeploy and retire employees" inquiries received via non-digital communication channels Redeploy and Retire Employees: / ( )*100 Number of routine inquiries received monthly for the process group "redeploy and retire employees"/(number of routine inquiries received monthly for the process group "redeploy and retire employees"+number of non-routine inquiries received monthly for the process group "redeploy and retire employees") *100 Redeploy and Retire Employees: / ( )*100 Percentage of inquiries received for the process group "redeploy and retire employees" employees" through digital communication channels Redeploy and Retire Employees: a Percentage of inquiries received monthly for the process group "redeploy and retire" via face-to-face interaction Redeploy and Retire Employees: Percentage of inquiries received for the process group "redeploy and retire employees" employees" through non-digital communication channels Percentage of "redeploy and retire employees" process inquiries received via channels other than , phone, and face-to-face Redeploy and Retire Employees: b Percentage of inquiries received monthly for the process group "redeploy and retire" via channels other than , phone, and faceto-face interaction Percentage of "redeploy and retire employees" process inquiries received via Redeploy and Retire Employees: Percentage of inquiries received monthly for the process group "redeploy and retire" via e- mail Redeploy and Retire Employees: of /20/ APQC

148 HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) SUPPLEMENTAL INFORMATION (23 MEASURES) Percentage of "redeploy and retire employees" process inquiries received via phone Percentage of inquiries received monthly for the process group "redeploy and retire" via phone Redeploy and Retire Employees: Percentage of the work force that are expatriates Percentage of business entity's work force that are expatriates Personnel cost to perform the process group "redeploy and retire employees" as a percentage of the total cost to perform the process group Systems cost to perform the process group "redeploy and retire employees" as a percentage of the total cost to perform the process group Redeploy and Retire Employees: (Percentage of internal cost to perform the process group "redeploy and retire employees" allocated to personnel*internal cost to perform the process group "redeploy and retire employees")/total cost to perform the process group "redeploy and retire employees" Redeploy and Retire Employees: ( a* a)/ c (Percentage of internal cost to perform the process group "redeploy and retire employees" allocated to systems*internal cost to perform the process group "redeploy and retire employees")/total cost to perform the process group "redeploy and retire employees" Redeploy and Retire Employees: ( b* a)/ c 148 of /20/ APQC

149 HUMAN CAPITAL MANAGEMENT (HCM) REWARD AND RETAIN EMPLOYEES (30 MEASURES) COST EFFECTIVENESS (7 MEASURES) Total cost to perform the process group "reward and retain employees" per $1,000 revenue Total cost to perform the process group "reward and retain employees" / (Total business entity revenue *.001) Total cost to perform the process group "reward and retain employees" per business entity employee Average salary including base, overtime, and variable pay for middle management or specialists Average salary including base, overtime, and variable pay for operational workers or office staff Average salary including base, overtime, and variable pay for senior management or executives Personnel cost to perform the process group "reward and retain employees" per $1,000 revenue Reward and Retain Employees: c / ( *.001) Total cost to perform the process group "reward and retain employees" / Number of business entity employees Reward and Retain Employees: c / a (Total base pay for middle management/specialist employees + Total overtime pay for middle management/specialist employees + Total variable pay for middle management/specialist employees) / Number of middle management/specialist employees Reward and Retain Employees: ( b(i) b(ii) b(iii)) / b (Total base pay for operational worker/office staff employees + Total overtime pay for operational worker/office staff employees + Total variable pay for operational worker/office staff employees) / Number of operational worker/office staff employees Reward and Retain Employees: ( c(i) c(ii) c(iii)) / c (Total base pay for senior management/executive employees + Total overtime pay for senior management/executive employees + Total variable pay for senior management/executive employees) / Number of senior management/executive employees Reward and Retain Employees: ( a(i) a(ii) a(iii)) / a ((Percentage of internal cost to perform the process group "reward and retain employees" allocated to personnel * Internal cost to perform the process group "reward and retain employees") / 100) / (Total business entity revenue *.001) Reward and Retain Employees: (( a * a) / 100) / ( *.001) 149 of /20/ APQC

150 HUMAN CAPITAL MANAGEMENT (HCM) REWARD AND RETAIN EMPLOYEES (30 MEASURES) COST EFFECTIVENESS (7 MEASURES) Personnel cost to perform the process group "reward and retain employees" per business entity employee ((Percentage of internal cost to perform the process group "reward and retain employees" allocated to personnel * Internal cost to perform the process group "reward and retain employees") / 100) / Number of business entity employees CYCLE TIME (2 MEASURES) Response time in hours for non-routine "reward and retain employees" inquiries Response time in hours for routine "reward and retain employees" inquiries PROCESS EFFICIENCY (1 MEASURES) Number of FTEs that perform process group "Reward and retain employees" per $1 billion revenue Reward and Retain Employees: (( a * a) / 100) / a Response time in hours for a non-routine inquiry for the process group "reward and retain employees" Reward and Retain Employees: Response time in hours for a routine inquiry for the process group "reward and retain employees" Reward and Retain Employees: Number of FTEs who perform the process group "reward and retain employees" / (Total business entity revenue * ) STAFF PRODUCTIVITY (1 MEASURES) Number of business entity employees per FTE that performs the process group "Reward and retain employees" SUPPLEMENTAL INFORMATION (19 MEASURES) Number of days absent per employee excluding maternity and paternity leave Reward and Retain Employees: d / ( * ) Number of business entity employees / Number of FTEs who perform the process group "reward and retain employees" Reward and Retain Employees: a / d Number of days absent due to sickness excluding maternity and paternity leave per employee Reward and Retain Employees: b Base pay per middle management or specialist employee Total base pay for middle management/specialist employees / Number of middle management/specialist employees Reward and Retain Employees: b(i) / b 150 of /20/ APQC

151 HUMAN CAPITAL MANAGEMENT (HCM) REWARD AND RETAIN EMPLOYEES (30 MEASURES) SUPPLEMENTAL INFORMATION (19 MEASURES) Base pay per operational worker or office staff employee Total base pay for operational worker/office staff employees / Number of operational worker/office staff employees Reward and Retain Employees: c(i) / c Base pay per senior management or executive employee Total base pay for senior management/executive employees / Number of senior management/executive employees Number of monthly non-routine "reward and retain employees" inquiries per business entity employee Number of monthly routine "reward and retain employees" inquiries per business entity employee Reward and Retain Employees: a(i) / a Number of non-routine inquiries received monthly for the process group "reward and retain employees" / Number of business entity employees Reward and Retain Employees: / a Number of routine inquiries received monthly for the process group "reward and retain employees" / Number of business entity employees Reward and Retain Employees: / a Number of vacation days per year per employee Number of vacation days per year per employee Reward and Retain Employees: Other cost to perform the process group "reward and retain employees" as a percentage of total cost to perform the process Outsourced cost of the process group "reward and retain employees" as a percentage of the total cost to perform the process group (Percentage of internal cost to perform the process group "reward and retain employees" allocated to costs other than personnel, systems, and overhead*internal cost to perform the process group "reward and retain employees")/total cost to perform the process group "reward and retain employees" Reward and Retain Employees: ( d* a)/ c Outsourced cost to perform the process group "reward and retain employees"/total cost to perform the process group "reward and retain employees"*100 Reward and Retain Employees: b/ c* of /20/ APQC

152 HUMAN CAPITAL MANAGEMENT (HCM) REWARD AND RETAIN EMPLOYEES (30 MEASURES) SUPPLEMENTAL INFORMATION (19 MEASURES) Overhead cost to perform the process group "reward and retain employees" as a percentage of the total cost to perform the process group (Percentage of internal cost to perform the process group "reward and retain employees" allocated to overhead*internal cost to perform the process group "reward and retain employees")/total cost to perform the process group "reward and retain employees" Percentage of "reward and retain employees" inquiries received that are non-routine Reward and Retain Employees: ( d* a)/ c Number of non-routine inquiries received monthly for the process group "reward and retain employees"/(number of routine inquiries received monthly for the process group "reward and retain employees"+number of non-routine inquiries received monthly for the process group "reward and retain employees")* Percentage of "reward and retain employees" inquiries received via channels other than , phone, and face-toface Reward and Retain Employees: / ( )*100 Percentage of inquiries received monthly for the process group "reward and retain employees" via channels other than , phone, and face-to-face interaction Percentage of "reward and retain employees" inquiries received via digital communication channels Percentage of "reward and retain employees" inquiries received via Percentage of "reward and retain employees" inquiries received via face-to-face Percentage of "reward and retain employees" inquiries received via non-digital communication channels Reward and Retain Employees: Percentage of inquiries received for the process group "reward and retain employees" through digital communication channels Reward and Retain Employees: a Percentage of inquiries received monthly for the process group "reward and retain employees" via Reward and Retain Employees: Percentage of inquiries received monthly for the process group "reward and retain employees" via face-to-face interaction Reward and Retain Employees: Percentage of inquiries received for the process group "reward and retain employees" through non-digital communication channels Reward and Retain Employees: b 152 of /20/ APQC

153 HUMAN CAPITAL MANAGEMENT (HCM) REWARD AND RETAIN EMPLOYEES (30 MEASURES) SUPPLEMENTAL INFORMATION (19 MEASURES) Percentage of "reward and retain employees" inquiries received via phone Percentage of inquiries received monthly for the process group "reward and retain employees" via phone Personnel cost to perform the process group "reward and retain employees" as a percentage of the total cost to perform the process group Systems cost to perform the process group "reward and retain employees" as a percentage of the total cost to perform the process group Reward and Retain Employees: (Percentage of internal cost to perform the process group "reward and retain employees" allocated to personnel*internal cost to perform the process group "reward and retain employees")/total cost to perform the process group "reward and retain employees" Reward and Retain Employees: ( a* a)/ c (Percentage of internal cost to perform the process group "reward and retain employees" allocated to systems*internal cost to perform the process group "reward and retain employees")/total cost to perform the process group "reward and retain employees" Reward and Retain Employees: ( b* a)/ c 153 of /20/ APQC

154 HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) COST EFFECTIVENESS (7 MEASURES) Total cost to perform the process group "recruit, source, and select employees" per $1,000 revenue Total cost to perform the process group "recruit, source, and select" / (Total business entity revenue * 0.001) Total cost to perform the process group "recruit, source, and select employees" per business entity employee Total cost to perform the process group "recruit, source, and select employees" per new hire Personnel cost to perform the process group "recruit, source, and select employees" per $1,000 revenue Personnel cost to perform the process group "recruit, source, and select employees" per business entity employee Source, Recruit, and Select Employees: / ( * 0.001) Total cost to perform the process group "recruit, source, and select" / Number of business entity employees Source, Recruit, and Select Employees: / Total cost to perform the process group "recruit, source, and select" / Total number of new hires Source, Recruit, and Select Employees: / (Percentage of internal cost of the process group "Recruit, source, and select employees" allocated to personnel cost (deprecated; please see QLibID 18266) * Percentage of total cost of the process group "Recruit, source, and select employees" allocated to internal cost * * Total cost to perform the process group "recruit, source, and select") / (Total business entity revenue * 0.001) Source, Recruit, and Select Employees: ( a * a * * ) / ( * 0.001) (Percentage of internal cost of the process group "Recruit, source, and select employees" allocated to personnel cost (deprecated; please see QLibID 18266) * Percentage of total cost of the process group "Recruit, source, and select employees" allocated to internal cost * * Total cost to perform the process group "recruit, source, and select") / Number of business entity employees Source, Recruit, and Select Employees: ( a * a * * ) / of /20/ APQC

155 HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) COST EFFECTIVENESS (7 MEASURES) Personnel cost to perform the process group "recruit, source, and select employees" per new hire (Percentage of internal cost of the process group "Recruit, source, and select employees" allocated to personnel cost (deprecated; please see QLibID 18266) * Percentage of total cost of the process group "Recruit, source, and select employees" allocated to internal cost * * Total cost to perform the process group "recruit, source, and select") / Total number of new hires Systems cost to perform process group "recruit, source, and select employees" per $1,000 revenue CYCLE TIME (5 MEASURES) Cycle time in days from approval of job requisition to acceptance of job offer Cycle time in days from identifying the need to hire a new employee to approval of the job requisition Cycle time in days from job acceptance until new hire begins in the agreed position Source, Recruit, and Select Employees: ( a * a * * ) / (Percentage of internal cost of the process group "Recruit, source, and select employees" allocated to systems cost (deprecated; please see QLibID 18267) * Percentage of total cost of the process group "Recruit, source, and select employees" allocated to internal cost * * Total cost to perform the process group "recruit, source, and select") / (Total business entity revenue * 0.001) Source, Recruit, and Select Employees: ( b * a * * ) / ( * 0.001) Cycle time in days from approval of job requisition to acceptance of job offer Source, Recruit, and Select Employees: b Cycle time in days from identifying the need to hire a new employee to approval of job requisition Source, Recruit, and Select Employees: a Cycle time in days from job offer acceptance until new hire begins in the agreed position, including time for orientation and initial set-up Source, Recruit, and Select Employees: c 155 of /20/ APQC

156 HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) CYCLE TIME (5 MEASURES) Response time in hours for non-routine "recruit, source, and select employees" inquiries Response time in hours for a non-routine inquiry for the process group "recruit, source, and select employees" Response time in hours for routine "recruit, source, and select employees" inquiries PROCESS EFFICIENCY (9 MEASURES) Number of FTEs that perform process group "recruit, source, and select employees" per $1 billion revenue Job offer acceptance rate for middle management/specialists Job offer acceptance rate for operational workers/office staff Source, Recruit, and Select Employees: Response time in hours for a routine inquiry for the process group "recruit, source, and select employees" Source, Recruit, and Select Employees: Number of FTEs who perform the process group "recruit, source, and select employees" / (Total business entity revenue * ) Source, Recruit, and Select Employees: / ( * ) Job offer acceptance rate for middle management/specialist employees Source, Recruit, and Select Employees: b Job offer acceptance rate for operational worker/office staff employees Source, Recruit, and Select Employees: 6.243c Job offer acceptance rate for senior management/executives Job offer acceptance rate for senior management/executive employees Source, Recruit, and Select Employees: a New hire satisfaction rate for the recruiting process Latest captured satisfaction rate of new hires with the recruiting experience Percentage of middle management/specialist new hire retention after 12 months Source, Recruit, and Select Employees: Percentage of middle management/specialist employees who joined in the past 12 months that are still within your business entity Source, Recruit, and Select Employees: of /20/ APQC

157 HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) PROCESS EFFICIENCY (9 MEASURES) Percentage of operational worker/office staff new hire retention after 12 months Percentage of operational worker/office staff employees who joined in the past 12 months who are still within your business entity Percentage of senior management/executive new hire retention after 12 months Percentage of senior management/executive positions filled by internal promotion for the past 3 years STAFF PRODUCTIVITY (2 MEASURES) Number of business entity employees per FTE that performs the process group "Recruit, source, and select employees" Number of new hires per "recruit, source, and select employees" FTE Source, Recruit, and Select Employees: Percentage of senior management/executive employees who joined in the past 12 months that are still within your business entity Source, Recruit, and Select Employees: Percentage of management positions filled by internal promotion versus external recruitment for senior management/executive employees for the past three years Source, Recruit, and Select Employees: Number of business entity employees / Number of FTEs who perform the process group "recruit, source, and select employees" Source, Recruit, and Select Employees: / Total number of new hires / Number of FTEs who perform the process group "recruit, source, and select employees" SUPPLEMENTAL INFORMATION (24 MEASURES) Source, Recruit, and Select Employees: / Percentage of new hire retention after 12 months (Percentage of middle management/specialist employees who joined in the past 12 months that are still within your business entity + Percentage of operational worker/office staff employees who joined in the past 12 months who are still within your business entity + Percentage of senior management/executive employees who joined in the past 12 months that are still within your business entity)/3 Source, Recruit, and Select Employees: ( )/3 157 of /20/ APQC

158 HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) SUPPLEMENTAL INFORMATION (24 MEASURES) Percentage of new hires that originated from employee referrals Percentage of new hires from internal employee referrals Middle management/specialists new hires as a percentage of total new hires New employees as a percentage of total business entity employees Number of monthly non-routine "recruit, source, and select employees" inquiries per business entity employee Number of monthly routine "recruit, source, and select employees" inquiries per business entity employee Operational workers/office staff new hires as a percentage of total new hires Source, Recruit, and Select Employees: Middle management/specialist new hires percentage Source, Recruit, and Select Employees: b (Total number of new hires / Number of business entity employees) * 100 Source, Recruit, and Select Employees: ( / ) * 100 Number of non-routine inquiries received monthly for the process group "recruit, source, and select employees" / Number of business entity employees Source, Recruit, and Select Employees: / a Number of routine inquiries received monthly for the process group "recruit, source, and select employees" / Number of business entity employees Source, Recruit, and Select Employees: / a Operational workers/office workers new hires percentage Other cost to perform the process group "recruit, source, and select employees" as a percentage of total cost to perform the process Source, Recruit, and Select Employees: c (Percentage of internal cost to perform process group "recruit, source, and select" allocated to costs other than personnel, systems, and overhead*internal cost to perform the process group "recruit, source, and select")/total cost to perform the process group "recruit, source, and select" Source, Recruit, and Select Employees: ( d* a)/ c 158 of /20/ APQC

159 HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) SUPPLEMENTAL INFORMATION (24 MEASURES) Outsourced cost of the process group "recruit, source, and select employees" as a percentage of the total cost to perform the process group Percentage of total cost of the process group "Recruit, source, and select employees" allocated to external cost Overhead cost to perform the process group "recruit, source, and select employees" as a percentage of the total cost to perform the process group Percentage of "recruit, source, and select employees" inquiries received that are non-routine Percentage of "recruit, source, and select employees" inquiries received that are routine Source, Recruit, and Select Employees: b (Percentage of internal cost to perform process group "recruit, source, and select" allocated to overhead*internal cost to perform the process group "recruit, source, and select")/total cost to perform the process group "recruit, source, and select" Source, Recruit, and Select Employees: ( c* a)/ c (Number of non-routine inquiries received monthly for the process group "recruit, source, and select employees" / (Number of routine inquiries received monthly for the process group "recruit, source, and select employees" + Number of non-routine inquiries received monthly for the process group "recruit, source, and select employees")) * Source, Recruit, and Select Employees: ( / ( )) * Number of routine inquiries received monthly for the process group "recruit, source, and select employees"/(number of routine inquiries received monthly for the process group "recruit, source, and select employees"+number of non-routine inquiries received monthly for the process group "recruit, source, and select employees")* Percentage of "recruit, source, and select employees" inquiries received via channels other than , phone, and face-to-face Source, Recruit, and Select Employees: /( )*100 Percentage of inquiries received monthly for the process group "recruit, source, and select employees" via channels other than , phone, and face-to-face interaction Percentage of "recruit, source, and select employees" inquiries received via digital communication channels Source, Recruit, and Select Employees: Percentage of inquiries received for the process group "recruit, source and select employees" through digital communication channels Source, Recruit, and Select Employees: a 159 of /20/ APQC

160 HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) SUPPLEMENTAL INFORMATION (24 MEASURES) Percentage of "recruit, source, and select employees" inquiries received via Percentage of the total inquiries received monthly for the process group "recruit, source, and select employees" via Percentage of "recruit, source, and select employees" inquiries received via face-to-face Percentage of "recruit, source, and select employees" inquiries received via non-digital communication channels Percentage of "recruit, source, and select employees" inquiries received via phone Percentage of middle management/specialist positions filled by internal promotion for the past 3 years Percentage of operational workers/office staff positions filled by internal promotion for the past 3 years Source, Recruit, and Select Employees: Percentage of inquiries received monthly for the process group "recruit, source, and select employees" via face-to-face interaction Source, Recruit, and Select Employees: Percentage of inquiries received for the process group "recruit, source and select employees" through non-digital communication channels Source, Recruit, and Select Employees: b Percentage of inquiries received monthly for the process group "recruit, source, and select employees" via phone Source, Recruit, and Select Employees: Percentage of management positions filled by internal promotion versus external recruitment for middle management/specialist employees for the past three years Source, Recruit, and Select Employees: Percentage of management positions filled by internal promotion versus external recruitment for operational worker/office staff employees for the past three years Source, Recruit, and Select Employees: c Percentage of total employees who are remote employees Percentage of total employees who are remote employees Source, Recruit, and Select Employees: of /20/ APQC

161 HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) SUPPLEMENTAL INFORMATION (24 MEASURES) Personnel cost to perform the process group "recruit, source, and select employees" as a percentage of the total cost to perform the process group Percentage of internal cost of the process group "Recruit, source, and select employees" allocated to personnel cost (deprecated; please see QLibID 18266) * Percentage of total cost of the process group "Recruit, source, and select employees" allocated to internal cost * Senior management/executives new hires as a percentage of total new hires Systems cost to perform the process group "recruit, source, and select employees" as a percentage of the total cost to perform the process group Source, Recruit, and Select Employees: a * a * 0.01 Senior management/executive new hires percentage Source, Recruit, and Select Employees: a Percentage of internal cost of the process group "Recruit, source, and select employees" allocated to systems cost (deprecated; please see QLibID 18267) * Percentage of total cost of the process group "Recruit, source, and select employees" allocated to internal cost * 0.01 Source, Recruit, and Select Employees: b * a * of /20/ APQC

162 HUMAN CAPITAL MANAGEMENT (HCM) WORKFORCE MANAGEMENT (7 MEASURES) COST EFFECTIVENESS (2 MEASURES) Total cost to perform the process group "redeploy and retire employees" per business entity employee Personnel cost to perform the process group "Develop and manage human resources (HR) planning, policies, and strategies" per $1,000 revenue SUPPLEMENTAL INFORMATION (5 MEASURES) Outsourced cost of the process group "Develop and manage human resources (HR) planning, policies, and strategies" as a percentage of the total cost to perform the process group Outsourced cost of the process group "Manage employee information and analytics" as a percentage of the total cost to perform the process group Personnel cost to perform the process group "Develop and manage human resources (HR) planning, policies, and strategies" as a percentage of the total cost to perform the process group Total cost to perform the process group "redeploy and retire employees" / Number of business entity employees Workforce Management: / (Percentage of total cost of the process group "Develop and manage human resources (HR) planning, policies, and strategies" allocated to internal costs * Percentage of internal cost to perform the process group "develop and manage human resources (HR) planning, policies, and strategies" allocated to personnel * Total cost to perform the process group "develop and manage human resources (HR) planning, policies, and strategies" / 10000) / (Total business entity revenue * 0.001) Workforce Management: ( a * a * / 10000) / ( * 0.001) Percentage of total cost of the process group "Develop and manage human resources (HR) planning, policies, and strategies" allocated to external costs Workforce Management: b Percentage of total cost of the process group "Manage employee information and analytics" allocated to external costs Workforce Management: b (Percentage of total cost of the process group "Develop and manage human resources (HR) planning, policies, and strategies" allocated to internal costs * Percentage of internal cost to perform the process group "develop and manage human resources (HR) planning, policies, and strategies" allocated to personnel) / 100 Workforce Management: ( a * a) / of /20/ APQC

163 HUMAN CAPITAL MANAGEMENT (HCM) WORKFORCE MANAGEMENT (7 MEASURES) SUPPLEMENTAL INFORMATION (5 MEASURES) Systems cost to perform the process group "Develop and manage human resources (HR) planning, policies, and strategies" as a percentage of the total cost to perform the process group (Percentage of total cost of the process group "Develop and manage human resources (HR) planning, policies, and strategies" allocated to internal costs * Percentage of internal cost to perform the process group "develop and manage human resources (HR) planning, policies, and strategies" allocated to systems) / Systems cost to perform the process group "Manage employee information and analytics" as a percentage of the total cost to perform the process group Workforce Management: ( a * b) / 100 (Percentage of total cost of the process group "Manage employee information and analytics" allocated to internal costs * Percentage of internal cost to perform the process group "manage employee information" allocated to systems) / 100 Workforce Management: ( a * b) / of /20/ APQC

164 INNOVATION INNOVATION (34 MEASURES) COST EFFECTIVENESS (4 MEASURES) Percentage growth in R&D cost over the past three reporting periods Total R&D cost per business entity employee for the current reporting period Compound annual growth rate of R&D costs over the past three reporting periods Total R&D cost as a percentage of revenue over the past three reporting periods PROCESS EFFICIENCY (5 MEASURES) Number of new businesses launched over the past three reporting periods per $1 billion revenue Number of new businesses launched over the past three reporting periods per $100 million R&D spend ((Costs of research and development (R&D) - Research and development (R&D) costs over the past three reporting periods) / Research and development (R&D) costs over the past three reporting periods) * Innovation: (( a b) / b) * Costs of research and development (R&D) / Number of business entity employees Innovation: a / (((Costs of research and development (R&D) / Research and development (R&D) costs over the past three reporting periods) ^ ) - 1) * Innovation: ((( a / b) ^ ) - 1) * (Research and development (R&D) costs over the past three reporting periods / Total revenue over the past three reporting periods) * Innovation: ( b / b) * Number of new businesses/services launched over the past three years / (Total business entity revenue * ) Innovation: / ( a * ) Number of new businesses/services launched over the past three years / (Research and development (R&D) costs over the past three reporting periods * ) Innovation: / ( b * ) Fixed asset turnover Total business entity revenue / Net book value of fixed assets Innovation: a / Percentage of new idea development from internal sources Percentage of new ideas from internal sources Innovation: b Percentage of sales orders delivered on time over the past three reporting periods Percentage of sales orders delivered on time over the past three reporting periods Innovation: b 164 of /20/ APQC

165 INNOVATION INNOVATION (34 MEASURES) STAFF PRODUCTIVITY (2 MEASURES) Percentage of employees tasked with at least one innovation goal Percentage of employees tasked with at least one innovation goal Innovation: Revenue per employee for the current reporting period Total business entity revenue / Number of business entity employees SUPPLEMENTAL INFORMATION (23 MEASURES) Compounded annual growth rate in earnings before interest, tax, depreciation and amortization over the past three reporting periods Compounded annual growth rate of revenue over the past three reporting periods Innovation: a / (((Earnings before interest, taxes, depreciation and amortization for the current 12-month period /Earnings before interest, taxes, depreciation and amortization over the past three reporting periods) ^ ) - 1) * Innovation: ((( a / b) ^ ) - 1) * (((Total business entity revenue / Total revenue over the past three reporting periods) ^ ) - 1) * Innovation: ((( a / b) ^ ) - 1) * EBITDA margin (current reporting period) (Earnings before interest, taxes, depreciation and amortization for the current 12-month period / Total business entity revenue) * Innovation: ( a / a) * Inventory days of supply Inventory days of supply Innovation: Percentage growth in EBITDA over the past three reporting periods ((Earnings before interest, taxes, depreciation and amortization for the current 12-month period - Earnings before interest, taxes, depreciation and amortization over the past three reporting periods) / Earnings before interest, taxes, depreciation and amortization over the past three reporting periods) * Innovation: (( a b) / b) * Percentage of external ideas from clients/customers Percentage of external ideas from clients/customers Innovation: d 165 of /20/ APQC

166 INNOVATION INNOVATION (34 MEASURES) SUPPLEMENTAL INFORMATION (23 MEASURES) Percentage of external ideas from competitors Percentage of external ideas from competitors Innovation: a Percentage of external ideas from consultants Percentage of external ideas from consultants Innovation: e Percentage of external ideas from other sources Percentage of external ideas from other sources Innovation: f Percentage of external ideas from partners Percentage of external ideas from partners Innovation: c Percentage of external ideas from suppliers Percentage of external ideas from suppliers Innovation: b Percentage of new ideas from external sources Percentage of new ideas from external sources Innovation: a Percentage of revenue attributed to direct sources for the current period Percentage of revenue attributed to direct sources three reporting periods ago Percentage of revenue attributed to e-commerce for the current period Percentage of revenue attributed to e-commerce three reporting periods ago Percentage of revenue attributed to indirect sources for the current period Percentage of revenue attributed to indirect sources three reporting periods ago Percentage of revenue attributed to direct sources for the current period Innovation: b(i) Percentage of revenue attributed to direct sources over the past three reporting periods Innovation: b(ii) Percentage of revenue attributed to e- commerce for the current period Innovation: a(i) Percentage of revenue attributed to e- commerce over the past three reporting periods Innovation: a(ii) Percentage of revenue attributed to indirect sources for the current period Innovation: c(i) Percentage of revenue attributed to indirect sources three reporting periods ago Innovation: c(ii) 166 of /20/ APQC

167 INNOVATION INNOVATION (34 MEASURES) SUPPLEMENTAL INFORMATION (23 MEASURES) Percentage of total innovation spend allocated to categories other than enhancements, extensions, and new or white space opportunities Percentage of total innovation spend allocated to enhancements to existing products/processes/business models Percentage of total innovation spend allocated to major extensions to existing products/processes/business models Percentage of total innovation spend allocated to new or white space opportunities Percentage of total innovation spend allocated to other categories Innovation: d Percentage of total innovation spend allocated to enhancements to existing products/processes/business models Innovation: a Percentage of total innovation spend allocated to major extensions to products/processes/business models Innovation: b Percentage of total innovation spend allocated to new or white space opportunities Innovation: c Revenue growth over the past three reporting periods ((Total business entity revenue - Total revenue over the past three reporting periods) / Total revenue over the past three reporting periods) * Innovation: (( a b) / b) * of /20/ APQC

168 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) Personnel cost to perform the function "manage information technology", including depreciation/amortization, per $1,000 revenue (IT costs during the past year * (Percentage of IT cost allocated to internal personnel cost + Percentage of IT cost allocated to external personnel cost) * 0.01) / (Total business entity revenue * ) Total cost of IT development and maintenance, including depreciation/amortization, per $1,000 revenue Total cost of IT operations, including depreciation/amortization, per $1,000 revenue Information Technology (IT): ( * ( a b) * 0.01) / ( * ) (Total cost to perform the process "develop information and content management strategies" + Total cost to perform the process "define the enterprise information architecture" + Total cost to perform the process "manage information resources" + Total cost to perform the process "perform enterprise data and content management" + Total cost to perform the process "develop and maintain information technology solutions") / (Total business entity revenue *.001) Information Technology (IT): ( a(vi) b(vi) c(vi) d(vi) e(vi)) / ( *.001) (((Percentage of IT cost allocated to the process group "deploy IT solutions"+percentage of IT cost allocated to the process group "deliver and support IT services")/100) * IT costs during the past year)/(total business entity revenue * 0.001) Total cost of IT planning and management, including depreciation/amortization, per $1,000 revenue Information Technology (IT): ((( f g)/100) * )/( * 0.001) (Total cost to perform the process group "manage the business of IT" + Total cost to perform the process group "develop and manage IT customer relationships" + Total cost to perform the process group "manage business resiliency and risk" + Total cost to perform the process group "manage IT knowledge") / (Total business entity revenue *.001) Information Technology (IT): ( a(vi) b(vi) c(vi) d(vi)) / ( *.001) 168 of /20/ APQC

169 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) Total cost of the process group "deliver and support information technology services", including depreciation/amortization, per $1,000 revenue Total cost to perform the process group "deliver and support IT service" / (Total business entity revenue * ) Total cost of the process group "deploy information technology solutions", including depreciation/amortization, per $1,000 revenue Information Technology (IT): b(vi) / ( * ) ((Percentage of IT cost allocated to the process group "deploy IT solutions"/100) * IT costs during the past year) / (Total business entity revenue * ) Total cost of the process group "develop and manage IT customer relationships", including depreciation/amortization, per $1,000 revenue Total cost of the process group "manage enterprise information", including depreciation/amortization, per $1,000 revenue Information Technology (IT): (( f/100) * ) / ( * ) Total cost to perform the process group "develop and manage IT customer relationships" / (Total business entity revenue * ) Information Technology (IT): b(vi) / ( * ) (Total cost to perform the process "develop information and content management strategies" + Total cost to perform the process "define the enterprise information architecture" + Total cost to perform the process "manage information resources" + Total cost to perform the process "perform enterprise data and content management") / (Total business entity revenue * ) Total IT budget, including depreciation/amortization, as a percentage of revenue Information Technology (IT): (7.0052a(vi) b(vi) c(vi) d(vi)) / ( * ) (IT budget for the past year / Total business entity revenue) * Information Technology (IT): ( / ) * IT expense per employee IT costs during the past year / Number of business entity employees Other cost of the process "define enterprise information architecture", including depreciation/amortization, per $100,000 revenue Information Technology (IT): / Costs other than personnel, systems, overhead, and outsourced to perform the process "define the enterprise information architecture" / (Total business entity revenue * ) Information Technology (IT): b(iv) / ( * ) 169 of /20/ APQC

170 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) Other cost of the process "develop information and content management strategies", including depreciation/amortization, per $100,000 revenue Costs other than personnel, systems, overhead, and outsourced to perform the process "develop information and content management strategies" / (Total business entity revenue * ) Other cost of the process "manage information resources", including depreciation/amortization, per $100,000 revenue Other cost of the process "perform enterprise data and content management", including depreciation/amortization, per $100,000 revenue Other cost of the process group "deliver and support information technology services", including depreciation/amortization, per $100,000 revenue Other cost of the process group "deploy information technology solutions", including depreciation/amortization, per $100,000 revenue Other cost of the process group "develop and maintain information technology solutions", including depreciation/amortization, per $100,000 revenue Information Technology (IT): a(iv) / ( * ) Costs other than personnel, systems, overhead, and outsourced to perform the process "manage information resources" / (Total business entity revenue * ) Information Technology (IT): c(iv) / ( * ) Costs other than personnel, systems, overhead, and outsourced to perform the process "perform enterprise data and content management" / (Total business entity revenue * ) Information Technology (IT): d(iv) / ( * ) Costs other than personnel, systems, overhead, and outsourced to perform the process group "deliver and support IT service" / (Total business entity revenue * ) Information Technology (IT): b(iv) / ( * ) Costs other than personnel, systems, overhead, and outsourced to perform the process group "deploy IT solutions" / (Total business entity revenue * ) Information Technology (IT): a(iv) / ( * ) Costs other than personnel, systems, overhead, and outsourced to perform the process "develop and maintain information technology solutions" / (Total business entity revenue * ) Information Technology (IT): e(iv) / ( * ) 170 of /20/ APQC

171 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) Other cost of the process group "develop and manage information technology customer relationships", including depreciation/amortization, per $100,000 revenue Costs other than personnel, systems, overhead, and outsourced to perform the process group "develop and manage IT customer relationships" / (Total business entity revenue * ) Other cost of the process group "manage IT knowledge", including depreciation/amortization, per $100,000 revenue Other cost of the process group "manage the business of information technology", including depreciation/amortization, per $100,000 revenue Information Technology (IT): b(iv) / ( * ) Costs other than personnel, systems, overhead, and outsourced to perform the process group "manage IT knowledge" / (Total business entity revenue * ) Information Technology (IT): d(iv) / ( * ) Costs other than personnel, systems, overhead, and outsourced to perform the process group "manage the business of IT" / (Total business entity revenue * ) Other cost to perform the function "manage information technology", including depreciation/amortization, per $1,000 revenue Information Technology (IT): a(iv) / ( * ) (IT costs during the past year * Percentage of IT cost allocated to cost other than personnel, systems, overhead, and outsourced *.01) / (Total business entity revenue *.0010) Outsourced cost of the process "define enterprise information architecture", including depreciation/amortization, per $100,000 revenue Outsourced cost of the process "develop information and content management strategies", including depreciation/amortization, per $100,000 revenue Outsourced cost of the process "manage information resources", including depreciation/amortization, per $100,000 revenue Information Technology (IT): ( * g *.01) / ( *.0010) Outsourced cost to perform the process "define the enterprise information architecture" / (Total business entity revenue * ) Information Technology (IT): b(v) / ( * ) Outsourced cost to perform the process "develop information and content management strategies" / (Total business entity revenue * ) Information Technology (IT): a(v) / ( * ) Outsourced cost to perform the process "manage information resources" / (Total business entity revenue * ) Information Technology (IT): c(v) / ( * ) 171 of /20/ APQC

172 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) Outsourced cost of the process "perform enterprise data and content management", including depreciation/amortization, per $100,000 revenue Outsourced cost to perform the process "perform enterprise data and content management" / (Total business entity revenue * ) Outsourced cost of the process group "deliver and support information technology services", including depreciation/amortization, per $100,000 revenue Outsourced cost of the process group "deploy information technology solutions", including depreciation/amortization, per $100,000 revenue Outsourced cost of the process group "develop and maintain information technology solutions", including depreciation/amortization, per $100,000 revenue Outsourced cost of the process group "develop and manage information technology customer relationships", including depreciation/amortization, per $100,000 revenue Information Technology (IT): d(v) / ( * ) Outsourced costs to perform the process group "deliver and support IT service" / (Total business entity revenue * ) Information Technology (IT): b(v) / ( * ) Outsourced cost to perform the process group "deploy IT solutions" / (Total business entity revenue * ) Information Technology (IT): a(v) / ( * ) Outsourced cost to perform the process "develop and maintain information technology solutions" / (Total business entity revenue * ) Information Technology (IT): e(v) / ( * ) Outsourced cost to perform the process group "develop and manage IT customer relationships" / (Total business entity revenue * ) Outsourced cost of the process group "manage IT knowledge", including depreciation/amortization, per $100,000 revenue Information Technology (IT): b(v) / ( * ) Outsourced cost to perform the process group "manage IT knowledge" / (Total business entity revenue * ) Outsourced cost of the process group "manage the business of information technology", including depreciation/amortization, per $100,000 revenue Information Technology (IT): d(v) / ( * ) Outsourced cost to perform the process group "manage the business of IT" / (Total business entity revenue * ) Information Technology (IT): a(v) / ( * ) 172 of /20/ APQC

173 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) Overhead cost of the process "define enterprise information architecture", including depreciation/amortization, per $100,000 revenue Overhead cost to perform the process "define the enterprise information architecture" / (Total business entity revenue * ) Overhead cost of the process "develop information and content management strategies", including depreciation/amortization, per $100,000 revenue Overhead cost of the process "manage information resources", including depreciation/amortization, per $100,000 revenue Overhead cost of the process "perform enterprise data and content management", including depreciation/amortization, per $100,000 revenue Overhead cost of the process group "deliver and support information technology services", including depreciation/amortization, per $100,000 revenue Overhead cost of the process group "deploy information technology solutions", including depreciation/amortization, per $100,000 revenue Overhead cost of the process group "develop and maintain information technology solutions", including depreciation/amortization, per $100,000 revenue Overhead cost of the process group "develop and manage IT customer relationships", including depreciation/amortization, per $100,000 revenue Information Technology (IT): b(iii) / ( * ) Overhead cost to perform the process "develop information and content management strategies" / (Total business entity revenue * ) Information Technology (IT): a(iii) / ( * ) Overhead cost to perform the process "manage information resources" / (Total business entity revenue * ) Information Technology (IT): c(iii) / ( * ) Overhead cost to perform the process "perform enterprise data and content management" / (Total business entity revenue * ) Information Technology (IT): d(iii) / ( * ) Overhead cost to perform the process group "deliver and support IT service" / (Total business entity revenue * ) Information Technology (IT): b(iii) / ( * ) Overhead cost to perform the process group "deploy IT solutions" / (Total business entity revenue * ) Information Technology (IT): a(iii) / ( * ) Overhead cost to perform the process "develop and maintain information technology solutions" / (Total business entity revenue * ) Information Technology (IT): e(iii) / ( * ) Overhead cost to perform the process group "develop and manage IT customer relationships" / (Total business entity revenue * ) Information Technology (IT): b(iii) / ( * ) 173 of /20/ APQC

174 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) Overhead cost of the process group "manage IT knowledge", including depreciation/amortization, per $100,000 revenue Overhead cost to perform the process group "manage IT knowledge" / (Total business entity revenue * ) Overhead cost of the process group "manage the business of information technology", including depreciation/amortization, per $100,000 revenue Information Technology (IT): d(iii) / ( * ) Overhead cost to perform the process group "manage the business of IT" / (Total business entity revenue * ) Overhead cost to perform the function "manage information technology", including depreciation/amortization, per $1,000 revenue Information Technology (IT): a(iii) / ( * ) (IT costs during the past year * Percentage of IT cost allocated to facilities and overhead *.01) / (Total business entity revenue *.0010) Personnel cost of the process "define enterprise information architecture", including depreciation/amortization, per $1,000 revenue Personnel cost of the process "develop information and content management strategies", including depreciation/amortization, per $1,000 revenue Personnel cost of the process "manage information resources", including depreciation/amortization, per $1,000 revenue Personnel cost of the process "perform enterprise data and content management", including depreciation/amortization, per $1,000 revenue Personnel cost of the process group "deliver and support information technology services", including depreciation/amortization, per $1,000 revenue Information Technology (IT): ( * f *.01) / ( *.0010) Personnel cost to perform the process "define the enterprise information architecture" / (Total business entity revenue * ) Information Technology (IT): b(i) / ( * ) Personnel cost to perform the process "develop information and content management strategies" / (Total business entity revenue * ) Information Technology (IT): a(i) / ( * ) Personnel cost to perform the process "manage information resources" / (Total business entity revenue * ) Information Technology (IT): c(i) / ( * ) Personnel cost to perform the process "perform enterprise data and content management" / (Total business entity revenue * ) Information Technology (IT): d(i) / ( * ) Personnel cost to perform the process group "deliver and support IT service" / (Total business entity revenue * ) Information Technology (IT): b(i) / ( * ) 174 of /20/ APQC

175 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) Personnel cost of the process group "deploy information technology solutions", including depreciation/amortization, per $1,000 revenue Personnel cost to perform the process group "deploy IT solutions" / (Total business entity revenue * ) Personnel cost of the process group "develop and maintain information technology solutions", including depreciation/amortization, per $1,000 revenue Personnel cost of the process group "develop and manage IT customer relationships", including depreciation/amortization, per $1,000 revenue Personnel cost of the process group "manage IT knowledge", including depreciation/amortization, per $1,000 revenue Personnel cost of the process group "manage the business of information technology", including depreciation/amortization, per $1,000 revenue Systems cost of the process "define enterprise information architecture", including depreciation/amortization, per $100,000 revenue Information Technology (IT): a(i) / ( * ) Personnel cost to perform the process "develop and maintain information technology solutions" / (Total business entity revenue * ) Information Technology (IT): / ( * ) Personnel cost to perform the process group "develop and manage IT customer relationships" / (Total business entity revenue * ) Information Technology (IT): b(i) / ( * ) Personnel cost to perform the process group "manage IT knowledge" / (Total business entity revenue * ) Information Technology (IT): d(i) / ( * ) Personnel cost to perform the process group "manage the business of IT" / (Total business entity revenue * ) Information Technology (IT): a(i) / ( * ) Systems cost to perform the process "define the enterprise information architecture" / (Total business entity revenue * ) Systems cost of the process "develop information and content management strategies", including depreciation/amortization, per $100,000 revenue Information Technology (IT): b(ii) / ( * ) Systems cost to perform the process "develop information and content management strategies" / (Total business entity revenue * ) Systems cost of the process "manage information resources", including depreciation/amortization, per $100,000 revenue Information Technology (IT): a(ii) / ( * ) Systems cost to perform the process "manage information resources" / (Total business entity revenue * ) Information Technology (IT): c(ii) / ( * ) 175 of /20/ APQC

176 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) Systems cost of the process "perform enterprise data and content management", including depreciation/amortization, per $100,000 revenue Systems cost to perform the process "perform enterprise data and content management" / (Total business entity revenue * ) Systems cost of the process group "deliver and support information technology services", including depreciation/amortization, per $100,000 revenue Systems cost of the process group "deploy information technology solutions", including depreciation/amortization, per $100,000 revenue Systems cost of the process group "develop and maintain information technology solutions", including depreciation/amortization, per $100,000 revenue Systems cost of the process group "develop and manage IT customer relationships", including depreciation/amortization, per $100,000 revenue Systems cost of the process group "manage IT knowledge", including depreciation/amortization, per $100,000 revenue Systems cost of the process group "manage the business of information technology", including depreciation/amortization, per $100,000 revenue Information Technology (IT): d(ii) / ( * ) Systems cost to perform the process group "deliver and support IT service" / (Total business entity revenue * ) Information Technology (IT): b(ii) / ( * ) Systems cost to perform the process group "deploy IT solutions" / (Total business entity revenue * ) Information Technology (IT): a(ii) / ( * ) Systems cost to perform the process "develop and maintain information technology solutions" / (Total business entity revenue * ) Information Technology (IT): e(ii) / ( * ) Systems cost to perform the process group "develop and manage IT customer relationships" / (Total business entity revenue * ) Information Technology (IT): b(ii) / ( * ) Systems cost to perform the process group "manage IT knowledge" / (Total business entity revenue * ) Information Technology (IT): d(ii) / ( * ) Systems cost to perform the process group "manage the business of IT" / (Total business entity revenue * ) Information Technology (IT): a(ii) / ( * ) 176 of /20/ APQC

177 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) Systems cost to perform the function "manage information technology", including depreciation/amortization, per $1,000 revenue (IT costs during the past year * (Percentage of IT cost allocated to hardware + Percentage of IT cost allocated to software + Percentage of IT cost allocated to data and voice networks) *.01) / (Total business entity revenue *.0010) Total cost of the process "define enterprise information architecture", including depreciation/amortization, per $1,000 revenue Total cost of the process "develop information and content management strategies", including depreciation/amortization, per $1,000 revenue Total cost of the process "manage information resources", including depreciation/amortization, per $1,000 revenue Total cost of the process "manage the business of IT", including depreciation/amortization, per $1,000 revenue Total cost of the process "perform enterprise data and content management", including depreciation/amortization, per $1,000 revenue Total cost of the process group "develop and maintain information technology solutions", including depreciation/amortization, per $1,000 revenue Information Technology (IT): ( * ( c d e) *.01) / ( *.0010) Total cost to perform the process "define the enterprise information architecture" / (Total business entity revenue * ) Information Technology (IT): b(vi) / ( * ) Total cost to perform the process "develop information and content management strategies" / (Total business entity revenue * ) Information Technology (IT): a(vi) / ( * ) Total cost to perform the process "manage information resources" / (Total business entity revenue * ) Information Technology (IT): c(vi) / ( * ) Total cost to perform the process group "manage the business of IT" / (Total business entity revenue * ) Information Technology (IT): a(vi) / ( * ) Total cost to perform the process "perform enterprise data and content management" / (Total business entity revenue * ) Information Technology (IT): d(vi) / ( * ) Total cost to perform the process "develop and maintain information technology solutions" / (Total business entity revenue * ) Information Technology (IT): / ( * ) 177 of /20/ APQC

178 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) Total cost of the process group "manage IT knowledge", including depreciation/amortization, per $1,000 revenue Total cost to perform the process group "manage IT knowledge" / (Total business entity revenue * ) Total IT budget, including depreciation/amortization, per employee Total IT budget, including depreciation/amortization, per FTE CYCLE TIME (31 MEASURES) Average time in weeks to deploy a new release into the production environment Average time in weeks to make a change to the production environment Average time in weeks to set up a complex technical interface for a user of a defined data content source Average time in weeks to set up a medium technical interface for a user of a defined data content source Average time in weeks to set up a simple technical interface for a user of a defined data content source Information Technology (IT): d(vi) / ( * ) IT budget for the past year / Number of business entity employees Information Technology (IT): / IT budget for the past year / Number of business entity FTEs Information Technology (IT): / Time in weeks to deploy a new release into the production environment Information Technology (IT): Time in weeks to make a change into the production environment Information Technology (IT): Average time in weeks to set up a complex technical interface Information Technology (IT): c Average time in weeks to set up a medium complex technical interface Information Technology (IT): b Average time in weeks to set up a simple technical interface Information Technology (IT): a Time in months to respond to major business shifts Time in months to respond to a major business shift Average time in hours to resolve highest priority problems for the current year Information Technology (IT): Average time in hours to resolve the highest priority problem Information Technology (IT): b 178 of /20/ APQC

179 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) CYCLE TIME (31 MEASURES) Average time in hours to respond to highest priority problem for the current year Average time in hours to respond to the highest priority problem Average time in weeks to create the enterprise information management strategic plan Information Technology (IT): a Average time in weeks to create the enterprise information management strategic plan Information Technology (IT): Average time in weeks to fulfill a complex information need Average time in weeks to fulfill a complex information need Information Technology (IT): c Average time in weeks to fulfill a medium information need Average time in weeks to fulfill a medium complex information need Information Technology (IT): b Average time in weeks to fulfill a simple information need Average time in weeks to fulfill a simple information need Time in months to break even for new or enhanced IT services for investments between $1 million and $100 million Information Technology (IT): a Time in months to break even for new or enhanced IT services for investments between $ 1 million and $100 million Time in months to break even for new or enhanced IT services for investments between $100,000 and $250, Time in months to break even for new or enhanced IT services for investments between $250,000 and $500, Time in months to break even for new or enhanced IT services for investments between $500,000 and $1 million Time in months to break even for new or enhanced IT services for investments greater than $100 million Information Technology (IT): a(v) Time in months to break even for new or enhanced IT services for investments between $100,000 and $250,000 Information Technology (IT): a(ii) Time in months to break even for new or enhanced IT services for investments between $250,000 and $500,000 Information Technology (IT): a(iii) Time in months to break even for new or enhanced IT services for investments between $500,000 and $1 million Information Technology (IT): a(iv) Time to break even for new or enhanced IT services with an investment level more than $100 million Information Technology (IT): a(vi) 179 of /20/ APQC

180 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) CYCLE TIME (31 MEASURES) Time in months to break even for new or enhanced IT services for investments less than $100,000 Time in months to break even for new or enhanced IT services for investments less than $100, Time in months to fulfill a business need with relevant IT solutions for investments between $1 million and $100 million Time in months to fulfill a business need with relevant IT solutions for investments between $100,000 and $250, Time in months to fulfill a business need with relevant IT solutions for investments between $250,000 and $500, Time in months to fulfill a business need with relevant IT solutions for investments between $500,000 and $1 million Time in months to fulfill a business need with relevant IT solutions for investments greater than $100 million Time in months to fulfill a business need with relevant IT solutions for investments less than $100, Time in weeks to report on compliance status of the information architecture Time-to-market in months for new or enhanced IT services for investments between $1 million and $100 million Time-to-market in months for new or enhanced IT services for investments between $100,000 and $250,000 Information Technology (IT): a(i) Time in months to fulfill a business need with relevant IT solutions for investments between $ 1 million and $100 million Information Technology (IT): e Time in months to fulfill a business need with relevant IT solutions for investments between $100,000 and $250,000 Information Technology (IT): b Time in months to fulfill a business need with relevant IT solutions for investments between $250,000 and $500,000 Information Technology (IT): c Time in months to fulfill a business need with relevant IT solutions for investments between $500,000 and $1 million Information Technology (IT): d Time in months to fulfill a business need with relevant IT solutions for investments greater than $100 million Information Technology (IT): f Time in months to fulfill a business need with relevant IT solutions for investments less than $100,000 Information Technology (IT): a Time in weeks to report on compliance status of the information architecture Information Technology (IT): Time-to-market in months for new or enhanced IT services for investments between $1 million and $100 million Information Technology (IT): b(v) Time-to-market in months for new or enhanced IT services for investments between $100,000 and $250,000 Information Technology (IT): b(ii) 180 of /20/ APQC

181 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) CYCLE TIME (31 MEASURES) Time-to-market in months for new or enhanced IT services for investments between $250,000 and $500,000 Time-to-market in months for new or enhanced IT services for investments between $250,000 and $500, Time-to-market in months for new or enhanced IT services for investments between $500,000 and $1 million Time-to-market in months for new or enhanced IT services for investments greater than $100 million Time-to-market in months for new or enhanced IT services for investments less than $100,000 PROCESS EFFICIENCY (29 MEASURES) Percentage of application development and maintenance projects in the most recent year delivered on or below budget Percentage of application development and maintenance projects in the most recent year delivered on time or early Information Technology (IT): b(iii) Time-to-market in months for new or enhanced IT services for investments between $500,000 and $1 million Information Technology (IT): b(iv) Time-to-market in months for new or enhanced IT services with an investment level more than $100 million Information Technology (IT): b(vi) Time-to-market in months for new or enhanced IT services for investments less than $100,000 Information Technology (IT): b(i) Percentage of application development and maintenance projects in the most recent year delivered on or below budget Information Technology (IT): Percentage of application development and maintenance projects in the most recent year delivered on time or early Percentage of initially planned functionality that is delivered for application development and maintenance projects in the most recent year Information Technology (IT): Percentage of initially planned functionality that is delivered for application development and maintenance projects in the most recent year Percentage of planned return on investment (ROI) for application development and maintenance projects Information Technology (IT): Percentage of planned return on investment (ROI) for application development and maintenance projects in the most recent year Information Technology (IT): d Percentage of unscheduled outages from change requests Percentage of unscheduled outages related to or resulting from a change request Information Technology (IT): of /20/ APQC

182 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) PROCESS EFFICIENCY (29 MEASURES) Percentage of unscheduled outages from release introductions Percentage of unscheduled outages related to or resulting from a release introduction Average percentage change in detected exceptions to the information architecture per year Level of FTE experience in years for the process group "deliver and support information technology services" Level of FTE experience in years for the process group "deploy information technology solutions" Level of FTE experience in years for the process group "develop and maintain information technology solutions" Level of FTE experience in years for the process group "develop and manage information technology customer relationships" Level of FTE experience in years for the process group "manage enterprise information" Level of FTE experience in years for the process group "manage IT knowledge" Level of FTE experience in years for the process group "manage the business of information technology" Number of break/fix requests requiring rework as a percentage of average backlog for the current year Information Technology (IT): Percentage change in detected exceptions to the information architecture per year Information Technology (IT): Average level of experience in years for FTEs who perform the process group "deliver and support IT services" Information Technology (IT): g Average level of experience in years for FTEs who perform the process group "deploy IT solutions" Information Technology (IT): f Average level of experience in years for FTEs who perform the process group "develop and maintain IT solutions" Information Technology (IT): e Average level of experience in years for FTEs who perform the process group "develop and manage IT customer relationships" Information Technology (IT): b Average level of experience in years for FTEs who perform the process group "manage enterprise information" Information Technology (IT): d Average level of experience in years for FTEs who perform the process group "manage IT knowledge" Information Technology (IT): h Average level of experience in years for FTEs who perform the process group "manage the business of IT" Information Technology (IT): a (Number of break or fix requests that require rework / Average backlog) * Information Technology (IT): (7.0055a(iv) / a(i)) * of /20/ APQC

183 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) PROCESS EFFICIENCY (29 MEASURES) Number of employees performing IT processes per $1 billion revenue Number of employees who perform the function "manage information technology" / (Total business entity revenue * ) Number of IT FTEs for the process "define the enterprise information architecture" per $1 billion revenue Number of IT FTEs for the process "develop information and content management strategies" per $1 billion revenue Number of IT FTEs for the process "manage information resources" per $1 billion revenue Number of IT FTEs for the process "perform enterprise data and content management" per $1 billion revenue Number of IT FTEs for the process group "managing IT knowledge" per $1 billion revenue Number of service oriented architecture services implemented Information Technology (IT): / ( * ) Number of FTEs who perform the process group "manage enterprise information" who perform the process "define the enterprise information architecture" / (Total business entity revenue * ) Information Technology (IT): b / ( * ) Number of FTEs who perform the process group "manage enterprise information" who perform the process "develop information and content management strategies" / (Total business entity revenue * ) Information Technology (IT): a / ( * ) Number of FTEs who perform the process group "manage enterprise information" who perform the process "manage information resources" / (Total business entity revenue * ) Information Technology (IT): c / ( * ) Number of FTEs who perform the process group "manage enterprise information" who perform the process "perform enterprise data and content management" / (Total business entity revenue * ) Information Technology (IT): d / ( * ) Number of FTEs who perform the process group "manage IT knowledge" / (Total business entity revenue * ) Information Technology (IT): h / ( * ) Number of services oriented architecture (SOA) services implemented in production Information Technology (IT): of /20/ APQC

184 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) PROCESS EFFICIENCY (29 MEASURES) Percentage of common data across all business units Percentage of information assets that are common across all business units Percentage of data assessed for compliance with information policies and standards Percentage of data managed centrally as enterprise information assets Percentage of data that has defined policy, definition, and change control responsibility Percentage of information elements with assigned and active data custodians Percentage of IT budget, including depreciation/amortization, allocated towards service oriented architecture (SOA) Total number of revisions to the published enterprise information architecture Information Technology (IT): Percentage of data assessed for compliance with information policies and standards Information Technology (IT): Percentage of data managed centrally as enterprise information assets Information Technology (IT): Percentage of data that has defined policy, definition, and change control responsibility Information Technology (IT): Percentage of information elements with assigned and active data custodians Information Technology (IT): Percentage of IT budget allocated towards service oriented architecture (SOA) Information Technology (IT): Average number of revisions to the published enterprise information architecture Information Technology (IT): SUPPLEMENTAL INFORMATION (34 MEASURES) Average backlog for the current year Average backlog Information Technology (IT): a(i) Number of development projects for the current year between $1 million and $100 million Number of development projects for the current year between $100,000 and $250, Number of development projects for the current year between $250,000 and $500,000 Number of application development projects with values between $1 million and $100 million for the current year Information Technology (IT): a(v) Number of application development projects with values between $100,000 and $250,000 for the current year Information Technology (IT): a(ii) Number of application development projects with values between $250,000 and $500,000 for the current year Information Technology (IT): a(iii) 184 of /20/ APQC

185 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) Number of development projects for the current year between $500,000 and $1 million Number of development projects for the current year greater than $100 million Number of application development projects with values between $500,000 and $1 million for the current year Information Technology (IT): a(iv) Number of application development projects with values greater than $100 million for the current year Number of development projects for the current year less than $100, Number of FTEs classified as IT architects per $1 billion revenue Percentage of IT budget for the process group "manage enterprise information", including depreciation/amortization, allocated to the process "define the enterprise information architecture" Information Technology (IT): a(vi) Number of application development projects with values less than $100,000 for the current year Information Technology (IT): a(i) Number of FTEs classified as IT architects / (Total business entity revenue * ) Information Technology (IT): / ( * ) (IT budget related to the process group "manage enterprise information" allocated to the process "define the enterprise information architecture" / IT budget allocated to the process group "manage enterprise information") * Percentage of IT budget for the process group "manage enterprise information", including depreciation/amortization, allocated to the process "develop information and content management strategies" Percentage of IT budget for the process group "manage enterprise information", including depreciation/amortization, allocated to the process "manage information resources" Information Technology (IT): ( b / e) * (IT budget related to the process group "manage enterprise information" allocated to the process "develop information and content management strategies" / IT budget allocated to the process group "manage enterprise information") * Information Technology (IT): (7.0056a / e) * (IT budget related to the process group "manage enterprise information" allocated to the process "manage information resources" / IT budget allocated to the process group "manage enterprise information") * Information Technology (IT): ( c / e) * of /20/ APQC

186 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) Percentage of IT budget for the process group "manage enterprise information", including depreciation/amortization, allocated to the process "perform enterprise data and content management" (IT budget related to the process group "manage enterprise information" allocated to the process "perform enterprise data and content management" / IT budget allocated to the process group "manage enterprise information") * Percentage of IT budget, including depreciation/amortization, allocated to the process group "deliver and support information technology services" Percentage of IT budget, including depreciation/amortization, allocated to the process group "deploy information technology solutions" Percentage of IT budget, including depreciation/amortization, allocated to the process group "develop and maintain information technology solutions" Percentage of IT budget, including depreciation/amortization, allocated to the process group "develop and manage IT customer relationships" Percentage of IT budget, including depreciation/amortization, allocated to the process group "manage enterprise information" Percentage of IT budget, including depreciation/amortization, allocated to the process group "manage IT knowledge" Information Technology (IT): (7.0056d / e) * (IT budget allocated to the process group "deliver and support IT services" / IT budget for the past year) * Information Technology (IT): (7.0036g / i) * (IT budget allocated to the process group "deploy IT solutions" / IT budget for the past year) * Information Technology (IT): ( f / i) * (IT budget allocated to the process group "develop and maintain information technology solutions" / IT budget for the past year) * Information Technology (IT): ( e / i) * (IT budget allocated to the process group "develop and manage IT customer relationships" / IT budget for the past year) * Information Technology (IT): ( b / i) * (IT budget allocated to the process group "manage enterprise information" / IT budget for the past year) * Information Technology (IT): ( d / i) * (IT budget allocated to the process group "manage IT knowledge" / IT budget for the past year) * Information Technology (IT): ( h / i) * of /20/ APQC

187 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) Percentage of IT budget, including depreciation/amortization, allocated to the process group "manage the business of information technology" (IT budget allocated to the process group "manage the business of information technology" / IT budget for the past year) * Information Technology (IT): ( a / i) * Percentage of IT work force to be newly hired within 1 year Percentage of IT workforce expected to be newly hired within 1 year Percentage of IT work force to be replaced for other reasons within 1 year Information Technology (IT): b Percentage of IT workforce expected to be replaced for other reasons within 1 year Information Technology (IT): c Percentage of IT work force to retire within 1 year Percentage of IT workforce expected to retire within 1 year Percentage of service oriented architecture services that are external Percentage of service oriented architecture services that are internal Percentage of total IT cost, including depreciation/amortization, allocated to IT development and maintenance Percentage of total IT cost, including depreciation/amortization, allocated to IT operations Information Technology (IT): a Percentage of service oriented architecture (SOA) services published or exposed externally Information Technology (IT): b Percentage of service oriented architecture (SOA) services published or exposed internally Information Technology (IT): a ((Total cost to perform the process "develop information and content management strategies" + Total cost to perform the process "define the enterprise information architecture" + Total cost to perform the process "manage information resources" + Total cost to perform the process "perform enterprise data and content management" + Total cost to perform the process "develop and maintain information technology solutions") / IT costs during the past year) *100 Information Technology (IT): (( a(vi) b(vi) c(vi) d(vi) e(vi)) / ) *100 ((Total cost to perform the process group "deploy IT solutions" + Total cost to perform the process group "deliver and support IT service" ) / IT costs during the past year) * 100 Information Technology (IT): (( a(vi) b(vi) ) / ) * of /20/ APQC

188 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) Percentage of total IT cost, including depreciation/amortization, allocated to IT planning and management (Percentage of IT cost allocated to the process group "manage the business of information technology"+percentage of IT cost allocated to the process group "develop and manage IT customer relationships"+percentage of IT cost allocated to the process group "manage business resiliency and risk"+percentage of IT cost for the process group "manage IT knowledge") Percentage of total IT cost, including depreciation/amortization, allocated to process group "deliver and support information technology services" Percentage of total IT cost, including depreciation/amortization, allocated to process group "deploy information technology solutions" Percentage of total IT cost, including depreciation/amortization, allocated to process group "develop and maintain information technology solutions" Information Technology (IT): ( a b c h) Percentage of IT cost allocated to the process group "deliver and support IT services" Information Technology (IT): g (Total cost to perform the process group "deploy IT solutions" / (Total cost to perform the process group "manage the business of IT" + Total cost to perform the process group "develop and manage IT customer relationships" + Total cost to perform the process group "manage business resiliency and risk" + Total cost to perform the process group "manage IT knowledge" + Total cost to perform the process "develop information and content management strategies" + Total cost to perform the process "define the enterprise information architecture" + Total cost to perform the process "manage information resources" + Total cost to perform the process "perform enterprise data and content management" + Total cost to perform the process "develop and maintain information technology solutions" + Total cost to perform the process group "deploy IT solutions" + Total cost to perform the process group "deliver and support IT service")) * 100 Information Technology (IT): ( a(vi) / ( a(vi) b(vi) c(vi) d(vi) a(vi) b(vi) c(vi) d(vi) e(vi) a(vi) b(vi))) * 100 Percentage of IT cost allocated to the process group "develop and maintain information technology solutions" Information Technology (IT): e 188 of /20/ APQC

189 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) Percentage of total IT cost, including depreciation/amortization, allocated to process group "develop and manage IT customer relationships" (Total cost to perform the process group "develop and manage IT customer relationships" / (Total cost to perform the process group "manage the business of IT" + Total cost to perform the process group "develop and manage IT customer relationships" + Total cost to perform the process group "manage business resiliency and risk" + Total cost to perform the process group "manage IT knowledge" + Total cost to perform the process "develop information and content management strategies" + Total cost to perform the process "define the enterprise information architecture" + Total cost to perform the process "manage information resources" + Total cost to perform the process "perform enterprise data and content management" + Total cost to perform the process "develop and maintain information technology solutions" + Total cost to perform the process group "deploy IT solutions" + Total cost to perform the process group "deliver and support IT service")) * 100 Information Technology (IT): ( b(vi) / ( a(vi) b(vi) c(vi) d(vi) a(vi) b(vi) c(vi) d(vi) e(vi) a(vi) b(vi))) * of /20/ APQC

190 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) Percentage of total IT cost, including depreciation/amortization, allocated to process group "manage enterprise information" ((Total cost to perform the process "develop information and content management strategies" + Total cost to perform the process "define the enterprise information architecture" + Total cost to perform the process "manage information resources" + Total cost to perform the process "perform enterprise data and content management") / (Total cost to perform the process group "manage the business of IT" + Total cost to perform the process group "develop and manage IT customer relationships" + Total cost to perform the process group "manage business resiliency and risk" + Total cost to perform the process group "manage IT knowledge" + Total cost to perform the process "develop information and content management strategies" + Total cost to perform the process "define the enterprise information architecture" + Total cost to perform the process "manage information resources" + Total cost to perform the process "perform enterprise data and content management" + Total cost to perform the process "develop and maintain information technology solutions" + Total cost to perform the process group "deploy IT solutions" + Total cost to perform the process group "deliver and support IT service")) * Percentage of total IT cost, including depreciation/amortization, allocated to process group "manage IT knowledge" Information Technology (IT): (( a(vi) b(vi) c(vi) d(vi)) / ( a(vi) b(vi) c(vi) d(vi) a(vi) b(vi) c(vi) d(vi) e(vi) a(vi) b(vi))) * 100 Percentage of IT cost for the process group "manage IT knowledge" Information Technology (IT): h 190 of /20/ APQC

191 INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) Percentage of total IT cost, including depreciation/amortization, allocated to process group "manage the business of information technology" (Total cost to perform the process group "manage the business of IT" / (Total cost to perform the process group "manage the business of IT" + Total cost to perform the process group "develop and manage IT customer relationships" + Total cost to perform the process group "manage business resiliency and risk" + Total cost to perform the process group "manage IT knowledge" + Total cost to perform the process "develop information and content management strategies" + Total cost to perform the process "define the enterprise information architecture" + Total cost to perform the process "manage information resources" + Total cost to perform the process "perform enterprise data and content management" + Total cost to perform the process "develop and maintain information technology solutions" + Total cost to perform the process group "deploy IT solutions" + Total cost to perform the process group "deliver and support IT service")) * 100 Information Technology (IT): ( a(vi) / ( a(vi) b(vi) c(vi) d(vi) a(vi) b(vi) c(vi) d(vi) e(vi) a(vi) b(vi))) * of /20/ APQC

192 INFORMATION TECHNOLOGY (IT) IT APPLICATION DEVELOPMENT AND MAINTENANCE (1 MEASURES) CYCLE TIME (1 MEASURES) Average time in hours to resolve a service commitment disruption Time in hours to resolve a service commitment disruption IT Application Development and Maintenance: of /20/ APQC

193 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) COST EFFECTIVENESS (23 MEASURES) Personnel cost to perform the function "manage information technology", excluding depreciation/amortization, per $1,000 revenue Systems cost to perform the function "manage information technology", excluding depreciation/amortization, per $1,000 revenue Total cost of IT development and maintenance, excluding depreciation/amortization, per $1,000 revenue (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * (Percentage of the IT operating cost that is internal personnel (including benefits) + Percentage of the IT operating costs that is external personnel (contractors and outsourced staff))*.0001) / (Total business entity revenue * ) IT Organization 2015: ( * * ( )*.0001) / ( * ) (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * (Percentage of the IT operating costs that is hardware + Percentage of the IT operating costs that is software + Percentage of the IT operating costs that is data and voice networks)*.0001) / (Total business entity revenue * ) IT Organization 2015: ( * * ( )*.0001) / ( * ) (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * (Percentage of the IT operating cost that is dedicated to the process area "manage enterprise information" + Percentage of the IT operating cost that is dedicated to the process area "develop and maintain IT solutions")*.0001) / (Total business entity revenue * ) IT Organization 2015: ( * * ( )*.0001) / ( * ) 193 of /20/ APQC

194 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) COST EFFECTIVENESS (23 MEASURES) Total cost of IT operations, excluding depreciation/amortization, per $1,000 revenue Total cost of IT planning and management, excluding depreciation/amortization, per $1,000 revenue Total cost of the process group "deliver and support information technology services", excluding depreciation/amortization, per $1,000 revenue (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * (Percentage of the IT operating cost that is dedicated to the process area "deploy IT solutions" + Percentage of the IT operating cost that is dedicated to the process area "deliver and support IT services") *.0001) / (Total business entity revenue * ) IT Organization 2015: ( * * ( )*.0001) / ( * ) (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * (Percentage of the IT operating cost that is dedicated to the process area "manage the business of IT" + Percentage of the IT operating cost that is dedicated to the process area "develop and manage IT customer relationships" + Percentage of the IT operating cost that is dedicated to the process area "Develop and implement security, privacy, and data protection controls")*.0001) / (Total business entity revenue * ) IT Organization 2015: ( * * ( )*.0001) / ( * ) (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * Percentage of the IT operating cost that is dedicated to the process area "deliver and support IT services" *.0001) / (Total business entity revenue * ) IT Organization 2015: ( * * *.0001) / ( * ) 194 of /20/ APQC

195 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) COST EFFECTIVENESS (23 MEASURES) Total cost of the process group "deploy information technology solutions", excluding depreciation/amortization, per $1,000 revenue Total cost of the process group "develop and manage IT customer relationships", excluding depreciation/amortization, per $1,000 revenue Total cost of the process group "manage enterprise information", excluding depreciation/amortization, per $1,000 revenue (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * Percentage of the IT operating cost that is dedicated to the process area "deploy IT solutions" *.0001) / (Total business entity revenue * ) IT Organization 2015: ( * * *.0001) / ( * ) (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * Percentage of the IT operating cost that is dedicated to the process area "develop and manage IT customer relationships" *.0001) / (Total business entity revenue * ) IT Organization 2015: ( * * *.0001) / ( * ) (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * Percentage of the IT operating cost that is dedicated to the process area "manage enterprise information" *.0001) / (Total business entity revenue * ) Total IT capital cost, excluding depreciation/amortization, per business entity FTE Total IT cost, excluding depreciation/amortization, per $1,000 revenue IT Organization 2015: ( * * *.0001) / ( * ) (Total annual IT costs excluding depreciation/amortization * IT capital cost of all capitalized IT assets acquired during this period as a percentage of IT costs *.01) / Number of business entity FTEs IT Organization 2015: ( * *.01) / Total annual IT costs excluding depreciation/amortization / (Total business entity revenue * ) IT Organization 2015: / ( * ) 195 of /20/ APQC

196 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) COST EFFECTIVENESS (23 MEASURES) Total IT cost, excluding depreciation/amortization, per business entity FTE Total IT cost, excluding depreciation/amortization, per IT function FTE Total IT cost, including depreciation/amortization, per $1,000 revenue Total IT cost, including depreciation/amortization, per business entity FTE Total IT cost, including depreciation/amortization, per IT function FTE Total annual IT costs excluding depreciation/amortization / Number of business entity FTEs IT Organization 2015: / Total annual IT costs excluding depreciation/amortization / Number of FTEs who perform the function "manage information technology" IT Organization 2015: / IT costs during the past year / (Total business entity revenue * ) IT Organization 2015: / ( * ) IT costs during the past year / Number of business entity FTEs IT Organization 2015: / IT costs during the past year / Number of FTEs who perform the function "manage information technology" Total IT operating cost, excluding depreciation/amortization, per business entity FTE IT Organization 2015: / (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost *.01) / Number of business entity FTEs Other cost to perform the function "manage information technology", excluding depreciation/amortization, per $1,000 revenue IT Organization 2015: ( * *.01) / (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * Percentage of the IT operating costs that is other than internal/external personnel, hardware, software, data/voice networks, or facilities/overhead *.0001) / (Total business entity revenue * ) IT Organization 2015: ( * * *.0001) / ( * ) 196 of /20/ APQC

197 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) COST EFFECTIVENESS (23 MEASURES) Overhead cost to perform the function "manage information technology", excluding depreciation/amortization, per $1,000 revenue Total cost of the process group "develop and implement security, privacy, and data protection controls", excluding depreciation/amortization, per $1,000 revenue Total cost of the process group "develop and maintain information technology solutions", excluding depreciation/amortization, per $1,000 revenue Total cost of the process group "manage the business of IT", excluding depreciation/amortization, per $1,000 revenue (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * Percentage of the IT operating costs that is facilities/overhead *.0001) / (Total business entity revenue * ) IT Organization 2015: ( * * *.0001) / ( * ) (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * Percentage of the IT operating cost that is dedicated to the process area "Develop and implement security, privacy, and data protection controls" *.0001) / (Total business entity revenue * ) IT Organization 2015: ( * * *.0001) / ( * ) (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * Percentage of the IT operating cost that is dedicated to the process area "develop and maintain IT solutions" *.0001) / (Total business entity revenue * ) IT Organization 2015: ( * * *.0001) / ( * ) (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * Percentage of the IT operating cost that is dedicated to the process area "manage the business of IT" *.0001) / (Total business entity revenue * ) IT Organization 2015: ( * * *.0001) / ( * ) 197 of /20/ APQC

198 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) COST EFFECTIVENESS (23 MEASURES) Total IT outsourced cost, excluding depreciation/amortization, per $1,000 revenue (Total annual IT costs excluding depreciation/amortization * IT operating cost (excluding amortization/depreciation expenses) as a percentage of IT cost * Percentage of the IT operating cost that is outsourced *.0001) / (Total business entity revenue * ) CYCLE TIME (2 MEASURES) IT Organization 2015: ( * * *.0001) / ( * ) Average time in days to deploy new computing capacity Average time in days to deploy new computing capacity IT Organization 2015: Time in weeks to close an identified IT skill or capability gap Time in weeks to close an identified IT skill or capability gap PROCESS EFFICIENCY (13 MEASURES) Number of FTEs that perform IT development and maintenance per $1 billion revenue Number of FTEs that perform IT operations per $1 billion revenue IT Organization 2015: (Number of FTEs who perform the function "manage information technology" * (Percentage of IT FTEs performing the process area "Manage enterprise information" + Percentage of IT FTEs performing the process area "Develop and maintain information technology solutions") *.01) / (Total business entity revenue * ) IT Organization 2015: ( * ( )*.01) / ( * ) (Number of FTEs who perform the function "manage information technology" * (Percentage of IT FTEs performing the process area "Deploy information technology solutions" + Percentage of IT FTEs performing the process area "Deliver and support information technology services") *.01) / (Total business entity revenue * ) IT Organization 2015: ( * ( )*.01) / ( * ) 198 of /20/ APQC

199 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) PROCESS EFFICIENCY (13 MEASURES) Number of FTEs that perform IT planning and management per $1 billion revenue (Number of FTEs who perform the function "manage information technology" * (Percentage of IT FTEs performing the process area "manage the business of IT" + Percentage of IT FTEs performing the process area "Develop and manage IT customer relationships" + Percentage of IT FTEs performing the process area "Develop and implement security, privacy, and data protection controls")*.01) / (Total business entity revenue * ) Number of FTEs that perform IT processes per $1 billion revenue Number of IT FTEs for the process group "deliver and support information technology services" per $1 billion revenue Number of IT FTEs for the process group "deploy information technology solutions" per $1 billion revenue IT Organization 2015: ( * ( )*.01) / ( * ) Number of FTEs who perform the function "manage information technology"/(total business entity revenue * ) IT Organization 2015: /( * ) (Number of FTEs who perform the function "manage information technology" * Percentage of IT FTEs performing the process area "Deliver and support information technology services" *.01) / (Total business entity revenue * ) IT Organization 2015: ( * *.01) / ( * ) (Number of FTEs who perform the function "manage information technology" * Percentage of IT FTEs performing the process area "Deploy information technology solutions" *.01) / (Total business entity revenue * ) Number of IT FTEs for the process group "develop and manage information technology customer relationships" per $1 billion revenue IT Organization 2015: ( * *.01) / ( * ) (Number of FTEs who perform the function "manage information technology" * Percentage of IT FTEs performing the process area "Develop and manage IT customer relationships" *.01) / (Total business entity revenue * ) IT Organization 2015: ( * *.01) / ( * ) 199 of /20/ APQC

200 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) PROCESS EFFICIENCY (13 MEASURES) Number of IT FTEs for the process group "manage enterprise information" per $1 billion revenue Number of IT FTEs for the process group "manage the business of information technology" per $1 billion revenue (Number of FTEs who perform the function "manage information technology" * Percentage of IT FTEs performing the process area "Manage enterprise information" *.01) / (Total business entity revenue * ) IT Organization 2015: ( * *.01) / ( * ) (Number of FTEs who perform the function "manage information technology" * Percentage of IT FTEs performing the process area "manage the business of IT" *.01) / (Total business entity revenue * ) IT Organization 2015: ( * *.01) / ( * ) Length in years of information architecture planning horizon Length in years of information architecture planning horizon Number of IT FTEs for the process group "develop and implement security, privacy, and data protection controls" per $1 billion revenue Number of IT FTEs for the process group "develop and maintain information technology solutions" per $1 billion revenue Percentage of data and content managed as enterprise information assets STAFF PRODUCTIVITY (1 MEASURES) Number of end users serviced by the IT function per IT function FTE IT Organization 2015: (Number of FTEs who perform the function "manage information technology" * Percentage of IT FTEs performing the process area "Develop and implement security, privacy, and data protection controls" *.01) / (Total business entity revenue * ) IT Organization 2015: ( * *.01) / ( * ) (Number of FTEs who perform the function "manage information technology" * Percentage of IT FTEs performing the process area "Develop and maintain information technology solutions" *.01) / (Total business entity revenue * ) IT Organization 2015: ( * *.01) / ( * ) Percentage of data and content are managed as enterprise information assets IT Organization 2015: Number of customers serviced by the function "manage information technology"/percentage of IT FTEs performing the process area "manage the business of IT" IT Organization 2015: / of /20/ APQC

201 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) SUPPLEMENTAL INFORMATION (51 MEASURES) Number of external service provider FTEs per $1 billion revenue (Number of FTEs who perform the function "manage information technology" * Percentage of IT employees reporting as external FTEs *.01) / (Total business entity revenue * ) Number of IT FTEs reporting internally somewhere other than IT per $1 billion revenue IT Organization 2015: ( * *.01) / ( * ) (Number of FTEs who perform the function "manage information technology" * Percentage of IT employees reporting internally somewhere other than IT *.01) / (Total business entity revenue * ) Number of IT FTEs reporting into the internal IT organization per $1 billion revenue IT Organization 2015: ( * *.01) / ( * ) (Number of FTEs who perform the function "manage information technology" * Percentage of IT employees reporting into the internal IT organization *.01) / (Total business entity revenue * ) Percentage allocation of IT costs related to other costs to control / reduce the costs of your legacy environment, excluding depreciation/amortization, in the next 3 to 5 years IT Organization 2015: ( * *.01) / ( * ) Percentage allocation of IT costs related to the "Legacy" environment for other to control and/or reduce the costs of your legacy environment in the next 3 to 5 years Percentage allocation of IT costs related to rationalizing the application portfolio to control/reduce the costs of the enterprise legacy environment, excluding depreciation/amortization, in the next 3 to 5 years Percentage allocation of IT costs related to renewing / revising / consolidating hardware to control / reduce the costs of the enterprise legacy environment, excluding depreciation/amortization, in the next 3 to 5 years IT Organization 2015: Percentage allocation of IT costs related to the "Legacy" environment for rationalizing the application portfolio to control and/or reduce the costs of the enterprise legacy environment in the next 3 to 5 years IT Organization 2015: Percentage allocation of IT costs related to the "Legacy" environment for gradually renewing / revising / consolidating hardware to control and/or reduce the costs of the enterprise legacy environment in the next 3 to 5 years IT Organization 2015: of /20/ APQC

202 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) SUPPLEMENTAL INFORMATION (51 MEASURES) Percentage allocation of IT costs related to renewing hardware, software and application environment to control / reduce the costs of the enterprise legacy environment, excluding depreciation/amortization, in the next 3 to 5 years Percentage allocation of IT costs related to the "Legacy" environment for renewing hardware, software and application environment to control and/or reduce the costs of the enterprise legacy environment in the next 3 to 5 years Percentage allocation of IT costs related to the use of an outsourcing partner to control / reduce the costs of the enterprise legacy environment, excluding depreciation/amortization, in the next 3 to 5 years IT Organization 2015: Percentage allocation of IT costs related to the "Legacy" environment for using an outsourcing partner to control and/or reduce the costs of the enterprise legacy environment in the next 3 to 5 years Percentage allocation of IT costs related to the use of cloud services to control / reduce the costs of the enterprise legacy environment, excluding depreciation/amortization, in the next 3 to 5 years IT Organization 2015: Percentage allocation of IT costs related to the "Legacy" environment for use cloud services to control and/or reduce the costs of the enterprise legacy environment in the next 3 to 5 years Percentage allocation of IT costs related to wrapping / isolating the legacy environment from new activities to control /reduce the costs of the enterprise legacy environment, excluding depreciation/amortization, in the next 3 to 5 years Percentage of business entity IT FTEs who perform the process group "deliver and support it services" Percentage of business entity IT FTEs who perform the process group "deploy it solutions" IT Organization 2015: Percentage allocation of IT costs related to the "Legacy" environment for wrapping / isolating the legacy environment from new activities to control and/or reduce the costs of the enterprise legacy environment in the next 3 to 5 years IT Organization 2015: Percentage of IT FTEs performing the process area "Deliver and support information technology services" IT Organization 2015: Percentage of IT FTEs performing the process area "Deploy information technology solutions" Percentage of business entity IT FTEs who perform the process group "develop and implement security, privacy, and data protection controls" IT Organization 2015: Percentage of IT FTEs performing the process area "Develop and implement security, privacy, and data protection controls" Percentage of business entity IT FTEs who perform the process group "develop and maintain information technology solutions" IT Organization 2015: Percentage of IT FTEs performing the process area "Develop and maintain information technology solutions" IT Organization 2015: of /20/ APQC

203 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) SUPPLEMENTAL INFORMATION (51 MEASURES) Percentage of business entity IT FTEs who perform the Percentage of IT FTEs performing the process process group "develop and manage it customer relationships" area "Develop and manage IT customer relationships" Percentage of business entity IT FTEs who perform the process group "manage enterprise information" Percentage of business entity IT FTEs who perform the process group "manage the business of information technology" Percentage of FTEs performing IT processes that perform application development roles Percentage of FTEs performing IT processes that perform application support roles Percentage of FTEs performing IT processes that perform executive or administrative roles Percentage of FTEs performing IT processes that perform infrastructure operations roles Percentage of FTEs performing IT processes that perform infrastructure support roles Percentage of FTEs performing IT processes that perform non-executive leadership roles (typically first-line manager or team lead) Percentage of FTEs performing IT processes that perform perform policy-level executive roles Percentage of FTEs performing IT processes that perform program or project management roles IT Organization 2015: Percentage of IT FTEs performing the process area "Manage enterprise information" IT Organization 2015: Percentage of IT FTEs performing the process area "manage the business of IT" IT Organization 2015: Percentage of FTEs performing IT processes that perform application development roles IT Organization 2015: Percentage of FTEs performing IT processes that perform application support roles IT Organization 2015: Percentage of FTEs performing IT processes that perform executive or administrative roles IT Organization 2015: Percentage of FTEs performing IT processes that perform infrastructure operations roles IT Organization 2015: Percentage of FTEs performing IT processes that perform infrastructure support roles IT Organization 2015: Percentage of FTEs performing IT processes that perform non-executive leadership roles (typically first-line manager or team lead) IT Organization 2015: Percentage of FTEs performing IT processes that perform perform policy-level executive roles IT Organization 2015: Percentage of FTEs performing IT processes that perform program or project management roles IT Organization 2015: of /20/ APQC

204 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) SUPPLEMENTAL INFORMATION (51 MEASURES) Percentage of FTEs performing IT processes that perform roles other than executive, administrative, strategy, planning, program/project management, application development/support, infrastructure operations/support, or user support Percentage of FTEs performing IT processes that perform strategy and planning roles Percentage of FTEs performing IT processes that perform user support roles Percentage of FTEs who perform the function "manage information technology" who are external service providers Percentage of FTEs performing IT processes that perform roles other than executive, administrative, strategy, planning, program/project management, application development/support, infrastructure operations/support, or user support IT Organization 2015: Percentage of FTEs performing IT processes that perform strategy and planning roles IT Organization 2015: Percentage of FTEs performing IT processes that perform user support roles IT Organization 2015: Percentage of IT employees reporting as external FTEs Percentage of IT cost (infrastructure, applications, people), excluding depreciation/amortization, related to the "Legacy" environment IT Organization 2015: Percentage of IT costs (infrastructure, applications, people) related to the "Legacy" environment Percentage of IT FTEs performing IT processes that perform deskside (local) support Percentage of IT FTEs performing user support roles that perform helpdesk (remote) support Percentage of IT operating cost, excluding depreciation/amortization, spent on external business application development and maintenance services Percentage of IT operating cost, excluding depreciation/amortization, spent on externally-provided cloud services Percentage of IT operating cost, excluding depreciation/amortization, spent on externally-provided infrastructure operations services IT Organization 2015: Percentage of IT FTEs performing user support roles that perform deskside (local) support IT Organization 2015: Percentage of IT FTEs performing user support roles that perform helpdesk (remote) support IT Organization 2015: Percentage of IT operating cost spent on external business application development and maintenance services IT Organization 2015: Percentage of IT operating cost spent on externally-provided cloud services IT Organization 2015: Percentage of IT operating cost spent on externally-provided infrastructure operations services IT Organization 2015: of /20/ APQC

205 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) SUPPLEMENTAL INFORMATION (51 MEASURES) Percentage of IT operating cost, excluding depreciation/amortization, spent on externally-provided user support services Percentage of IT purchases where the key decisions are made outside of the IT organization Percentage of IT operating cost spent on externally-provided user support services IT Organization 2015: Percentage of IT purchases where the key decisions are made outside of the IT organization Percentage of legacy applications already moved to cloud technology Percentage of new business applications deployed using cloud technology Percentage of total IT cost, excluding depreciation/amortization, allocated to growth/transformation of the business Percentage of total IT cost, excluding depreciation/amortization, allocated to IT development and maintenance Percentage of total IT cost, excluding depreciation/amortization, allocated to IT operations Percentage of total IT cost, excluding depreciation/amortization, allocated to IT planning and management IT Organization 2015: Percentage of legacy applications moved to cloud technology IT Organization 2015: Percentage of new business applications deployed using cloud technology IT Organization 2015: Percentage of IT costs allocated to growth/transformation IT Organization 2015: (Percentage of the IT operating cost that is dedicated to the process area "manage enterprise information" + Percentage of the IT operating cost that is dedicated to the process area "develop and maintain IT solutions") IT Organization 2015: ( ) (Percentage of the IT operating cost that is dedicated to the process area "deploy IT solutions" + Percentage of the IT operating cost that is dedicated to the process area "deliver and support IT services") IT Organization 2015: ( ) (Percentage of the IT operating cost that is dedicated to the process area "manage the business of IT" + Percentage of the IT operating cost that is dedicated to the process area "develop and manage IT customer relationships" + Percentage of the IT operating cost that is dedicated to the process area "Develop and implement security, privacy, and data protection controls") IT Organization 2015: ( ) 205 of /20/ APQC

206 INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) SUPPLEMENTAL INFORMATION (51 MEASURES) Percentage of total IT cost, excluding depreciation/amortization, allocated to operating/maintaining the business Percentage of total IT cost, excluding depreciation/amortization, allocated to process group "deliver and support information technology services" Percentage of total IT cost, excluding depreciation/amortization, allocated to process group "deploy information technology solutions" Percentage of total IT cost, excluding depreciation/amortization, allocated to process group "develop and implement security, privacy, and data protection controls" Percentage of total IT cost, excluding depreciation/amortization, allocated to process group "develop and maintain information technology solutions" Percentage of total IT cost, excluding depreciation/amortization, allocated to process group "develop and manage IT customer relationships" Percentage of total IT cost, excluding depreciation/amortization, allocated to process group "manage enterprise information" Percentage of total IT cost, excluding depreciation/amortization, allocated to process group "manage the business of information technology" Percentage of IT costs dedicated to operating the business IT Organization 2015: Percentage of the IT operating cost that is dedicated to the process area "deliver and support IT services" IT Organization 2015: Percentage of the IT operating cost that is dedicated to the process area "deploy IT solutions" IT Organization 2015: Percentage of the IT operating cost that is dedicated to the process area "Develop and implement security, privacy, and data protection controls" IT Organization 2015: Percentage of the IT operating cost that is dedicated to the process area "develop and maintain IT solutions" IT Organization 2015: Percentage of the IT operating cost that is dedicated to the process area "develop and manage IT customer relationships" IT Organization 2015: Percentage of the IT operating cost that is dedicated to the process area "manage enterprise information" IT Organization 2015: Percentage of the IT operating cost that is dedicated to the process area "manage the business of IT" IT Organization 2015: of /20/ APQC

207 MARKETING SALES AND MARKETING (65 MEASURES) COST EFFECTIVENESS (17 MEASURES) Total cost of the process "service customers" per $1,000 revenue Average cost per sales order for orders received through traditional channels Average return on investment on indirect marketing channel marketing/sales campaigns Average return on investment on mobile application channel marketing/sales campaigns Average return on investment on search engine marketing channel marketing/sales campaigns Average return on investment on social media marketing channel marketing/sales campaigns Average return on investment on traditional face-to-face channel marketing/sales campaigns Average return on investment on website channel marketing/sales campaigns Total cost to perform the process "service customers"/(total business entity revenue*.0010) Sales and Marketing: / ( *.0010) Average cost per sales order received through traditional channels Sales and Marketing: Average return on investment for marketing/sales campaigns for the indirect marketing channel Sales and Marketing: Average return on investment for marketing/sales campaigns for the mobile application channel Sales and Marketing: Average return on investment for marketing/sales campaigns for the search engine marketing channel Sales and Marketing: Average return on investment for marketing/sales campaigns for the social media channel Sales and Marketing: Average return on investment for marketing/sales campaigns for the face-to-face channel Sales and Marketing: Average return on investment for marketing/sales campaigns for the website channel Sales and Marketing: Budget for marketing as a percentage of revenue (Budget for marketing / Total business entity revenue) * 100 Sales and Marketing: ( / ) * of /20/ APQC

208 MARKETING SALES AND MARKETING (65 MEASURES) COST EFFECTIVENESS (17 MEASURES) Budget for research and development (R&D) as a percentage of revenue (Budget for research and development (R&D) / Total business entity revenue) * Sales and Marketing: ( _3 / ) * Budget for sales as a percentage of revenue (Budget for sales / Total business entity revenue) * 100 Sales and Marketing: ( / ) * Marketing budget per marketing FTE Budget for marketing / Number of FTEs who perform the marketing function Sales and Marketing: / Research and development (R&D) budget per R&D FTE Budget for research and development (R&D) / Number of FTEs who perform research and development (R&D) Sales and Marketing: _3 / _ Sales budget per sales FTE Budget for sales / Number of FTEs who perform the sales function Total annual cost of the process "service customers" per active customer Total annual cost of the process "service customers" per sales FTE Total cost of the process "service customers" per $1 billion revenue Sales and Marketing: / Total cost to perform the process "service customers"/total number of active customers Sales and Marketing: / Total cost to perform the process "service customers"/number of FTEs who perform the sales function Sales and Marketing: / Total cost to perform the process "service customers"/(total business entity revenue* ) PROCESS EFFICIENCY (11 MEASURES) Sales and Marketing: / ( * ) Customer wallet share Customer wallet share Sales and Marketing: of /20/ APQC

209 MARKETING SALES AND MARKETING (65 MEASURES) PROCESS EFFICIENCY (11 MEASURES) Marketing, sales, and R&D FTEs as a percentage of total business entity FTEs ((Number of FTEs who perform the marketing function + Number of FTEs who perform the sales function + Number of FTEs who perform research and development (R&D)) / Number of business entity FTEs) * Net Promoter Score Net Promoter Score Sales and Marketing: (( _ _ _3) / ) * Percentage of customers who can name brand in unaided recall test Percentage of customers who would recommend product/service to family/friends Sales and Marketing: Percentage of customers who can name your business entity's brand in an unaided recall test Sales and Marketing: Percentage of customers who would recommend your business entity's product/service to family/friends Sales and Marketing: Percentage of qualified leads where the sale is closed Percentage of qualified leads where the sale is closed Relative change in brand performance over the past three years Sales and Marketing: Relative change in brand performance over the past three years Sales and Marketing: Number of marketing FTEs per $1 billion in revenue Number of FTEs who perform the marketing function / (Total business entity revenue * ) Sales and Marketing: / ( * ) Number of sales FTEs per $1 billion in revenue Number of FTEs who perform the sales function / (Total business entity revenue * ) Percentage of revenue attributed to customers who made first purchase of the brand Sales and Marketing: / ( * ) Percentage of revenue from customers making their first purchase of the brand in the last 12- month reporting period Sales and Marketing: of /20/ APQC

210 MARKETING SALES AND MARKETING (65 MEASURES) PROCESS EFFICIENCY (11 MEASURES) Research and development (R&D) FTEs as a percentage of total business entity FTEs (Number of FTEs who perform research and development (R&D) / Number of business entity FTEs) * STAFF PRODUCTIVITY (2 MEASURES) Sales and Marketing: ( _3 / ) * Number of active customers per sales FTE Total number of active customers/number of FTEs who perform the sales function Number of research and development (R&D) FTEs per $1 billion revenue Sales and Marketing: / Number of FTEs who perform research and development (R&D) / (Total business entity revenue * ) SUPPLEMENTAL INFORMATION (35 MEASURES) Sales and Marketing: _3 / ( * ) Marketing FTEs as a percentage of total business entity FTEs (Number of FTEs who perform the marketing function/number of business entity FTEs)*100 Sales and Marketing: ( / )* Percentage of active customers who are repeat customers Percentage of active customers who are repeat customers Percentage of annual net sales revenue attributable to repeat customers Percentage of customers targeted through campaigns using the direct mail channel Percentage of customers targeted through campaigns using the indirect marketing channel Percentage of customers targeted through campaigns using the mobile application channel Percentage of customers targeted through campaigns using the search engine marketing channel Sales and Marketing: Percentage of net sales revenue attributable to repeat customers Sales and Marketing: Percentage of customers targeted through campaigns using the direct mail channel Sales and Marketing: Percentage of customers targeted through campaigns using the indirect marketing channel Sales and Marketing: Percentage of customers targeted through campaigns using the mobile application channel Sales and Marketing: Percentage of customers targeted through campaigns using the search engine marketing channel Sales and Marketing: of /20/ APQC

211 MARKETING SALES AND MARKETING (65 MEASURES) SUPPLEMENTAL INFORMATION (35 MEASURES) Percentage of customers targeted through campaigns using the social media channel Percentage of customers targeted through campaigns using the traditional face-to-face contact channel Percentage of customers targeted through campaigns using the website channel Percentage of customers using indirect marketing for information gathering on your business entity's products/services Percentage of customers using mobile applications for information gathering on your business entity's products/services Percentage of customers using social media for information gathering on your business entity's products/services Percentage of customers using traditional face-to-face contact for information gathering on your business entity's products/services Percentage of customers using your business entity's website for information gathering on your business entity's products/services Percentage of employee time spent servicing customers via business-to-business channel Percentage of customers targeted through campaigns using the social media channel Sales and Marketing: Percentage of customers targeted through campaigns using the traditional face-to-face contact channel Sales and Marketing: Percentage of customers targeted through campaigns using the website channel Sales and Marketing: Percentage of your customers uses indirect marketing such as billboards, print, broadcasting (radio/tv) for information gathering or research on your products/services Sales and Marketing: Percentage of your customers uses mobile applications for information gathering or research on your products/services Sales and Marketing: Percentage of your customers uses social media (interactions via social platforms external to your company website) for information gathering or research on your products/services Sales and Marketing: Percentage of your customers uses traditional face-to-face contact for information gathering or research on your products/services Sales and Marketing: Percentage of your customers uses your website (your company name.com) for information gathering or research on your products/services Sales and Marketing: Percentage of employee time spent working in B2B channels other than website, mobile applications, social media, face-to-face contact, or contact centers channel servicing customers Sales and Marketing: of /20/ APQC

212 MARKETING SALES AND MARKETING (65 MEASURES) SUPPLEMENTAL INFORMATION (35 MEASURES) Percentage of employee time spent servicing customers via contact center channel Percentage of employee time spent servicing customers via social media channel Percentage of employee time spent servicing customers via social media channels Percentage of employee time spent servicing customers via traditional face-to-face channel Percentage of employee time spent servicing customers via website channel Percentage of total annual marketing spending spent on business entity's website Percentage of total annual marketing spending spent on indirect marketing Percentage of total annual marketing spending spent on mobile applications Percentage of total annual marketing spending spent on other channels Percentage of total annual marketing spending spent on search engine marketing Percentage of total annual marketing spending spent on social media Percentage of total annual marketing spending spent on traditional face-to-face contacts Percentage of employee time spent working in the contact center channel servicing customers Sales and Marketing: Percentage of employee time spent working in the social media channel servicing customers Sales and Marketing: Percentage of employee time spent working in the social media channel servicing customers Sales and Marketing: Percentage of employee time spent working in the face-to-face channel servicing customers Sales and Marketing: Percentage of employee time spent working in the website channel servicing customers Sales and Marketing: Percentage of total annual marketing spending spent on business entity's website Sales and Marketing: Percentage of total annual marketing spending spent on indirect marketing Sales and Marketing: Percentage of total annual marketing spending spent on mobile applications Sales and Marketing: Percentage of total annual marketing spending spent on other channels Sales and Marketing: Percentage of total annual marketing spending spent on search engine marketing Sales and Marketing: Percentage of total annual marketing spending spent on social media Sales and Marketing: Percentage of total annual marketing spending spent on traditional face-to-face contacts Sales and Marketing: of /20/ APQC

213 MARKETING SALES AND MARKETING (65 MEASURES) SUPPLEMENTAL INFORMATION (35 MEASURES) Percentage of total annual sales revenue attributable to sales completed on mobile applications Percentage of total annual sales revenue attributable to sales completed on social media Percentage of total annual sales revenue attributable to sales completed on your business entity's website Percentage of total annual sales revenue attributable to sales completed through digital channels other than social media, website, or mobile applications Percentage of total annual sales revenue attributable to sales completed through human-assisted channels other than face-to-face contact Percentage of total annual sales revenue attributable to sales completed through traditional face-to-face channels Percentage of total annual sales revenue attributable to mobile applications Sales and Marketing: Percentage of total annual sales revenue attributable to social media Sales and Marketing: Percentage of total annual sales revenue attributable to your website channel Sales and Marketing: Percentage of total annual sales revenue attributable to a digital channel other than your website, social media, or mobile applications Sales and Marketing: Percentage of total annual sales revenue attributable to a human-assisted sales method other than face-to-face contact Sales and Marketing: Percentage of total annual sales revenue attributable to the face-to-face channel Sales and Marketing: Sales FTEs as a percentage of total business entity FTEs (Number of FTEs who perform the sales function/number of business entity FTEs)*100 Sales and Marketing: ( / )* of /20/ APQC

214 MARKETING SALES AND ORDER MANAGEMENT (13 MEASURES) COST EFFECTIVENESS (3 MEASURES) Total cost to perform the process "manage sales orders" per sales order line item Average cost per sales order for orders received through new channels Systems cost to perform the process "manage sales orders" per $100,000 revenue Total cost to perform the process "manage sales orders" / Number of sales order line items Sales and Order Management: / Average cost per sales order received through new (such as digital/electric) channels Sales and Order Management: b (Percentage of total cost of the process "Manage sales orders" allocated to internal cost * Percentage of internal cost of the process "Manage sales orders" allocated to systems cost * Total cost to perform the process "manage sales orders" *.0001) / (Total business entity revenue *.00001) PROCESS EFFICIENCY (8 MEASURES) Sales and Order Management: ( a * b * *.0001) / ( *.00001) Percentage of customers claiming to be satisfied Percentage of customers claiming to be satisfied Sales and Order Management: Average monthly sales forecast error within a product family Average monthly product family sales forecast error First contact resolution rate for inquiries on existing orders and service-after-sales requests Sales and Order Management: First contact resolution rate for inquiries on existing orders and service-after-sales requests Sales and Order Management: Key customer growth Percentage of revenue growth for the top 20 percent of customers Market share Market share Sales and Order Management: Sales and Order Management: Percentage of order inquiry contacts received through new (such as digital/electric) channels Percentage of order inquiry contacts received through new (such as digital/electric) channels Sales and Order Management: b 214 of /20/ APQC

215 MARKETING SALES AND ORDER MANAGEMENT (13 MEASURES) PROCESS EFFICIENCY (8 MEASURES) Percentage of sales orders received through new (such as digital/electric) channels Percentage of sales orders requiring no human intervention to create, modify, or fulfill STAFF PRODUCTIVITY (1 MEASURES) Number of sales order line items per FTE that performs the process "manage sales orders" Percentage of sales orders received through new (such as digital/electric) channels Sales and Order Management: b Percentage of sales orders requiring no manual intervention to create, modify, or fulfill Sales and Order Management: Number of sales order line items / Number of FTEs who perform the process "manage sales orders" SUPPLEMENTAL INFORMATION (1 MEASURES) Sales and Order Management: / Percentage of active customers that are profitable Percentage of active customers that are profitable Sales and Order Management: of /20/ APQC

216 PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) COST EFFECTIVENESS (35 MEASURES) Average project cost of existing product/service improvements and extensions from start of design and develop product/service process through support product manufacturing or service delivery process Average project cost of new product/service developments from start of design and develop product/service process through support product manufacturing or service delivery process Average project cost from the start of the design and develop products/services process through the support product manufacturing or service delivery process for existing product/service improvement projects Product Development: Average project cost from the start of the design and develop products/services process through the support product manufacturing or service delivery process for new product/service development projects Product Development: Research and development (R&D) cost per $1,000 revenue Costs of research and development (R&D) / (Total business entity revenue * ) Total cost of the process "design and develop product/service" per $1,000 revenue Total cost of the process "generate new product/service ideas" per $1,000 revenue Total cost of the process "support product manufacturing or service delivery" per $1,000 revenue Total cost of the process "test market for new or revised products and services" per $1,000 revenue Product Development: / ( * ) Total cost to design and develop products/services / (Total business entity revenue * ) Product Development: f / ( * ) Total cost to generate new product/service ideas / (Total business entity revenue * ) Product Development: f / ( * ) Total cost to support product manufacturing or service delivery / (Total business entity revenue * ) Product Development: f / ( * ) Total cost to test market products/services / (Total business entity revenue * ) Product Development: f / ( * ) 216 of /20/ APQC

217 PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) COST EFFECTIVENESS (35 MEASURES) Total cost of the product development function per $1,000 revenue Other cost of the process "design and develop product/service" per $1,000 revenue Other cost of the process "generate new product/service ideas" per $1,000 revenue Other cost of the process "support product manufacturing or service delivery" per $1,000 revenue Other cost of the process "test market for new or revised products and services" per $1,000 revenue Outsourced cost of the process "design and develop product/service" per $1,000 revenue Outsourced cost of the process "generate new product/service ideas" per $1,000 revenue (Total cost to generate new product/service ideas + Total cost to design and develop products/services + Total cost to test market products/services + Total cost to support product manufacturing or service delivery) / (Total business entity revenue * ) Product Development: ( f f f f) / ( * ) Costs other than personnel, systems, overhead, and outsourced to design and develop products/services / (Total business entity revenue * ) Product Development: d / ( * ) Costs other than personnel, systems, overhead, and outsourced to generate new product/service ideas / (Total business entity revenue * ) Product Development: d / ( * ) Costs other than personnel, systems, overhead, and outsourced to support product manufacturing or service delivery / (Total business entity revenue * ) Product Development: d / ( * ) Costs other than personnel, systems, overhead, and outsourced to test market products/services / (Total business entity revenue * ) Product Development: d / ( * ) Outsourced cost to design and develop products/services / (Total business entity revenue * ) Product Development: e / ( * ) Outsourced cost to generate new product/service ideas / (Total business entity revenue * ) Product Development: e / ( * ) 217 of /20/ APQC

218 PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) COST EFFECTIVENESS (35 MEASURES) Outsourced cost of the process "support product manufacturing or service delivery" per $1,000 revenue Outsourced cost of the process "test market for new or revised products and services" per $1,000 revenue Overhead cost of the process "design and develop product/service" per $1,000 revenue Overhead cost of the process "generate new product/service ideas" per $1,000 revenue Outsourced cost to support product manufacturing or service delivery / (Total business entity revenue * ) Product Development: e / ( * ) Outsourced cost to test market products/services / (Total business entity revenue * ) Product Development: e / ( * ) Overhead cost to design and develop products/services / (Total business entity revenue * ) Product Development: c / ( * ) Overhead cost to generate new product/service ideas / (Total business entity revenue * ) Overhead cost of the process "support product manufacturing or service delivery" per $1,000 revenue Product Development: c / ( * ) Overhead cost to support product manufacturing or service delivery / (Total business entity revenue * ) Overhead cost of the process "test market for new or revised products and services" per $1,000 revenue Percentage of R&D cost related to new product development projects Product Development: c / ( * ) Overhead cost to test market products/services / (Total business entity revenue * ) Product Development: c / ( * ) Percentage of research and development (R&D) cost related to new product development projects Percentage of R&D cost related to product improvements and extensions Product Development: (100 - Percentage of research and development (R&D) cost related to new product development projects) Product Development: ( ) 218 of /20/ APQC

219 PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) COST EFFECTIVENESS (35 MEASURES) Personnel cost of the process "design and develop product/service" per $1,000 revenue Personnel cost of the process "generate new product/service ideas" per $1,000 revenue Personnel cost to design and develop products/services / (Total business entity revenue * ) Product Development: a / ( * ) Personnel cost to generate new product/service ideas / (Total business entity revenue * ) Personnel cost of the process "support product manufacturing or service delivery" per $1,000 revenue Product Development: a / ( * ) Personnel cost to support product manufacturing or service delivery / (Total business entity revenue * ) Personnel cost of the process "test market for new or revised products and services" per $1,000 revenue Research and development (R&D) cost related to new product development projects per $1,000 revenue Research and development (R&D) cost related to product improvements and extensions per $1,000 revenue Systems cost of the process "design and develop product/service" per $100,000 revenue Product Development: a / ( * ) Personnel cost to test market products/services / (Total business entity revenue * ) Product Development: a / ( * ) ((Percentage of research and development (R&D) cost related to new product development projects * 0.010) * Costs of research and development (R&D)) / (Total business entity revenue * 0.001) Product Development: (( * 0.010) * ) / ( * 0.001) ((Percentage of research and development (R&D) cost related to new product development projects * ) * Costs of research and development (R&D)) / (Total business entity revenue * ) Product Development: (( * ) * ) / ( * ) Systems cost to design and develop products/services / (Total business entity revenue * ) Product Development: b / ( * ) 219 of /20/ APQC

220 PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) COST EFFECTIVENESS (35 MEASURES) Systems cost of the process "generate new product/service ideas" per $100,000 revenue Systems cost of the process "support product manufacturing or service delivery" per $100,000 revenue Systems cost of the process "test market for new or revised products and services" per $100,000 revenue Total cost of the process "generate new product/service ideas" per concept (pre-design phase) Total cost to generate new product/service ideas concept in the pre-design phase that is a new product/service development Total cost to generate new product/service ideas per concept in the pre-design phase that is an existing product/service improvement or extension CYCLE TIME (7 MEASURES) Average time-to-profitability in months for existing product/service improvement and extension projects Average time-to-profitability in months for new product/service development projects Systems cost to generate new product/service ideas / (Total business entity revenue * ) Product Development: b / ( * ) Systems cost to support product manufacturing or service delivery / (Total business entity revenue * ) Product Development: b / ( * ) Systems cost to test market products/services / (Total business entity revenue * ) Product Development: b / ( * ) Total cost to generate new product/service ideas / Total number of concepts in the predesign phase Product Development: f / Total cost to generate new product/service ideas / Number of concepts in the pre-design phase that are new product/service developments Product Development: a(vi) / b Total cost to generate new product/service ideas / Number of concepts in the pre-design phase that are existing product/service improvements and extensions Product Development: a(vi) / a Average time-to-profitability in months for existing product/service improvement projects Product Development: Average time-to-profitability in months for new product/service development projects Product Development: of /20/ APQC

221 PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) CYCLE TIME (7 MEASURES) Time-to-market in days for existing product/service improvement and extension projects Time-to-market in days for new product/service development projects Average time-to-market in days for all products (including product improvements and extensions) Cycle time in days from start of design and develop product/service through completion of test market product/service for existing product/service improvement and extension projects Cycle time in days from start of design and develop product/service through completion of test market product/service for new product/service development projects PROCESS EFFICIENCY (18 MEASURES) Number of FTEs in the product development function per $1 billion revenue Percentage of existing product/service improvement and extension projects launched on budget Percentage of existing product/service improvement and extension projects launched on time Percentage of new product/service development projects launched on budget Average time-to-market in days from the start of the design and develop products/services process until the existing product/service improvement project is ready for sale Product Development: Average time-to-market in days from the start of the design and develop products/services process until the new product/service development project ready for sale Product Development: Average time-to-market in days for all products Product Development: Cycle time in days from the start of the design and develop products/services process through the completion of the test market products/services process for existing product/service improvement projects Product Development: Cycle time in days from the start of the design and develop products/services process through the completion of the test market products/services process for new product/service development projects Product Development: Number of FTEs who develop and manage products and services / (Total business entity revenue * ) Product Development: / ( * ) Percentage of existing product/service improvement projects launched on budget Product Development: Percentage of existing product/service improvement projects launched on time Product Development: Percentage of new product/service development projects launched on budget Product Development: of /20/ APQC

222 PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) PROCESS EFFICIENCY (18 MEASURES) Percentage of new product/service development projects launched on time Percentage of new product/service development projects launched on time Percentage of revenue from product/services launched in the past year Product Development: Percentage of revenue from products/services launched in the last 12-month reporting period Number of concepts in the pre-design phase that are existing product/service improvements and extensions per $1,000 revenue Number of concepts in the pre-design phase that are new product/service developments per $100,000 revenue Number of existing product/service improvement and extension projects per $1 billion revenue Number of FTEs for the process "design and develop product/service" per $1 billion revenue Number of FTEs for the process "generate new product/service ideas" per $1 billion revenue Number of FTEs for the process "support product manufacturing or service delivery" per $1 billion revenue Product Development: Number of concepts in the pre-design phase that are existing product/service improvements and extensions / (Total business entity revenue * ) Product Development: a / ( * ) Number of concepts in the pre-design phase that are new product/service developments / (Total business entity revenue * ) Product Development: b / ( * ) Number of projects that are existing product/service improvements and extensions / (Total business entity revenue * ) Product Development: a / ( * ) Number of FTEs who design and develop products/services / (Total business entity revenue * ) Product Development: b / ( * ) Number of FTEs who generate new product/service ideas / (Total business entity revenue * ) Product Development: a / ( * ) Number of FTEs who support product manufacturing or service delivery / (Total business entity revenue * ) Product Development: d / ( * ) 222 of /20/ APQC

223 PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) PROCESS EFFICIENCY (18 MEASURES) Number of FTEs for the process "test market for new or revised products and services" per $1 billion revenue Number of new product/service development projects per $1 billion revenue Percentage of product/service development projects launched as commercial products/services annually Number of FTEs who test market products/services / (Total business entity revenue * ) Product Development: c / ( * ) Number of projects that are new product/service developments / (Total business entity revenue * ) Product Development: b / ( * ) Percentage of new product/service development projects that are commercially launched Ratio of the number of projects to concepts in the pre-design phase for existing product/service extensions and improvements Ratio of the number of projects to concepts in the pre-design phase for new product/service developments Product Development: Number of projects that are existing product/service improvements and extensions / Number of concepts in the pre-design phase that are existing product/service improvements and extensions Product Development: a / a Number of projects that are new product/service developments / Number of concepts in the pre-design phase that are new product/service developments Product Development: b / b Ratio of the total numbers of projects to pre-design concepts Total number of projects / Total number of concepts in the pre-design phase STAFF PRODUCTIVITY (3 MEASURES) Number of existing product/service improvement and extension concepts per generate new product/service ideas FTE Product Development: / Number of concepts in the pre-design phase that are existing product/service improvements and extensions / ((Number of FTEs who develop and manage products and services * Percentage of FTEs who develop and manage products and services who generate new product/service ideas) * 0.010) Product Development: a / (( * a) * 0.010) 223 of /20/ APQC

224 PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) STAFF PRODUCTIVITY (3 MEASURES) Number of existing product/service improvement and extension projects per FTE involved from the start of the design and develop products/services process through the support product manufacturing or service delivery process Number of new product/service development projects per FTE involved from the start of the design and develop products/services process through the support product manufacturing or service delivery process SUPPLEMENTAL INFORMATION (1 MEASURES) Research and development (R&D) cost as a percentage of revenue Number of projects that are existing product/service improvements and extensions / (((Percentage of FTEs who develop and manage products and services who design and develop products/services + Percentage of FTEs who develop and manage products and services who test market products/services + Percentage of FTEs who develop and manage products and services who support product manufacturing or service delivery)*number of FTEs who develop and manage products and services)/100) Product Development: a / ((( b c d)* )/100) Number of projects that are new product/service developments / (((Percentage of FTEs who develop and manage products and services who design and develop products/services + Percentage of FTEs who develop and manage products and services who test market products/services + Percentage of FTEs who develop and manage products and services who support product manufacturing or service delivery)*number of FTEs who develop and manage products and services)/100) Product Development: b / ((( b c d)* )/100) (Costs of research and development (R&D) / Total business entity revenue) * Product Development: ( / ) * of /20/ APQC

225 SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) Combined personnel and systems costs of the customer order management function as a percentage of the total cost the function ((Personnel cost to perform the process "develop customer care/customer service strategy" + Systems cost to perform the process "develop customer care/customer service strategy" + Personnel cost to perform the process "manage sales orders" + Systems cost to perform the process "manage sales orders" + Personnel cost to perform the process "service customers" + Systems cost to perform the process "service customers" + Personnel cost to perform the process "manage returns; manage reverse logistics" + Systems cost to perform the process "manage returns; manage reverse logistics") / (Total cost to perform the process group "develop customer care/customer service strategy" + Total cost to perform the process "manage sales orders" + Total cost to perform the process "service customers" + Total cost to perform the process "manage returns; manage reverse logistics")) * Personnel cost of the process "service customers" per $1,000 revenue Personnel cost to perform the process "manage returns; manage reverse logistics" per $1,000 revenue Systems cost of the process "service customers" per $100,000 revenue Systems cost to perform the process "manage returns; manage reverse logistics" per $100,000 revenue Customer Order Management: ((13.36a b a b a b a b) / (13.36f f f f)) * Personnel cost to perform the process "service customers" / (Total business entity revenue * ) Customer Order Management: a / ( * ) Personnel cost to perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * ) Customer Order Management: a / ( * ) Systems cost to perform the process "service customers" / (Total business entity revenue * ) Customer Order Management: b / ( * ) Systems cost to perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * ) Customer Order Management: b / ( * ) 225 of /20/ APQC

226 SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) Total cost of the customer order management function per $1,000 revenue Total cost of the customer order management function per function FTE Total cost of the customer order management function per sales order (Total cost to perform the process group "develop customer care/customer service strategy" + Total cost to perform the process "manage sales orders" + Total cost to perform the process "service customers" + Total cost to perform the process "manage returns; manage reverse logistics") / (Total business entity revenue * ) Customer Order Management: (13.030f f f f) / ( * ) (Total cost to perform the process group "develop customer care/customer service strategy" + Total cost to perform the process "manage sales orders" + Total cost to perform the process "service customers" + Total cost to perform the process "manage returns; manage reverse logistics") / (Number of FTEs who perform the process group "develop customer care/customer service strategy" + Number of FTEs who perform the process "manage sales orders" + Number of FTEs who perform the process "service customers" + Number of FTEs who perform the process "manage returns; manage reverse logistics") Customer Order Management: ( f f f f) / ( ) (Total cost to perform the process group "develop customer care/customer service strategy" + Total cost to perform the process "manage sales orders" + Total cost to perform the process "service customers" + Total cost to perform the process "manage returns; manage reverse logistics") / Number of sales orders placed Customer Order Management: (13.36f f f f) / of /20/ APQC

227 SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) Total cost of the customer order management function per sales order line item Total cost to perform the process "manage returns; manage reverse logistics" per $1,000 revenue Total cost to perform the process "manage returns; manage reverse logistics" per sales order line item Other cost of the customer order management function as a percentage of the total cost of the function (Total cost to perform the process group "develop customer care/customer service strategy" + Total cost to perform the process "manage sales orders" + Total cost to perform the process "service customers" + Total cost to perform the process "manage returns; manage reverse logistics") / Number of sales order line items Customer Order Management: ( f f f f) / Total cost to perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * ) Customer Order Management: f / ( * ) Total cost to perform the process "manage returns; manage reverse logistics" / Number of sales order line items Customer Order Management: f / ((Costs other than personnel, systems, overhead, and outsourced to perform the process "develop customer care/customer service strategy" + Costs other than personnel, systems, overhead, and outsourced to perform the process "manage sales orders" + Costs other than personnel, systems, overhead, and outsourced to perform the process "service customers" + Costs other than personnel, systems, overhead, and outsourced to perform the process "manage returns; manage reverse logistics") / (Total cost to perform the process group "develop customer care/customer service strategy" + Total cost to perform the process "manage sales orders" + Total cost to perform the process "service customers" + Total cost to perform the process "manage returns; manage reverse logistics")) * Customer Order Management: ((13.36d d d d) / (13.36f f f f)) * of /20/ APQC

228 SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) Other cost of the process "service customers" per $1,000 revenue Other cost to perform the process "manage returns; manage reverse logistics" per $1,000 revenue Outsourced cost of the customer order management function as a percentage of the total cost of the function Outsourced cost of the process "service customers" per $1,000 revenue Outsourced cost to perform the process "manage returns; manage reverse logistics" per $1,000 revenue Costs other than personnel, systems, overhead, and outsourced to perform the process "service customers" / (Total business entity revenue * ) Customer Order Management: d / ( * ) Costs other than personnel, systems, overhead, and outsourced to perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * ) Customer Order Management: 13.91d / ( * ) ((Outsourced cost to perform the process "develop customer care/customer service strategy" + Outsourced cost to perform the process "manage sales orders" + Outsourced cost to perform the process "service customers" + Outsourced cost to perform the process "manage returns; manage reverse logistics") / (Total cost to perform the process group "develop customer care/customer service strategy" + Total cost to perform the process "manage sales orders" + Total cost to perform the process "service customers" + Total cost to perform the process "manage returns; manage reverse logistics")) * Customer Order Management: ((13.36e e e e) / (13.36f f f f)) * Outsourced cost to perform the process "service customers" / (Total business entity revenue * ) Customer Order Management: 13.83e / ( * ) Outsourced cost to perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * ) Customer Order Management: 13.91e / ( * ) 228 of /20/ APQC

229 SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) Overhead cost of the customer order management function as a percentage of the total cost of the function Overhead cost of the process "service customers" per $1,000 revenue Overhead cost to perform the process "manage returns; manage reverse logistics" per $1,000 revenue Personnel cost of the customer order management function as a percentage of the total cost of the function ((Overhead cost to perform the process "develop customer care/customer service strategy" + Overhead cost to perform the process "manage sales orders" + Overhead cost to perform the process "service customers" + Overhead cost to perform the process "manage returns; manage reverse logistics") / (Total cost to perform the process group "develop customer care/customer service strategy" + Total cost to perform the process "manage sales orders" + Total cost to perform the process "service customers" + Total cost to perform the process "manage returns; manage reverse logistics")) * Customer Order Management: (( c c c c) / ( f f f f)) * Overhead cost to perform the process "service customers" / (Total business entity revenue * ) Customer Order Management: c / ( * ) Overhead cost to perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * ) Customer Order Management: 13.91c / ( * ) ((Personnel cost to perform the process "develop customer care/customer service strategy" + Personnel cost to perform the process "manage sales orders" + Personnel cost to perform the process "service customers" + Personnel cost to perform the process "manage returns; manage reverse logistics") / (Total cost to perform the process group "develop customer care/customer service strategy" + Total cost to perform the process "manage sales orders" + Total cost to perform the process "service customers" + Total cost to perform the process "manage returns; manage reverse logistics")) * Customer Order Management: ((13.36a a a a) / (13.36f f f f)) * of /20/ APQC

230 SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) Systems cost of the customer order management function as a percentage of the total cost of the function Total cost of the process "service customers" per "service customers" FTE ((Systems cost to perform the process "develop customer care/customer service strategy" + Systems cost to perform the process "manage sales orders" + Systems cost to perform the process "service customers" + Systems cost to perform the process "manage returns; manage reverse logistics") / (Total cost to perform the process group "develop customer care/customer service strategy" + Total cost to perform the process "manage sales orders" + Total cost to perform the process "service customers" + Total cost to perform the process "manage returns; manage reverse logistics")) * Customer Order Management: (( b b b b) / ( f f f f)) * Total cost to perform the process "service customers" / Number of FTEs who perform the process "service customers" Customer Order Management: 13.83f / Total cost of the process "service customers" per sales order Total cost to perform the process "service customers" / Number of sales orders placed Total cost of the process "service customers" per sales order line item Total cost to perform the process "manage returns; manage reverse logistics" per process FTE Total cost to perform the process "manage returns; manage reverse logistics" per sales order Customer Order Management: 13.83f / Total cost to perform the process "service customers" / Number of sales order line items Customer Order Management: f / Total cost to perform the process "manage returns; manage reverse logistics" / Number of FTEs who perform the process "manage returns; manage reverse logistics" Customer Order Management: 13.91f / Total cost to perform the process "manage returns; manage reverse logistics" / Number of sales orders placed Customer Order Management: 13.91f / of /20/ APQC

231 SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) Total supply chain management cost per sales order line item Supply chain management costs / Number of sales order line items PROCESS EFFICIENCY (11 MEASURES) Customer Order Management: / Customer retention rate Customer retention rate for all customers Number of FTEs that perform the process "service customers" per $1 billion revenue Customer Order Management: Number of FTEs who perform the process "service customers" / (Total business entity revenue * ) Customer Order Management: / ( * ) Key customer profitability Percentage of profitability change for the top 20 percent of customers Number of FTEs that perform the customer order management function per $1 billion revenue Number of FTEs that perform the process "manage returns; manage reverse logistics" per $1 billion revenue Percentage of active customers who transact via an electronic marketplace Percentage of corrective actions for customer complaints that are completed within 15 days Customer Order Management: (Number of FTEs who perform the process group "develop customer care/customer service strategy" + Number of FTEs who perform the process "manage sales orders" + Number of FTEs who perform the process "service customers" + Number of FTEs who perform the process "manage returns; manage reverse logistics") / (Total business entity revenue * ) Customer Order Management: ( ) / ( * ) Number of FTEs who perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * ) Customer Order Management: / ( * ) Percentage of active customers who transact via an electronic marketplace Customer Order Management: Percentage of corrective actions for customer complaints that are completed within 15 days Customer Order Management: of /20/ APQC

232 SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) PROCESS EFFICIENCY (11 MEASURES) Percentage of customer accounts set up for electronic data interchange (EDI) (Customer accounts set up for EDI to submit sales orders / Number of customers in the customer master file) * Customer Order Management: ( / ) * Percentage of sales order line items delivered on time (Sales order line items delivered on time as scheduled / Number of sales order line items) * Percentage of sales order line items requiring no human intervention to create, modify, or fulfill Customer Order Management: ( / ) * Percentage of sales order line items requiring no manual intervention to create, modify, or fulfill Customer Order Management: Percentage of sales orders transacted via a portal Percentage of sales orders transacted via portal Customer Order Management: SUPPLEMENTAL INFORMATION (37 MEASURES) Percentage of returned goods that are disposed of through other methods Percentage of returned goods that are disposed of through other methods Customer Order Management: 13.95h Percentage of returned goods that are donated Percentage of returned goods that are donated Customer Order Management: 13.95a Percentage of returned goods that are recycled (materials reclaimed, leased) Percentage of returned goods that are remanufactured and resold through a secondary channel Percentage of returned goods that are recycled Customer Order Management: b Percentage of returned goods that are remanufactured and resold Percentage of returned goods that are repackaged and resold through a secondary channel Customer Order Management: 13.95c Percentage of returned goods that are repackaged and resold Percentage of returned goods that are resold as-is through a secondary channel Customer Order Management: d Percentage of returned goods that are resold as-is Customer Order Management: 13.95e 232 of /20/ APQC

233 SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) SUPPLEMENTAL INFORMATION (37 MEASURES) Percentage of returned goods that are sent to a landfill Percentage of returned goods that are sent to a landfill Customer Order Management: g Percentage of returned goods that are sold as scrap Percentage of returned goods that are sold as scrap Percentage of sales order line items changed after initial order placement through direct connection to the system Percentage of sales order line items changed after initial order placement through electronic data interchange (EDI) Percentage of sales order line items changed after initial order placement through Percentage of sales order line items changed after initial order placement through fax and mail Percentage of sales order line items changed after initial order placement through other methods Customer Order Management: f (Number of sales order line items changed after initial order placement through direct connection to the system / Number of sales order line items changed by the customer after the initial order placement) * Customer Order Management: (13.67d / 13.67i) * (Number of sales order line items changed after initial order placement through EDI / Number of sales order line items changed by the customer after the initial order placement) * Customer Order Management: (13.058c / i) * (Number of sales order line items changed after initial order placement through / Number of sales order line items changed by the customer after the initial order placement) * Customer Order Management: (13.67e / 13.67i) * (Number of sales order line items changed after initial order placement through fax and mail / Number of sales order line items changed by the customer after the initial order placement) * Customer Order Management: (13.058f / i) * (Number of sales order line items changed after initial order changed through methods other than the internet, WAP, EDI, direct connection to the system, , fax and mail, and the telephone / Number of sales order line items changed by the customer after the initial order placement) * Customer Order Management: (13.67h / 13.67i) * of /20/ APQC

234 SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) SUPPLEMENTAL INFORMATION (37 MEASURES) Percentage of sales order line items changed after initial order placement through telephone Percentage of sales order line items changed after initial order placement through the internet Percentage of sales order line items changed after initial order placement through WAP Percentage of sales order line items changed by the customer following initial order entry Percentage of sales orders not fulfilled due to lack of production capacity/stockouts Percentage of total returns flow generated due to disposal requirements Percentage of total returns flow generated due to field service/corrective action Percentage of total returns flow generated due to marketing returns (Number of sales order line items changed after initial order placement through telephone / Number of sales order line items changed by the customer after the initial order placement) * Customer Order Management: (13.058g / i) * (Number of sales order line items changed after initial order placement through the internet / Number of sales order line items changed by the customer after the initial order placement) * Customer Order Management: (13.67a / 13.67i) * (Number of sales order line items changed after initial order placement through WAP / Number of sales order line items changed by the customer after the initial order placement) * Customer Order Management: (13.058b / i) * (Number of sales order line items changed by the customer after the initial order placement / Number of sales order line items) * Customer Order Management: ( / ) * Percentage of sales orders not fulfilled due to lack of production capacity/stockouts Customer Order Management: Percentage of total returns flow generated due to disposal requirements Customer Order Management: 13.94h Percentage of total returns flow generated due to field service/corrective action Customer Order Management: f Percentage of total returns flow generated due to marketing returns Customer Order Management: 13.94b 234 of /20/ APQC

235 SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) SUPPLEMENTAL INFORMATION (37 MEASURES) Percentage of total returns flow generated due to other events Percentage of total returns flow generated due to reclamation of leased products Percentage of total returns flow generated due to reusable packaging Percentage of total returns flow generated due to stockbalancing/marketing returns Percentage of total returns flow generated due to transit damage Percentage of total returns flow generated due to warranty/end-of-life returns Percentage of total sales order line items not fulfilled due to lack of production capacity/stockouts Revenue received from EDI orders as a percentage of total business entity revenue Revenue received from orders as a percentage of total business entity revenue Revenue received from fax and mail orders as a percentage of total business entity revenue Percentage of total returns flow generated due to other events Customer Order Management: i Percentage of total returns flow generated due to reclamation of leased products Customer Order Management: 13.94g Percentage of total returns flow generated due to reusable packaging Customer Order Management: e Percentage of total returns flow generated due to stock-balancing/marketing returns Customer Order Management: 13.94a Percentage of total returns flow generated due to transit damage Customer Order Management: d Percentage of total returns flow generated due to warranty/end-of-life returns Customer Order Management: 13.94c (Number of sales orders line items not fulfilled due to lack of production capacity/stockouts / Number of sales order line items) * Customer Order Management: ( / ) * (Revenue received from EDI orders / Total business entity revenue) * Customer Order Management: (13.057c / i) * (Revenue received from orders / Total business entity revenue) * Customer Order Management: (13.66e / 13.66i) * (Revenue received from fax and mail orders / Total business entity revenue) * Customer Order Management: (13.057f / i) * of /20/ APQC

236 SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) SUPPLEMENTAL INFORMATION (37 MEASURES) Revenue received from internet orders as a percentage of total business entity revenue Revenue received from internet orders, WAP orders, EDI orders, and orders from a direct connection to the system as a percentage of total business entity revenue Revenue received from orders through a direct connection to the system as a percentage of total business entity revenue Revenue received from orders through other methods as a percentage of total business entity revenue Revenue received from telephone orders as a percentage of total business entity revenue Revenue received from WAP orders as a percentage of total business entity revenue (Revenue received from internet orders / Total business entity revenue) * Customer Order Management: (13.66a / 13.66i) * ((Revenue received from internet orders + Revenue received from WAP orders + Revenue received from EDI orders + Revenue received from orders through a direct connection to the system) / Total business entity revenue) * Customer Order Management: ((13.66a b c d) / 13.66i) * (Revenue received from orders through a direct connection to the system / Total business entity revenue) * Customer Order Management: (13.66d / 13.66i) * (Revenue received from orders through other methods / Total business entity revenue) * Customer Order Management: (13.66h / 13.66i) * (Revenue received from telephone orders / Total business entity revenue) * Customer Order Management: (13.66g / 13.66i) * (Revenue received from WAP orders / Total business entity revenue) * Customer Order Management: (13.057b / i) * of /20/ APQC

237 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) COST EFFECTIVENESS (39 MEASURES) Freight cost to perform the process "operate outbound transportation" per $1,000 revenue Freight cost to perform the process "operate outbound transportation" /(Total business entity revenue *.001) Total cost to perform the logistics process group "manage logistics and warehousing" per "define logistics strategy", "plan and manage inbound material flow", "operate warehousing", and "operate outbound transportation" process FTE Logistics: f /( *.001) Total cost to perform the process group "manage logistics and warehousing" /(Number of FTEs who perform the process "operate outbound transportation" + Number of FTEs who perform the process "operate warehousing" + Number of FTEs who perform the process "plan and manage inbound material flow" + Number of FTEs who perform the process "define logistics strategy") Total cost to perform the process "define logistics strategy" per $1,000 revenue Total cost to perform the process "operate outbound transportation" per $1,000 revenue Total cost to perform the process "operate warehousing" per $1,000 revenue Logistics: /( d c b a) Total cost to perform the process "define logistics strategy" / (Total business entity revenue * ) Logistics: f / ( * ) Total cost to perform the process "operate outbound transportation" /(Total business entity revenue *.001) Logistics: g /( *.001) Total cost to perform the process "operate warehousing" /(Total business entity revenue *.001) Total cost to perform the process "plan and manage inbound material flow" per $1,000 revenue Logistics: f /( *.001) Total cost to perform the process "plan and manage inbound material flow" /(Total business entity revenue *.001) Total cost to perform the process group "manage logistics and warehousing" as a percentage of sales Total cost to perform the process group "manage logistics and warehousing" per sales order fulfilled Logistics: f /( *.001) Total logistics cost as a percentage of sales Logistics: Total cost to perform the process group "manage logistics and warehousing" /Number of sales orders fulfilled Logistics: / of /20/ APQC

238 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) COST EFFECTIVENESS (39 MEASURES) Freight cost to perform the process "operate outbound transportation" as a percentage of the total logistics process group "manage logistics and warehousing" excluding "manage returns; manage reverse logistics" cost Other cost to perform the process "define logistics strategy" per $1,000 revenue Other cost to perform the process "operate outbound transportation" per $1,000 revenue Other cost to perform the process "operate warehousing" per $1,000 revenue Other cost to perform the process "plan and manage inbound material flow" per $1,000 revenue Outsourced cost to perform the process "define logistics strategy" per $1,000 revenue Outsourced cost to perform the process "operate outbound transportation" per $1,000 revenue (Freight cost to perform the process "operate outbound transportation" / (Total cost to perform the process "define logistics strategy" + Total cost to perform the process "plan and manage inbound material flow" + Total cost to perform the process "operate warehousing" + Total cost to perform the process "operate outbound transportation")) * Logistics: (15.123f / (15.051f f f g)) * Costs other than personnel, systems, overhead, and outsourced to perform the process "define logistics strategy" / (Total business entity revenue * ) Logistics: d / ( * ) Costs other than personnel, systems, overhead, outsourced and freight to perform the process "operate outbound transportation" /(Total business entity revenue *.001) Logistics: d /( *.001) Costs other than personnel, systems, overhead, and outsourced to perform the process "operate warehousing" /(Total business entity revenue *.001) Logistics: d /( *.001) Costs other than personnel, systems, overhead, and outsourced to perform the process "plan and manage inbound material flow" /(Total business entity revenue *.001) Logistics: d /( *.001) Outsourced cost to perform the process "define logistics strategy" / (Total business entity revenue * ) Logistics: e / ( * ) Outsourced cost to perform the process "operate outbound transportation" /(Total business entity revenue *.001) Logistics: e /( *.001) 238 of /20/ APQC

239 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) COST EFFECTIVENESS (39 MEASURES) Outsourced cost to perform the process "operate warehousing" per $1,000 revenue Outsourced cost to perform the process "plan and manage inbound material flow" per $1,000 revenue Overhead cost to perform the process "define logistics strategy" per $1,000 revenue Overhead cost to perform the process "operate outbound transportation" per $1,000 revenue Overhead cost to perform the process "operate warehousing" per $1,000 revenue Overhead cost to perform the process "plan and manage inbound material flow" per $1,000 revenue Personnel cost to perform the process "define logistics strategy" per $1,000 revenue Personnel cost to perform the process "operate outbound transportation" per $1,000 revenue Personnel cost to perform the process "operate warehousing" per $1,000 revenue Outsourced cost to perform the process "operate warehousing" /(Total business entity revenue *.001) Logistics: e /( *.001) Outsourced cost to perform the process "plan and manage inbound material flow" /(Total business entity revenue *.001) Logistics: e /( *.001) Overhead cost to perform the process "define logistics strategy" / (Total business entity revenue * ) Logistics: c / ( * ) Overhead cost to perform the process "operate outbound transportation" /(Total business entity revenue *.001) Logistics: c /( *.001) Overhead cost to perform the process "operate warehousing" /(Total business entity revenue *.001) Logistics: c /( *.001) Overhead cost to perform the process "plan and manage inbound material flow" /(Total business entity revenue *.001) Logistics: c /( *.001) Personnel cost to perform the process "define logistics strategy" / (Total business entity revenue * ) Logistics: a / ( * ) Personnel cost to perform the process "operate outbound transportation" /(Total business entity revenue *.001) Logistics: a /( *.001) Personnel cost to perform the process "operate warehousing" /(Total business entity revenue *.001) Logistics: a /( *.001) 239 of /20/ APQC

240 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) COST EFFECTIVENESS (39 MEASURES) Personnel cost to perform the process "plan and manage inbound material flow" per $1,000 revenue Premium freight charges as a percentage of total freight charges Systems cost to perform the process "define logistics strategy" per $100,000 revenue Systems cost to perform the process "operate outbound transportation" per $100,000 revenue Systems cost to perform the process "operate warehousing" per $100,000 revenue Systems cost to perform the process "plan and manage inbound material flow" per $100,000 revenue Total cost to perform the process "define logistics strategy" per process FTE Total cost to perform the process "operate outbound transportation" as a percentage of cost of goods sold Total cost to perform the process "operate outbound transportation" per process FTE Personnel cost to perform the process "plan and manage inbound material flow" /(Total business entity revenue *.001) Logistics: a /( *.001) Premium freight charges as a percentage of total freight charges Logistics: Systems cost to perform the process "define logistics strategy" / (Total business entity revenue * ) Logistics: b / ( * ) Systems cost to perform the process "operate outbound transportation" /(Total business entity revenue *.00001) Logistics: b /( *.00001) Systems cost to perform the process "operate warehousing" /(Total business entity revenue *.00001) Logistics: b /( *.00001) Systems cost to perform the process "plan and manage inbound material flow" /(Total business entity revenue *.00001) Logistics: b /( *.00001) Total cost to perform the process "define logistics strategy" / Number of FTEs who perform the process "define logistics strategy" Logistics: f / (Total cost to perform the process "operate outbound transportation" /Cost of goods sold (COGS)) * 100 Logistics: ( g / ) * 100 Total cost to perform the process "operate outbound transportation" /Number of FTEs who perform the process "operate outbound transportation" Logistics: g / d 240 of /20/ APQC

241 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) COST EFFECTIVENESS (39 MEASURES) Total cost to perform the process "operate outbound transportation" per sales order Total cost to perform the process "operate warehousing" as a percentage of cost of goods sold Total cost to perform the process "operate warehousing" per process FTE Total cost to perform the process "operate warehousing" per sales order Total cost to perform the process "plan and manage inbound material flow" per process FTE Total cost to perform the process group "manage logistics and warehousing" as a percentage of costs of goods sold Total cost to perform the process "operate outbound transportation" /Number of sales orders fulfilled Logistics: g / (Total cost to perform the process "operate warehousing" /Cost of goods sold (COGS)) * 100 Logistics: ( f / ) * 100 Total cost to perform the process "operate warehousing" /Number of FTEs who perform the process "operate warehousing" Logistics: f / c Total cost to perform the process "operate warehousing" /Number of sales orders fulfilled Logistics: f / Total cost to perform the process "plan and manage inbound material flow" /Number of FTEs who perform the process "plan and manage inbound material flow" Logistics: f / b (Total cost to perform the process group "manage logistics and warehousing" / Cost of goods sold (COGS)) * 100 CYCLE TIME (7 MEASURES) Logistics: ( / ) * Cash-to-cash cycle time in days Cash-to-cash cycle time in days Logistics: Customer order cycle time in days Cycle time in days from a customer's placing a primary product/service order to the product/service's delivery Logistics: Dock-to-stock cycle time in hours for supplier deliveries Dock-to-stock cycle time for supplier deliveries in hours Logistics: Pick-to-ship cycle time in hours for customer orders Pick-to-ship cycle time in hours for customer orders Logistics: of /20/ APQC

242 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) CYCLE TIME (7 MEASURES) Return processing cycle time in days Return processing cycle time in days Logistics: Customer shipment to delivery cycle time in days Customer shipment to delivery cycle time in hours / Cycle time in hours from receiving a customer's order to completing the order's preparation Logistics: / 24 Cycle time in hours from receiving a customer's order to completing the order's preparation PROCESS EFFICIENCY (64 MEASURES) Logistics: Inventory accuracy Inventory accuracy Number of FTEs that perform the logistics process group "manage logistics and warehousing" excluding "manage returns; manage reverse logistics" per $1 billion revenue Number of FTEs that perform the process "define logistics strategy" per $1 billion revenue Number of FTEs that perform the process "operate outbound transportation" per $1 billion revenue Number of FTEs that perform the process "operate warehousing" per $1 billion revenue Number of FTEs that perform the process "plan and manage inbound material flow" per $1 billion revenue Logistics: (Number of FTEs who perform the process "operate outbound transportation" + Number of FTEs who perform the process "operate warehousing" + Number of FTEs who perform the process "plan and manage inbound material flow" + Number of FTEs who perform the process "define logistics strategy") / (Total business entity revenue * ) Logistics: ( d c b a) / ( * ) Number of FTEs who perform the process "define logistics strategy" /(Total business entity revenue * ) Logistics: a /( * ) Number of FTEs who perform the process "operate outbound transportation" /(Total business entity revenue * ) Logistics: d /( * ) Number of FTEs who perform the process "operate warehousing" /(Total business entity revenue * ) Logistics: c /( * ) Number of FTEs who perform the process "plan and manage inbound material flow" /(Total business entity revenue * ) Logistics: b /( * ) 242 of /20/ APQC

243 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) PROCESS EFFICIENCY (64 MEASURES) Order fill rate Order fill rate Logistics: Accurate documentation rate Accurate documentation rate Logistics: Average monthly national forecast error measured by the mean absolute percentage error (MAPE) Average monthly product family logistics forecast error (mean absolute percentage error, MAPE) Average monthly shipping location forecast error measured by the mean absolute percentage error (MAPE) Average monthly national forecast error measured by the mean absolute percentage error (MAPE) Logistics: a Average monthly product family logistics forecast error Logistics: c Average monthly shipping location forecast error measured by the mean absolute percentage error (MAPE) Logistics: b Cost of damaged product as a percentage of sales Cost of damaged product as a percentage of sales Direct labor as a percentage of total labor used in the process group "manage logistics and warehousing" Expedited costs as a percentage of total cost of the logistics process group "manage logistics and warehousing" Logistics: Percentage of labor used in process group "manage logistics and warehousing" that is direct labor Logistics: Percentage of total logistics costs that are expedited Logistics: Field finished goods inventory days of supply Field finished goods inventory days of supply Logistics: Finished goods inventory days of supply (Finished goods inventory days of supply + Field finished goods inventory days of supply) Logistics: ( ) Full trailer-load or full container-load capacity utilization Full trailer-load or full container-load capacity utilization Logistics: of /20/ APQC

244 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) PROCESS EFFICIENCY (64 MEASURES) Gross value of on-hand balance for typical parts that have sales or usage between 1 and 100 units as a percentage of total gross typical parts inventory value (Gross value of on-hand balance for typical products that have sales or usage between 1 and 100 units / Total gross value of on-hand balance for all typical products) * Gross value of on-hand balance for typical parts that have sales or usage between 101 and 1,000 units as a percentage of total gross typical parts inventory value Gross value of on-hand balance for typical parts that have sales or usage of 0 units as a percentage of total gross typical parts inventory value Gross value of on-hand balance for typical parts that have sales or usage of more than 1,000 units as a percentage of total gross typical parts inventory value Logistics: (15.093b / e) * Percentage of on-hand balance value for SKUs with sales between 101 and 1000 Logistics: c (Gross value of on-hand balance for typical products that have zero sales or usage / Total gross value of on-hand balance for all typical products) * Logistics: (15.093a / e) * Percentage of on-hand balance value for SKUs with sales greater than 1000 Logistics: d Inventory value per $1,000 total revenue Gross value of inventory /(Total business entity revenue *.001) Number of FTEs that perform the process "define logistics strategy" as a percentage of FTEs that perform the process group "manage logistics and warehousing" Number of SKUs for service/repair parts that have sales between 1 and 100 as a percentage of the total number of SKUs for service/repair parts Number of SKUs for service/repair parts that have sales between 101 and 1,000 as a percentage of the total number of SKUs for service/repair parts Number of SKUs for service/repair parts that have sales greater than 1,000 as a percentage of the total number of SKUs for service/repair parts Logistics: /( *.001) (Number of FTEs who perform the process "define logistics strategy" /(Number of FTEs who perform the process "define logistics strategy" + Number of FTEs who perform the process "plan and manage inbound material flow" + Number of FTEs who perform the process "operate warehousing" + Number of FTEs who perform the process "operate outbound transportation")) *100 Logistics: ( a /( a b c d)) *100 (Number of SKUs for service/repair parts that have sales between 1 and 100 / Total number of SKUs for service/repair parts) * Logistics: (15.094b / e) * Percentage of total parts with sales between 101 and 1000 Logistics: c Percentage of total parts with sales greater than 1000 Logistics: d 244 of /20/ APQC

245 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) PROCESS EFFICIENCY (64 MEASURES) Number of SKUs for service/repair parts that have zero sales as a percentage of the total number of SKUs for service/repair parts Number of SKUs for typical products that have sales between 1 and 100 as a percentage of the total number of SKUs for typical products Number of SKUs for typical products that have sales between 101 and 1,000 as a percentage of the total number of SKUs for typical products Number of SKUs for typical products that have sales greater than 1,000 as a percentage of the total number of SKUs for typical products Number of SKUs for typical products that have zero sales as a percentage of the total number of SKUs for typical products (Number of SKUs for service/repair parts that have zero sales / Total number of SKUs for service/repair parts) * Logistics: (15.094a / e) * Percentage of SKUs for typical products with sales between 1 and 100 Logistics: b (Number of SKUs for typical products that have sales between 101 and 1,000 / Total number of SKUs for typical products) * Logistics: (15.092c / e) * (Number of SKUs for typical products that have sales greater than 1,000 / Total number of SKUs for typical products) * Logistics: (15.092d / e) * Percentage of SKUs for typical products with zero sales Logistics: a On-site finished goods inventory days of supply Finished goods inventory days of supply Logistics: Order line fill rate Order line fill rate Logistics: Percentage of annual expedited orders resulting from inaccurate demand forecasts Percentage of annual expedited orders resulting from information technology/system failure Percentage of annual expedited orders resulting from late delivery/loss in transit Percentage of annual expedited orders resulting from manufacturing equipment failure Percentage of expedited orders resulting from inaccurate demand forecasts Logistics: h Percentage of expedited orders resulting from information technology/system failure Logistics: k Percentage of expedited orders resulting from late delivery/loss in transit Logistics: e Percentage of expedited orders resulting from manufacturing equipment failure Logistics: c 245 of /20/ APQC

246 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) PROCESS EFFICIENCY (64 MEASURES) Percentage of annual expedited orders resulting from network stock re-balances Percentage of annual expedited orders resulting from other issues Percentage of annual expedited orders resulting from poor transportation planning Percentage of annual expedited orders resulting from production schedule changes Percentage of annual expedited orders resulting from raw material shortages Percentage of annual expedited orders resulting from transportation equipment failure Percentage of annual expedited orders resulting from unavailable transport equipment Percentage of business entity's total number of expedited orders caused by: documentation errors Percentage of logistics costs associated with the physical transportation, storage, or handling of returned product Percentage of expedited orders resulting from network stock re-balances Logistics: i Percentage of expedited orders resulting from other issues Logistics: l Percentage of expedited orders resulting from poor transportation planning Logistics: g Percentage of expedited orders resulting from production schedule changes Logistics: b Percentage of expedited orders resulting from raw material shortages Logistics: a Percentage of expedited orders resulting from transportation equipment failure Logistics: d Percentage of expedited orders resulting from unavailable transport equipment Logistics: f Percentage of expedited orders resulting from documentation error Logistics: j Percentage of logistics costs associated with the physical transportation, storage, or handling of returned product Logistics: Percentage of orders delivered complete and on time Percentage of sales orders delivered complete and on time Logistics: Percentage of orders expedited Percentage of total sales orders considered expedited Logistics: of /20/ APQC

247 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) PROCESS EFFICIENCY (64 MEASURES) Percentage of orders shipped complete and on time Percentage of sales orders shipped complete and on time Percentage of outbound transport containers with multiplecustomer orders Percentage of returned product flowing through the same logistics network as primary products Logistics: Percentage of outbound transport containers with multiple-customer orders Logistics: Percentage of returned product flowing through the same logistics network as primary products Logistics: Percentage of sales orders delivered on time Percentage of sales orders delivered on time Percentage of sales orders filled completely from the primary sourcing location Logistics: Percentage of sales orders completely filled from the primary sourcing location Percentage of sales orders shipped as part of full-load shipments Logistics: Percentage of total sales orders shipped in fullload shipments Logistics: Percentage of sales orders shipped on core carriers Percentage of sales orders shipped on core carriers Logistics: Percentage of SKUs tracked by radio frequency Percentage of SKUs tracked by radio frequency Logistics: Percentage of supplier on-time delivery Percentage of supplier on-time delivery Logistics: Perfect condition rate Perfect condition rate Logistics: Total inventory turns Total inventory turns rate Logistics: a Turnover rate of logistics personnel Turnover rate of logistics personnel Logistics: of /20/ APQC

248 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) PROCESS EFFICIENCY (64 MEASURES) Unit fill rate Unit fill rate Logistics: Value of returned products as a percentage of sales Value of returned products as a percentage of sales Value of sales order line items not fulfilled due to production capacity or stockouts as a percentage of revenue Logistics: Value of sales order line items not fulfilled due to production capacity or stockouts as a percentage of revenue Logistics: Warehouse slot utilization Warehouse slot utilization Logistics: STAFF PRODUCTIVITY (2 MEASURES) Number of annual sales orders filled per "operate warehousing" FTE Number of sales order line items filled per "operate warehousing" FTE SUPPLEMENTAL INFORMATION (10 MEASURES) Approved preferred/core carriers for primary transportation as a percentage of total carriers used for primary transportation Gross value of on-hand balance for service/repair parts that have sales or usage between 1 and 100 units as a percentage of total gross service/repair parts inventory value Number of sales orders fulfilled /Number of FTEs who perform the process "operate warehousing" Logistics: / c Number of sales order line items / Number of FTEs who perform the process "operate warehousing" Logistics: / (Number of approved preferred/core carriers for primary transportation mode / Number of carriers used for primary transportation mode in the last twelve months) * Logistics: ( / ) * (Gross value of on-hand balance for service/repair products that have sales or usage between 1 and 100 units / Total gross value of on-hand balance for all service/repair products) * Gross value of on-hand balance for service/repair parts that have sales or usage between 101 and 1,000 units as a percentage of total gross service/repair parts inventory value Logistics: (15.095b / e) * Percentage of on-hand balance value for parts with sales between 101 and 1000 Logistics: c 248 of /20/ APQC

249 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) SUPPLEMENTAL INFORMATION (10 MEASURES) Gross value of on-hand balance for service/repair parts that have sales or usage of 0 units as a percentage of total gross service/repair parts inventory value Gross value of on-hand balance for service/repair parts that have sales or usage of more than 1,000 units as a percentage of total gross service/repair parts inventory value Number of FTEs that perform the process "operate outbound transportation" as a percentage of FTEs that perform the process group "manage logistics and warehousing" Number of FTEs that perform the process "operate warehousing" as a percentage of FTEs that perform the process group "manage logistics and warehousing" Number of FTEs that perform the process "plan and manage inbound material flow" as a percentage of FTEs that perform the process group "manage logistics and warehousing" (Gross value of on-hand balance for service/repair products that have zero sales or usage / Total gross value of on-hand balance for all service/repair products) * Logistics: (15.095a / e) * Percentage of on-hand balance value for parts with sales greater than 1000 Logistics: d (Number of FTEs who perform the process "operate outbound transportation" /(Number of FTEs who perform the process "define logistics strategy" + Number of FTEs who perform the process "plan and manage inbound material flow" + Number of FTEs who perform the process "operate warehousing" + Number of FTEs who perform the process "operate outbound transportation")) *100 Logistics: ( d /( a b c d)) *100 (Number of FTEs who perform the process "operate warehousing" /(Number of FTEs who perform the process "define logistics strategy" + Number of FTEs who perform the process "plan and manage inbound material flow" + Number of FTEs who perform the process "operate warehousing" + Number of FTEs who perform the process "operate outbound transportation")) *100 Logistics: ( c /( a b c d)) *100 (Number of FTEs who perform the process "plan and manage inbound material flow" /(Number of FTEs who perform the process "define logistics strategy" + Number of FTEs who perform the process "plan and manage inbound material flow" + Number of FTEs who perform the process "operate warehousing" + Number of FTEs who perform the process "operate outbound transportation")) *100 Logistics: ( b /( a b c d)) * of /20/ APQC

250 SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) SUPPLEMENTAL INFORMATION (10 MEASURES) Percentage of finished goods inventory requiring special handling or storage Percentage of finished goods inventory requiring special handling or storage Logistics: Percentage of sales orders scheduled to customer request Percentage of total sales orders scheduled according to customer request Logistics: of /20/ APQC

251 SUPPLY CHAIN MANAGEMENT (SCM) MANUFACTURING (31 MEASURES) COST EFFECTIVENESS (7 MEASURES) Manufacturing controllable cost as a percentage of revenue (Manufacturing controllable costs / Total business entity revenue) * Manufacturing: ( / ) * Scrap and rework costs as a percentage of sales Scrap and rework costs as a percentage of sales Manufacturing: Total cost to manufacture per $1,000 revenue Total cost to manufacture / (Total business entity revenue *.001) Engineering change order (ECO) costs as a percentage of the total new product development cost Manufacturing: / ( *.001) Engineering change-order costs as a percentage of total new product development costs Manufacturing: Labor costs as a percentage of cost of goods sold Labor cost as a percentage of cost of goods sold Manufacturing: a Material costs as a percentage of cost of goods sold Material cost as a percentage of cost of goods sold Manufacturing: c Overhead costs as a percentage of cost of goods sold Overhead cost as a percentage of cost of goods sold CYCLE TIME (4 MEASURES) Manufacturing: b Primary product manufacturing cycle time in hours Primary product manufacturing cycle time in hours Manufacturing: Engineering change order (ECO) cycle time Engineering change-order cycle time in days Manufacturing: Maximum elapsed time it takes to engineer, select, and negotiate with suppliers and order materials for customized configuration of non-standard items (capability model engineer-to-order only) Maximum elapsed time it takes to engineer, select, and negotiate with suppliers and order materials for customized configuration of nonstandard items (capability model engineer-toorder only) Manufacturing: Primary product standard customer lead time in days Primary product standard customer lead time in days Manufacturing: of /20/ APQC

252 SUPPLY CHAIN MANAGEMENT (SCM) MANUFACTURING (31 MEASURES) PROCESS EFFICIENCY (19 MEASURES) Actual production rate as a percentage of the maximum capable production rate Costs of production material handling damage as a percentage of total material costs Actual production rate as a percentage of the maximum for primary products Manufacturing: Costs of production material handling damage as a percentage of total material costs Manufacturing: Finished-product first-pass quality yield for primary products Finished-product first-pass quality yield for primary products Manufacturing: Perfect order performance Perfect order performance Manufacturing: Asset turns Total asset turn rate Manufacturing: Cost of work-in-process (WIP) damaged during handling or storage as a percentage of total material cost Costs of WIP damaged in handling or storage as a percentage of total material costs Manufacturing: Direct labor availability Percentage of direct labor in manufacturing that is available for manufacturing activities Manufacturing: Inventory obsolescence as a percentage of total inventory Value of inventory obsolescence as a percentage of total inventory value Manufacturing: Percentage of defective parts per million Percentage of defective parts per million Manufacturing: L Percentage of total labor used in manufacturing classified as direct labor Personnel turnover rate as percentage of total work force for the most recent fiscal year Production schedule attainment during a primary products planning period Percentage of total labor used in manufacturing classified as direct labor Manufacturing: Personnel turnover rate as percentage of total work force for the most recent fiscal year Manufacturing: Production schedule attainment during a primary products planning period Manufacturing: of /20/ APQC

253 SUPPLY CHAIN MANAGEMENT (SCM) MANUFACTURING (31 MEASURES) PROCESS EFFICIENCY (19 MEASURES) Raw material inventory days of supply Raw material days of supply Manufacturing: Raw material inventory turns Raw material inventory turn rate Manufacturing: Return on fixed assets Return on fixed assets Manufacturing: Return on invested capital Return on invested capital Manufacturing: Shrinkage as a percentage of revenue (Value of your business entity's shrinkage / Total business entity revenue) * 100 Manufacturing: ( / ) * Work-in-process (WIP) inventory days of supply Work-in-process days of supply Manufacturing: Work-in-process (WIP) inventory turns WIP inventory turn rate in turns STAFF PRODUCTIVITY (1 MEASURES) Manufacturing: Value of plant shipments per employee Most recent fiscal year's approximate currency value of plant shipments per employee Manufacturing: of /20/ APQC

254 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) COST EFFECTIVENESS (47 MEASURES) Total cost of the process group "Procure materials and services" per $1,000 revenue Total cost to perform the process "appraise and develop suppliers" per $1,000 purchases Total cost to perform the process "appraise and develop suppliers" per $1,000 revenue Total cost to perform the process "develop sourcing strategies" per $1,000 purchases Total cost to perform the process "develop sourcing strategies" per $1,000 revenue Total cost to perform the process "select suppliers and develop/maintain contracts" per $1,000 purchases Total cost to perform the process "select suppliers and develop/maintain contracts" per $1,000 revenue Total cost to perform the procurement process group as a percentage of revenue Total cost to perform the procurement process group per $1,000 purchases Total cost to perform the process group "procure materials and services" / (Total business entity revenue *.001) Procurement: / ( *.001) Total cost to perform the process "appraise and develop suppliers" / (Value of all materials and services purchased * ) Procurement: 8.084f / ( * ) Total cost to perform the process "appraise and develop suppliers" / (Total business entity revenue * ) Procurement: f / ( * ) Total cost to perform the process "develop sourcing strategies" / (Value of all materials and services purchased * ) Procurement: 8.030f / ( * ) Total cost to perform the process "develop sourcing strategies" / (Total business entity revenue * ) Procurement: f / ( * ) Total cost to perform the process "select suppliers and develop/maintain contracts" / (Value of all materials and services purchased * ) Procurement: f / ( * ) Total cost to perform the process "select suppliers and develop/maintain contracts" / (Total business entity revenue * ) Procurement: 8.052f / ( * ) (Total cost to perform the process group "procure materials and services" / Total business entity revenue) * 100 Procurement: ( / ) * 100 Total cost to perform the process group "procure materials and services" / (Value of all materials and services purchased*.001) Procurement: / ( *.001) 254 of /20/ APQC

255 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) COST EFFECTIVENESS (47 MEASURES) Total cost to perform the procurement process group per process group FTE Total cost to perform the process group "procure materials and services" / (Number of FTEs who perform the process "develop sourcing strategies" + Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" + Number of FTEs who perform the process group "order materials and services"+ Number of FTEs who perform the process "appraise and develop suppliers") Total cost to perform the procurement process group per purchase order Other cost of the process "appraise and develop suppliers" per $1,000 revenue Other cost of the process "develop sourcing strategies" per $1,000 revenue Other cost of the process "order materials and services" per $1,000 revenue Other cost of the process "select suppliers and develop/maintain contracts" per $1,000 revenue Other cost to perform the process "order materials and services" per $1,000 purchases Procurement: / ( ) Total cost to perform the process group "procure materials and services" / Number of purchase orders placed Procurement: / Overhead cost to perform the process "appraise and develop suppliers"/(total business entity revenue*0.0010) Procurement: 8.084c/(8.0110*0.0010) Costs other than personnel, systems, overhead, and outsourced to perform the process "develop sourcing strategies"/(total business entity revenue*0.0010) Procurement: 8.030d/(8.0110*0.0010) Costs other than personnel, systems, overhead, and outsourced to perform the process "order materials and services"/(total business entity revenue*0.0010) Procurement: d/( *0.0010) Costs other than personnel, systems, overhead, and outsourced to perform the process "select suppliers and develop/maintain contracts"/ (Total business entity revenue*0.0010) Procurement: 8.052d/(8.0110*0.0010) Costs other than personnel, systems, overhead, and outsourced to perform the process "order materials and services" / (Value of all materials and services purchased *.001) Procurement: d / ( *.001) 255 of /20/ APQC

256 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) COST EFFECTIVENESS (47 MEASURES) Outsourced cost of the process "appraise and develop suppliers" per $1,000 revenue Outsourced cost of the process "develop sourcing strategies" per $1,000 revenue Outsourced cost of the process "order materials and services" per $1,000 revenue Outsourced cost of the process "select suppliers and develop/maintain contracts" per $1,000 revenue Outsourcing cost to perform the process "order materials and services" per $1,000 purchases Overhead cost of the process "appraise and develop suppliers" per $1,000 revenue Overhead cost of the process "develop sourcing strategies" per $1,000 revenue Overhead cost of the process "order materials and services" per $1,000 revenue Overhead cost of the process "select suppliers and develop/maintain contracts" per $1,000 revenue Costs other than personnel, systems, overhead, and outsourced to perform the process "appraise and develop suppliers"/(total business entity revenue*0.0010) Procurement: 8.084d/(8.0110*0.0010) Outsourced cost to perform the process "develop sourcing strategies"/(total business entity revenue*0.0010) Procurement: 8.030e/(8.0110*0.0010) Outsourced cost to perform the process "order materials and services"/(total business entity revenue*0.0010) Procurement: e/( *0.0010) Outsourced cost to perform the process "select suppliers and develop/maintain contracts"/ (Total business entity revenue*0.0010) Procurement: 8.052e/(8.0110*0.0010) Outsourced cost to perform the process "order materials and services" / (Value of all materials and services purchased *.001) Procurement: e / ( *.001) Systems cost to perform the process "appraise and develop suppliers"/(total business entity revenue*0.0010) Procurement: 8.084b/(8.0110*0.0010) Overhead cost to perform the process "develop sourcing strategies"/(total business entity revenue*0.0010) Procurement: 8.030c/(8.0110*0.0010) Overhead cost to perform the process "order materials and services"/(total business entity revenue*0.0010) Procurement: c/( *0.0010) Overhead cost to perform the process "select suppliers and develop/maintain contracts"/ (Total business entity revenue*0.0010) Procurement: 8.052c/(8.0110*0.0010) 256 of /20/ APQC

257 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) COST EFFECTIVENESS (47 MEASURES) Overhead cost to perform the process "order materials and services" per $1,000 purchases Personnel cost to perform the process "appraise and develop suppliers" per $1,000 purchases Personnel cost to perform the process "appraise and develop suppliers" per $1,000 revenue Personnel cost to perform the process "develop sourcing strategies" per $1,000 purchases Personnel cost to perform the process "develop sourcing strategies" per $1,000 revenue Personnel cost to perform the process "order materials and services" per $1,000 purchases Personnel cost to perform the process "order materials and services" per $1,000 revenue Personnel cost to perform the process "select suppliers and develop/maintain contracts" per $1,000 purchases Personnel cost to perform the process "select suppliers and develop/maintain contracts" per $1,000 revenue Overhead cost to perform the process "order materials and services" / (Value of all materials and services purchased *.001) Procurement: c / ( *.001) Personnel cost to perform the process "appraise and develop suppliers" / (Value of all materials and services purchased * ) Procurement: 8.084a / ( * ) Personnel cost to perform the process "appraise and develop suppliers" / (Total business entity revenue * ) Procurement: a / ( * ) Personnel cost to perform the process "develop sourcing strategies" / (Value of all materials and services purchased * ) Procurement: a / ( * ) Personnel cost to perform the process "develop sourcing strategies" / (Total business entity revenue * ) Procurement: 8.036a / ( * ) Personnel cost to perform the process "order materials and services" / (Value of all materials and services purchased *.001) Procurement: a / ( *.001) Personnel cost to perform the process "order materials and services" / (Total business entity revenue *.001) Procurement: a / ( *.001) Personnel cost to perform the process "select suppliers and develop/maintain contracts" / (Value of all materials and services purchased * ) Procurement: 8.052a / ( * ) Personnel cost to perform the process "select suppliers and develop/maintain contracts" / (Total business entity revenue * ) Procurement: a / ( * ) 257 of /20/ APQC

258 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) COST EFFECTIVENESS (47 MEASURES) Systems cost of the procurement process group as a percentage of total cost of the process group Systems cost to perform the process "appraise and develop suppliers" per $100,000 purchases Systems cost to perform the process "appraise and develop suppliers" per $100,000 revenue Systems cost to perform the process "develop sourcing strategies" per $100,000 purchases Systems cost to perform the process "develop sourcing strategies" per $100,000 revenue Systems cost to perform the process "order materials and services" per $100,000 purchases Systems cost to perform the process "order materials and services" per $100,000 revenue ((Systems cost to perform the process "develop sourcing strategies" + Systems cost to perform the process "select suppliers and develop/maintain contracts" + Systems cost to perform the process "order materials and services" + Systems cost to perform the process "appraise and develop suppliers") / (Total cost to perform the process "develop sourcing strategies" + Total cost to perform the process "select suppliers and develop/maintain contracts" + Total cost to perform the process group "order materials and services" + Total cost to perform the process "appraise and develop suppliers")) * Procurement: (( b b b b) / ( f f f f)) * Systems cost to perform the process "appraise and develop suppliers" / (Value of all materials and services purchased * ) Procurement: 8.084b / ( * ) Systems cost to perform the process "appraise and develop suppliers" / (Total business entity revenue * ) Procurement: b / ( * ) Systems cost to perform the process "develop sourcing strategies" / (Value of all materials and services purchased * ) Procurement: 8.030b / ( * ) Systems cost to perform the process "develop sourcing strategies" / (Total business entity revenue * ) Procurement: b / ( * ) Systems cost to perform the process "order materials and services" / (Value of all materials and services purchased *.00001) Procurement: b / ( *.00001) Systems cost to perform the process "order materials and services" / (Total business entity revenue *.00001) Procurement: b / ( *.00001) 258 of /20/ APQC

259 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) COST EFFECTIVENESS (47 MEASURES) Systems cost to perform the process "select suppliers and develop/maintain contracts" per $100,000 purchases Systems cost to perform the process "select suppliers and develop/maintain contracts" per $100,000 revenue Total cost to perform the process "order materials and services" per purchase order Total cost to perform the process "order materials and services" per purchase order line item Total cost to perform the procurement process group as a percentage of cost of goods sold (COGS) Total cost to perform the procurement process group per purchase order line item Systems cost to perform the process "select suppliers and develop/maintain contracts" / (Value of all materials and services purchased * ) Procurement: 8.052b / ( * ) Systems cost to perform the process "select suppliers and develop/maintain contracts" / (Total business entity revenue * ) Procurement: b / ( * ) Total cost to perform the process group "order materials and services" / Number of purchase orders placed Procurement: f / Total cost to perform the process group "order materials and services" / Number of purchase order line items processed Procurement: f / Total cost to perform the process group "procure materials and services" /Cost of goods sold (COGS) * 100 Procurement: / * 100 Total cost to perform the process group "procure materials and services" / Number of purchase order line items processed CYCLE TIME (4 MEASURES) Procurement: / Average supplier lead time on purchased materials Average supplier lead time on purchased materials Procurement: Cycle time in hours to place a purchase order Cycle time in hours from the receipt of a purchase requisition line item to the purchase order's transmission to the vendor/contractor Procurement: Days payable Days payable outstanding Procurement: of /20/ APQC

260 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) CYCLE TIME (4 MEASURES) Procure to pay cycle time in days Time in days required to pay suppliers from purchase order placement until payment complete PROCESS EFFICIENCY (31 MEASURES) Number of FTEs for the procurement process group per $1 billion purchases Procurement: (Number of FTEs who perform the process "develop sourcing strategies" + Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" + Number of FTEs who perform the process group "order materials and services" + Number of FTEs who perform the process "appraise and develop suppliers") / (Value of all materials and services purchased* ) Number of FTEs that perform the process "appraise and develop suppliers" per $1 billion purchases Number of FTEs that perform the process "develop sourcing strategies" per $1 billion purchases Number of FTEs that perform the process "select suppliers and develop/maintain contracts" per $1 billion purchases Procurement: ( ) / ( * ) Number of FTEs who perform the process "appraise and develop suppliers" / (Value of all materials and services purchased * ) Procurement: / ( * ) Number of FTEs who perform the process "develop sourcing strategies" / (Value of all materials and services purchased * ) Procurement: / ( * ) Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" / (Value of all materials and services purchased * ) Procurement: / ( * ) Percentage of purchase orders approved electronically Percentage of purchase orders approved electronically Procurement: of /20/ APQC

261 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) PROCESS EFFICIENCY (31 MEASURES) "Appraise and develop suppliers" FTEs as a percentage of procurement FTEs "Develop sourcing strategies" FTEs as a percentage of procurement FTEs "Order materials/services" FTEs as a percentage of procurement FTEs (Number of FTEs who perform the process "appraise and develop suppliers" / (Number of FTEs who perform the process "develop sourcing strategies" + Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" + Number of FTEs who perform the process group "order materials and services" + Number of FTEs who perform the process "appraise and develop suppliers")) *100 Procurement: ( / ( )) *100 (Number of FTEs who perform the process "develop sourcing strategies" / (Number of FTEs who perform the process "develop sourcing strategies" + Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" + Number of FTEs who perform the process group "order materials and services" + Number of FTEs who perform the process "appraise and develop suppliers")) *100 Procurement: ( / ( )) *100 (Number of FTEs who perform the process group "order materials and services" / (Number of FTEs who perform the process "develop sourcing strategies" + Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" + Number of FTEs who perform the process group "order materials and services" + Number of FTEs who perform the process "appraise and develop suppliers")) *100 Procurement: ( / ( )) * of /20/ APQC

262 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) PROCESS EFFICIENCY (31 MEASURES) "Select suppliers and develop/maintain contracts" FTEs as a percentage of procurement FTEs Number of active vendors in the master file per $1 million purchases Number of FTEs that perform the process "appraise and develop suppliers" per $1 billion revenue Number of FTEs that perform the process "develop sourcing strategies" per $1 billion revenue Number of FTEs that perform the process "order materials and services" per $1 billion revenue Number of FTEs that perform the process "select suppliers and develop/maintain contracts" per $1 billion revenue (Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" / (Number of FTEs who perform the process "develop sourcing strategies" + Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" + Number of FTEs who perform the process group "order materials and services" + Number of FTEs who perform the process "appraise and develop suppliers")) *100 Procurement: ( / ( )) *100 Number of active unique suppliers in vendor master file / (Value of all materials and services purchased * ) Procurement: / ( * ) Number of FTEs who perform the process "appraise and develop suppliers" / (Total business entity revenue * ) Procurement: / ( * ) Number of FTEs who perform the process "develop sourcing strategies"/ (Total business entity revenue * ) Procurement: / ( * ) Number of FTEs who perform the process group "order materials and services"/ (Total business entity revenue * ) Procurement: / ( * ) Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" / (Total business entity revenue * ) Procurement: / ( * ) 262 of /20/ APQC

263 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) PROCESS EFFICIENCY (31 MEASURES) Number of FTEs that perform the procurement process group per $1 billion revenue (Number of FTEs who perform the process "develop sourcing strategies" + Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" + Number of FTEs who perform the process group "order materials and services" + Number of FTEs who perform the process "appraise and develop suppliers") / (Total business entity revenue * ) Procurement: ( ) / ( * ) Percentage of purchase order line items received complete Percentage of purchase order line items received with all items complete Percentage of purchase order line items received damage free Percentage of purchase order line items transacted using e- procurement enabled catalogue suppliers Procurement: (Purchase order line items received damage free / Number of purchase order line items processed) * Procurement: (8.080 / ) * Percentage of purchase order line items transacted using e-procurement enabled catalogue suppliers Procurement: Percentage of purchase orders received complete Percentage of purchase orders received with all items complete Procurement: Percentage of purchase orders received damage free (Number of purchase orders received with all items damage free / Number of purchase orders placed) * 100 Procurement: ( / ) * Percentage of purchase value from certified vendors Percentage of purchase value from certified vendors Percentage of purchase value transacted via a private electronic marketplace Percentage of purchase value transacted via a public electronic marketplace Procurement: Percentage of purchases by currency volume transacted electronically via private online trade exchange Procurement: 8.092a Percentage of purchases by currency volume transacted electronically via public online trade exchange Procurement: 8.092b 263 of /20/ APQC

264 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) PROCESS EFFICIENCY (31 MEASURES) Percentage of purchase value transacted via an electronic marketplace Percentage of supplier orders received by original request date (on time) Percentage of total number of goods receipts received without item and quantity verification Percentage of total number of items purchased and received failing inspection (incoming material quality) (Percentage of purchases by currency volume transacted electronically via private online trade exchange + Percentage of purchases by currency volume transacted electronically via public online trade exchange) Procurement: (8.107a b) Percentage of supplier orders delivered by original request date Procurement: (Number of goods receipts received without item and quantity verification / Number of parts and materials receipts received) * 100 Procurement: ( / ) * 100 (Items received that fail inspection / Number of items received) * Procurement: ( / ) * Percentage of total purchases procured via maverick buying Percentage of total purchase value procured via maverick buying Percentage of total value of goods and services purchased from top ten suppliers Procurement: Percentage of the total value of goods and services purchased from your top 10 suppliers Procurement: Strategic suppliers as a percentage of all active suppliers (Number of active suppliers considered strategic suppliers / Number of active unique suppliers in vendor master file) * 100 Procurement: ( / ) * Transaction amount per purchase order Average transaction amount per purchase order Procurement: STAFF PRODUCTIVITY (4 MEASURES) Number of purchase order line items processed per "order materials and services" FTE Number of purchase order line items processed / Number of FTEs who perform the process group "order materials and services" Procurement: / of /20/ APQC

265 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) STAFF PRODUCTIVITY (4 MEASURES) Number of purchase orders processed per procurement process group FTE Number of active suppliers in vendor master file per procurement process group FTE Total purchase value (spend, in thousands of dollars) per procurement process group FTE SUPPLEMENTAL INFORMATION (30 MEASURES) Direct materials and services value as a percentage of total value of purchases Indirect materials and services value as a percentage of total value of purchases Number of purchase orders placed / (Number of FTEs who perform the process "develop sourcing strategies" + Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" + Number of FTEs who perform the process group "order materials and services"+ Number of FTEs who perform the process "appraise and develop suppliers") Procurement: / ( ) Number of active unique suppliers in vendor master file / (Number of FTEs who perform the process "develop sourcing strategies" + Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" + Number of FTEs who perform the process group "order materials and services"+ Number of FTEs who perform the process "appraise and develop suppliers") Procurement: / ( ) (Value of all materials and services purchased / (Number of FTEs who perform the process "develop sourcing strategies" + Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" + Number of FTEs who perform the process group "order materials and services" + Number of FTEs who perform the process "appraise and develop suppliers")) *.001 Procurement: ( /( )) *.001 (Value of all direct materials and services purchased /Value of all materials and services purchased) * 100 Procurement: ( a / c) * 100 (Value of all indirect materials and services purchased /Value of all materials and services purchased) * 100 Procurement: ( b / c) * of /20/ APQC

266 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) Percentage of procurement process group staff with formal training in negotiations Percentage of procurement process group staff with over three years of purchasing operations experience Percentage of procurement process group staff with over three years of strategic sourcing/commodity management experience Percentage of purchase order line items transacted via a portal Percentage of purchase requisition line items allocated among the following request method: electronic request direct to internal purchasing department Percentage of purchase requisition line items allocated among the following request method: electronic request direct to vendor Percentage of purchase requisition line items allocated among the following request method: other Percentage of purchase requisition line items allocated among the following request method: paper Percentage of purchase requisition line items allocated among the following request method: telephone request direct to internal purchasing department Percentage of procurement department staff with formal training in negotiations Procurement: c Percentage of procurement department staff with over three years of purchasing operations experience Procurement: b Percentage of procurement department staff with over three years of strategic sourcing/commodity management experience Procurement: a Percentage of purchase order line items transacted via portal Procurement: (Number of purchase requisition line items by electronic request direct to internal purchasing department / Number of purchase requisition line items processed) * Procurement: (8.063b / ) * (Number of purchase requisition line items by electronic request direct to vendor / Number of purchase requisition line items processed) * Procurement: (8.068c / ) * (Number of purchase requisition line items by other request methods / Number of purchase requisition line items processed) * Procurement: (8.068f / ) * (Number of purchase requisition line items by paper request / Number of purchase requisition line items processed) * Procurement: (8.068a / ) * (Number of purchase requisition line items by telephone request direct to internal purchasing department / Number of purchase requisition line items processed) * Procurement: (8.068d / ) * of /20/ APQC

267 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) Percentage of purchase requisition line items allocated among the following request method: telephone request direct to vendor Percentage of the total value of purchases allocated among the following purchase arrangement type: blanket/contract orders Percentage of the total value of purchases allocated among the following purchase arrangement type: individual purchase orders (Number of purchase requisition line items by telephone request direct to vendor / Number of purchase requisition line items processed) * Procurement: (8.068e / ) * (Value of purchases placed by blanket/contract orders / Value of all materials and services purchased) * Procurement: (8.072b / ) * (Value of purchases placed by individual purchase orders / Value of all materials and services purchased) * Percentage of the total value of purchases allocated among the following purchase arrangement type: procurement cards Procurement: ( a / f) * (Value of purchases placed by procurement cards / Value of all materials and services purchased) * Percentage of the total value of purchases allocated among the following submission method: other Percentage of the total value of purchases placed by nontraditional submission methods (without a buyer or purchasing agent being involved to process the transaction) Percentage of total value of direct materials and services purchased outside of country Percentage of total value of materials and services purchases included in total cost of ownership model Percentage of total value of purchases allocated among the following purchase arrangement type: other Procurement: (8.072c / ) * (Value of purchase order line items submitted by other methods / Value of all materials and services purchased) * Procurement: ( g / h) * ((Value of purchase order line items submitted by internet + Value of purchase order line items submitted by WAP + Value of purchase order line items submitted by EDI) / Value of all materials and services purchased) * Procurement: ((8.071a b c) / ) * Percentage of total value of direct materials and services purchased that is sourced outside of the country Procurement: Percentage of materials and services purchase value that is included in a TCO model Procurement: (Value of purchases placed by other methods / Value of all materials and services purchased) * Procurement: ( e / f) * of /20/ APQC

268 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) Percentage of total value of purchases allocated among the following purchase arrangement type: replenishment/vendor management inventor (Value of purchases placed by replenishment/vendor managed inventory / Value of all materials and services purchased) * Percentage of total value of purchases allocated among the following submission method: electronic data interchange Percentage of total value of purchases allocated among the following submission method: fax Percentage of total value of purchases allocated among the following submission method: internet Percentage of total value of purchases allocated among the following submission method: mail Percentage of total value of purchases allocated among the following submission method: telephone Percentage of total value of purchases allocated among the following submission method: wireless application protocol Percentage of value of purchased material that is received from vendors that participate in vendor-managed inventory programs Procurement: (8.082d / ) * (Value of purchase order line items submitted by EDI / Value of all materials and services purchased) * Procurement: ( c / h) * (Value of purchase order line items submitted by fax / Value of all materials and services purchased) * Procurement: (8.081d / ) * (Value of purchase order line items submitted by internet / Value of all materials and services purchased) * Procurement: ( a / h) * (Value of purchase order line items submitted by mail / Value of all materials and services purchased) * Procurement: (8.071e / ) * (Value of purchase order line items submitted by telephone / Value of all materials and services purchased) * Procurement: ( f / h) * (Value of purchase order line items submitted by WAP / Value of all materials and services purchased) * Procurement: (8.071b / ) * Percentage of value of purchased materials from vendors that participate in vendormanaged programs Procurement: Percentage of value of supplier certified purchased material Percentage of total value of purchased material that is supplier certified Procurement: of /20/ APQC

269 SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) Value of materials and services per $1,000 revenue Value of all materials and services purchased / (Total business entity revenue *.001) Procurement: / ( *.001) 269 of /20/ APQC

270 SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) COST EFFECTIVENESS (34 MEASURES) Average project cost from the start of the design and develop products/services process through the support product manufacturing or service delivery process for existing product/service extension projects Average project cost from the start of the design and develop products/services process through the support product manufacturing or service delivery process for existing product/service extension projects per $1,000 revenue Average project cost from the start of the design and develop products/services process through the support product manufacturing or service delivery process for existing product/service improvement projects per $1,000 revenue Average project cost from the start of the design and develop products/services process through the support product manufacturing or service delivery process for new product/service development projects per $1,000 revenue Cost of existing product/service extension opportunities per $1,000 revenue Cost of existing product/service extension opportunities per product/service extensions opportunity Average project cost from the start of the design and develop products/services process through the support product manufacturing or service delivery process for existing product/service extension projects Product Development: b Average project cost from the start of the design and develop products/services process through the support product manufacturing or service delivery process for existing product/service extension projects / (Total business entity revenue * ) Product Development: 16.41b / ( * ) Average project cost from the start of the design and develop products/services process through the support product manufacturing or service delivery process for existing product/service improvement projects / (Total business entity revenue * ) Product Development: a / ( * ) Average project cost from the start of the design and develop products/services process through the support product manufacturing or service delivery process for new product/service development projects / (Total business entity revenue * ) Product Development: 16.41c / ( * ) Cost of new product/service opportunities from existing product/service extensions / (Total business entity revenue * ) Product Development: 16.53b / ( * ) Cost of new product/service opportunities from existing product/service extensions / Number of product/service opportunities that are existing product/service extensions Product Development: 16.53b / 16.52b 270 of /20/ APQC

271 SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) COST EFFECTIVENESS (34 MEASURES) Cost of existing product/service improvement opportunities per $1,000 revenue Cost of existing product/service improvement opportunities per product/service improvement opportunity Cost of new product/service development opportunities per $1,000 revenue Cost of new product/service development opportunities per new product/service opportunity Other cost to design and develop products/services per project that enters the test market products/services phase Other cost to generate new product/service ideas per new product/service opportunity Other cost to support product manufacturing or service delivery per project that exits or completes the test market products/services phase Cost of new product/service opportunities from existing product/service improvements / (Total business entity revenue * ) Product Development: 16.53a / ( * ) Cost of new product/service opportunities from existing product/service improvements / Number of product/service opportunities that are existing product/service improvements Product Development: 16.53a / 16.52a Cost of new product/service opportunities from new product/service developments / (Total business entity revenue * ) Product Development: 16.53c / ( * ) Cost of new product/service opportunities from new product/service developments / Number of product/service opportunities that are new product/service developments Product Development: 16.53c / 16.52c Costs other than personnel, systems, overhead, and outsourced to design and develop products/services / Number of projects that enter the test market products/services phase Product Development: 16.62d / Costs other than personnel, systems, overhead, and outsourced to generate new product/service ideas / Total number of product/service opportunities Product Development: 16.49d / Costs other than personnel, systems, overhead, and outsourced to support product manufacturing or service delivery / Number of projects that exit or complete the test market products/services phase Product Development: 16.85d / of /20/ APQC

272 SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) COST EFFECTIVENESS (34 MEASURES) Other cost to test market products/services per project that exits or completes the test market products/services phase Outsourced cost to design and develop products/services per project that enters the test market products/services phase Outsourced cost to generate new product/service ideas per new product/service opportunity Outsourced cost to support product manufacturing or service delivery per project that exits or completes the test market products/services phase Costs other than personnel, systems, overhead, and outsourced to test market products/services / Number of projects that exit or complete the test market products/services phase Product Development: d / Outsourced cost to design and develop products/services / Number of projects that enter the test market products/services phase Product Development: 16.62e / Outsourced cost to generate new product/service ideas / Total number of product/service opportunities Product Development: e / Outsourced cost to support product manufacturing or service delivery / Number of projects that exit or complete the test market products/services phase Outsourced cost to test market products/services per project that exits or completes the test market products/services phase Overhead cost to design and develop products/services per projects that enters the test market products/services phase Product Development: 16.85e / Outsourced cost to test market products/services / Number of projects that exit or complete the test market products/services phase Product Development: 16.75e / Overhead cost to design and develop products/services / Number of projects that enter the test market products/services phase Overhead cost to generate new product/service ideas per new product/service opportunity Overhead cost to support product manufacturing or service delivery per project that exits or completes the test market products/services phase Product Development: 16.62c / Overhead cost to generate new product/service ideas / Total number of product/service opportunities Product Development: 16.49c / Overhead cost to support product manufacturing or service delivery / Number of projects that exit or complete the test market products/services phase Product Development: 16.85c / of /20/ APQC

273 SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) COST EFFECTIVENESS (34 MEASURES) Overhead cost to test market products/services per project that exits or completes the test market products/services phase Personnel cost to design and develop products/services per project that enters the test market products/services phase Personnel cost to generate new product/service ideas per new product/service opportunity Personnel cost to support product manufacturing or service delivery project that exits or completes the test market products/services phase Personnel cost to test market products/services per project that exits or completes the test market products/services phase Systems cost to design and develop products/services per project that enters the test market products/services phase Systems cost to generate new product/service ideas per new product/service opportunity Systems cost to support product manufacturing or service delivery per project that exits or completes the test market products/services phase Systems cost to test market products/services per projects that exits or completes the test market products/services phase Overhead cost to test market products/services / Number of projects that exit or complete the test market products/services phase Product Development: 16.75c / Personnel cost to design and develop products/services / Number of projects that enter the test market products/services phase Product Development: 16.62a / Personnel cost to generate new product/service ideas / Total number of product/service opportunities Product Development: 16.49a / Personnel cost to support product manufacturing or service delivery / Number of projects that exit or complete the test market products/services phase Product Development: a / Personnel cost to test market products/services / Number of projects that exit or complete the test market products/services phase Product Development: 16.75a / Systems cost to design and develop products/services / Number of projects that enter the test market products/services phase Product Development: 16.62b / Systems cost to generate new product/service ideas / Total number of product/service opportunities Product Development: 16.49b / Systems cost to support product manufacturing or service delivery / Number of projects that exit or complete the test market products/services phase Product Development: 16.85b / Systems cost to test market products/services / Number of projects that exit or complete the test market products/services phase Product Development: 16.75b / of /20/ APQC

274 SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) COST EFFECTIVENESS (34 MEASURES) Total cost to design and develop products/services per project that enters the test market products/services phase Total cost to develop and manage products and services per project that exits or completes the test market products/services phase Total cost to support product manufacturing or service delivery per project that exits or completes the test market products/services phase Total cost to test market products/services per project that exits or completes the test market products/services phase Total cost to design and develop products/services / Number of projects that enter the test market products/services phase Product Development: 16.62f / (Total cost to generate new product/service ideas + Total cost to design and develop products/services + Total cost to test market products/services + Total cost to support product manufacturing or service delivery) / Number of projects that exit or complete the test market products/services phase Product Development: (16.49f f f f) / Total cost to support product manufacturing or service delivery / Number of projects that exit or complete the test market products/services phase Product Development: 16.85f / Total cost to test market products/services / Number of projects that exit or complete the test market products/services phase CYCLE TIME (4 MEASURES) Product Development: f / Average design cycle time in days for all products Average design cycle time in days for all products Average time-to-market in days for existing product/service extension projects Average time-to-profitability in months for existing product/service extension projects Product Development: Average time-to-market in days from the start of the design and develop products/services process until the existing product/service extension project is ready for sale Product Development: 16.39b Average time-to-profitability in months for existing product/service extension projects Cycle time in days from the start of the design and develop products/services process through the completion of the test market for products/services for existing product/service extension projects Product Development: 16.42b Cycle time in days from the start of the design and develop products/services process through the completion of the test market for products/services for existing product/service extension projects Product Development: 16.38b 274 of /20/ APQC

275 SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) PROCESS EFFICIENCY (22 MEASURES) Average design and develop hours for existing product/service extension projects Average design and develop hours for existing product/service improvement projects Average design and develop hours for new product/service development projects Average generate new ideas hours for existing product/service extension projects Average generate new ideas hours for existing product/service improvement projects Average generate new ideas hours for new product/service development projects Average percentage variance from budget for existing product/service extension projects Average percentage variance from budget for existing product/service improvement projects Average percentage variance from budget for new product/service development projects Average team size in FTEs for existing product/service extension projects Average number of hours to design and develop products/services for existing product/service extension projects Product Development: b Average number of hours to design and develop products/services for existing product/service improvement projects Product Development: 16.36a Average number of hours to design and develop products/services for new product/service development projects Product Development: c Average number of hours to generate new product/service ideas for existing product/service extension projects Product Development: 16.35b Average number of hours to generate new product/service ideas for existing product/service improvement projects Product Development: a Average number of hours to generate new product/service ideas for new product/service development projects Product Development: 16.35c Average percentage variance from budget for existing product/service extension projects Product Development: b Average percentage variance from budget for existing product/service improvement projects Product Development: 16.44a Average percentage variance from budget for new product/service development projects Product Development: c Average team size in FTEs for existing product/service extension projects Product Development: 16.37b 275 of /20/ APQC

276 SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) PROCESS EFFICIENCY (22 MEASURES) Average team size in FTEs for existing product/service extension projects per $1 billion revenue Average team size in FTEs for existing product/service improvement projects Average team size in FTEs for existing product/service improvement projects per $1 billion revenue Average team size in FTEs for new product/service development projects Average team size in FTEs for new product/service development projects per $1 billion revenue Number of new product/service opportunities generated per $1,000 revenue Number of product/service extensions generated per $1,000 revenue Number of product/service improvements generated per $1,000 revenue Percentage of existing product/service extension projects launched on budget Average team size in FTEs for existing product/service extension projects / (Total business entity revenue * ) Product Development: b / ( * ) Average team size in FTEs for existing product/service improvement projects Product Development: a Average team size in FTEs for existing product/service improvement projects / (Total business entity revenue * ) Product Development: 16.37a / ( * ) Average team size in FTEs for new product/service development projects Product Development: 16.37c Average team size in FTEs for new product/service development projects / (Total business entity revenue * ) Product Development: c / ( * ) Number of product/service opportunities that are new product/service developments / (Total business entity revenue * ) Product Development: c / ( * ) Number of product/service opportunities that are existing product/service extensions / (Total business entity revenue * ) Product Development: b / ( * ) Number of product/service opportunities that are existing product/service improvements / (Total business entity revenue * ) Product Development: 16.52a / ( * ) Percentage of existing product/service extension projects launched on budget Product Development: b 276 of /20/ APQC

277 SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) PROCESS EFFICIENCY (22 MEASURES) Percentage of existing product/service extension projects launched on time Ratio of projects that enter the design and develop products/services phase to projects that enter the test market products/services phase Ratio of projects that enter the test market products/services phase to projects that exit or complete the test market products/services phase STAFF PRODUCTIVITY (3 MEASURES) Number of product/service extensions generated per generate new product/service ideas FTE Number of product/service improvements generated per generate new product/service ideas FTE Number of new product/service development concepts per generate new product/service ideas FTE Percentage of existing product/service extension projects launched on time Product Development: 16.40b Number of projects that enter the design and develop products/services phase / Number of projects that enter the test market products/services phase Product Development: / Number of projects that enter the test market products/services phase / Number of projects that exit or complete the test market products/services phase Product Development: / Number of product/service opportunities that are existing product/service extensions / Number of FTEs who generate new product/service ideas Product Development: b / Number of product/service opportunities that are existing product/service improvements / Number of FTEs who generate new product/service ideas Product Development: 16.52a / Number of product/service opportunities that are new product/service developments / Number of FTEs who generate new product/service ideas Product Development: 16.52c / of /20/ APQC

278 SUPPLY CHAIN MANAGEMENT (SCM) SUPPLY CHAIN PLANNING (17 MEASURES) COST EFFECTIVENESS (8 MEASURES) Demand/supply planning costs per $1,000 revenue Demand/Supply planning cost / (Total business entity revenue * ) Supply Chain Planning: / ( * ) Inventory carrying cost as a percentage of inventory value Inventory carrying cost as a percentage of average inventory value Supply Chain Planning: Inventory carrying cost per $1,000 revenue Value of inventory carrying costs / (Total business entity revenue * ) Supply Chain Planning: / ( * ) Supply chain management costs per $1,000 revenue Supply chain management costs / (Total business entity revenue *.001) Supply Chain Planning: / ( *.001) Total cost of quality per $100,000 revenue Total cost of quality / (Total business entity revenue * ) Total cost to perform the process group "manage logistics and warehousing" per $1,000 revenue Supply Chain Planning: / ( * ) (Total cost of the supply chain function * Percentage of the total cost of the supply chain function allocated to the process group "Manage logistics and warehousing" *.01) / (Total business entity revenue *.001) Supply Chain Planning: ( * e *.01) / ( *.001) Cost of goods sold as a percentage of revenue (Cost of goods sold (COGS) / Total business entity revenue) * 100 Supply Chain Planning: ( / ) * Supply chain management cost per sales order Supply chain management costs / Number of sales orders placed PROCESS EFFICIENCY (7 MEASURES) Customer retention rate for all customers over the past three reporting periods Supply Chain Planning: / Customer retention rate over the past three years Supply Chain Planning: of /20/ APQC

279 SUPPLY CHAIN MANAGEMENT (SCM) SUPPLY CHAIN PLANNING (17 MEASURES) PROCESS EFFICIENCY (7 MEASURES) Warranty costs (repair and replacement) as a percentage of sales Warranty costs as a percentage of sales Supply Chain Planning: Finished goods inventory turns Finished goods inventory turn rate Supply Chain Planning: Forecast accuracy as a percentage of units shipped Forecast accuracy as a percentage of units shipped Forecast accuracy one planning period prior to production run Supply Chain Planning: Forecast accuracy one planning period prior to production run Supply Chain Planning: Return on assets (Net income / Total asset value) * Supply Chain Planning: ( / ) * Value of forecast accuracy as a percentage of value shipped Value of forecast accuracy as a percentage of value shipped STAFF PRODUCTIVITY (2 MEASURES) Number of FTEs for the process group "Plan for and align supply chain resources" per $1 billion revenue Supply Chain Planning: Number of FTEs who perform the process group "plan for and acquire necessary resources (supply chain planning)" / (Total business entity revenue * ) Supply Chain Planning: / ( * ) Value added productivity per employee Value added productivity per employee in revenue value Supply Chain Planning: of /20/ APQC

280 About APQC's Open Standards Benchmarking APQC is the steward of the open standard benchmarking content. Content is developed and reviewed by various subject matter experts. Participation in APQC's Open Standards Benchmarking is complimentary for APQC Enterprise Members. APQC Functional Members can benchmark in their functional membership at no cost. By participating, you will receive a detailed table comparing your responses with those of your peers. In essence, you ll get a row-by-row comparison of your responses versus those of your peers. The data tables will feature your answers as well as indicate the high, median and low performance ranges. Past participants have used open standards benchmarking research reports to set baselines for process improvement projects, to build a business case for new initiatives, to prioritize high-impact opportunities, and even to validate success or return on investment from efforts. For more information, call or visit of /20/ APQC