OPEN STANDARDS BENCHMARKING MEASURE LIST

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 +1-713-681-4020 or visit the APQC Open Standards Benchmarking website on www.apqc.org/osb. 1 of 280 11/20/2015 2015 APQC

ID # NAME FORMULA KPI CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) 100109 Average agent salary Average agent salary 103656 Total cost of the process "manage sales orders" per process FTE 103660 Total cost to perform the process "manage sales orders" per $1,000 revenue 103664 Total cost to perform the process "manage sales orders" per sales order placed Contact Centers: 227.0490 Total cost to perform the process "manage sales orders" / Number of agent FTEs for the process "Manage sales orders" Contact Centers: 227.0520g / 227.0500a Total cost to perform the process "manage sales orders" / (Total business entity revenue * 0.0010) Contact Centers: 227.0520g / (227.0130 * 0.0010) Total cost to perform the process "manage sales orders" / Total annual number of sales orders placed 103931 Total cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per $1,000 revenue Contact Centers: 227.0520g / 227.0370 Total cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / (Total business entity revenue * 0.0010) 103727 Total cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per customer service FTE 103693 Total cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per business entity FTE Contact Centers: 227.0530g / (227.0130 * 0.0010) 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: 227.0530g / 227.0500b (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: (227.0520g + 227.0530g) / 227.0500c 2 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) 101756 Business to business inbound calls as a percentage of total inbound calls 101757 Business to consumer inbound calls as a percentage of total inbound calls 100401 Centrally managed systems cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per $1,000 revenue 100403 Centrally managed systems cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per active customer 100012 Centrally managed systems cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact 100410 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: 227.0550a Percentage of inbound contacts from all channels considered "business to consumer" Contact Centers: 227.0550b (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 * 0.0010) Contact Centers: (227.0520b + 227.0530b) / (227.0130 * 0.0010) (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: (227.0520b + 227.0530b) / 227.0240 (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: (227.0520b + 227.0530b) / 227.0580j (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 * 0.0010) Contact Centers: (227.0520c + 227.0530c) / (227.0130 * 0.0010) 3 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) 100411 Contact center systems cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per active customer 100409 Contact center systems cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact 101485 Other cost of the process "manage sales orders" per $1,000 revenue 104547 Other cost of the processes "manage sales orders", "manage customer requests/inquiries", and "manage customer complaints" per $1,000 revenue 104548 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: (227.0520c + 227.0530c) / 227.0240 (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: (227.0520c + 227.0530c) / 227.0580j Costs other than personnel, systems, overhead, and outsourced to perform the process "manage sales orders" / (Total business entity revenue * 0.0010) Contact Centers: 227.0520f / (227.0130 * 0.0010) (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 * 0.0010) Contact Centers: (227.0520f + 227.0530f) / (227.0130 * 0.0010) (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: (227.0520f + 227.0530f) / 227.0240 4 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) 101495 Other cost to perform the process "manage sales orders" as a percentage of total cost of the process 101526 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 101527 Other cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per $1,000 revenue 101523 Other cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact 101550 Outsourced cost of the process "manage sales orders" per $1,000 revenue 101623 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") * 100.0 Contact Centers: (227.0520f / 227.0520g) * 100.0 (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") * 100.0 Contact Centers: (227.0530f / 227.0530g) * 100.0 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 * 0.0010) Contact Centers: 227.0530f / (227.0130 * 0.0010) (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: (227.0520f + 227.0530f) / 227.0580j Outsourced cost to perform the process "manage sales orders" / (Total business entity revenue * 0.0010) Contact Centers: 227.0520e / (227.0130 * 0.0010) (Outsourced cost to perform the process "manage sales orders" / Total cost to perform the process "manage sales orders") * 100.0 Contact Centers: (227.0520e / 227.0520g) * 100.0 5 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) 101639 Outsourced cost to perform the process "manage sales orders", "manage customer requests/inquiries", and "manage customer complaints" per call contact 101636 Outsourced cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" as a percentage of the total cost of the processes 101609 Outsourced cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per $1,000 revenue 101641 Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" per call received through IVR speech 101640 Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" per inbound call received through IVR DTMF 104502 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: (227.0520e + 227.0530e) / 227.0620a (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") * 100.0 Contact Centers: (227.0530e / 227.0530g) * 100.0 Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / (Total business entity revenue * 0.0010) Contact Centers: 227.0530e / (227.0130 * 0.0010) 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: 227.0530e / 227.0620b 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: 227.0530e / 227.0620c Outsourced cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / Inbound contacts received through web self-service Contact Centers: 227.0530e / 227.0580c 6 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) 101633 Outsourced cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per $1,000 revenue 101634 Outsourced cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per active customer 101635 Outsourced cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact 101688 Overhead cost of the process "manage sales orders" per $1,000 revenue 104549 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 * 0.0010) Contact Centers: (227.0520e + 227.0530e) / (227.0130 * 0.0010) (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: (227.0520e + 227.0530e) / 227.0240 (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: (227.0520e + 227.0530e) / 227.0580j Overhead cost to perform the process "manage sales orders" / (Total business entity revenue * 0.0010) Contact Centers: 227.0520d / (227.0130 * 0.0010) (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 * 0.0010) Contact Centers: (227.0520d + 227.0530d) / (227.0130 * 0.0010) 7 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) 104550 Overhead cost of the processes "manage sales orders", "manage customer requests/inquiries", and "manage customer complaints" per active customer 101698 Overhead cost to perform the process "manage sales orders" as a percentage of the total cost to perform the process 101729 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 101730 Overhead cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per $1,000 revenue 101726 Overhead cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact 102947 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: (227.0520d + 227.0530d) / 227.0240 (Overhead cost to perform the process "manage sales orders" / Total cost to perform the process "manage sales orders") * 100.0 Contact Centers: (227.0520d / 227.0520g) * 100.0 (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") * 100.0 Contact Centers: (227.0530d / 227.0530g) * 100.0 Overhead cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / (Total business entity revenue * 0.0010) Contact Centers: 227.0530d / (227.0130 * 0.0010) (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: (227.0520d + 227.0530d) / 227.0580j (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") * 100.0 Contact Centers: (227.0520a / 227.0520g) * 100.0 8 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) 102914 Personnel cost to perform the process "manage sales orders" per $1,000 revenue 102948 Personnel cost to perform the process "manage sales orders" per process agent FTE 103049 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 103050 Personnel cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per $1,000 revenue 102946 Personnel cost to perform the processes "manage customer requests/inquiries" and "manage customer complaints" per process FTE 103046 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 * 0.0010) Contact Centers: 227.0520a / (227.0130 * 0.0010) 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: 227.0520a / 227.0500a (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") * 100.0 Contact Centers: (227.0530a / 227.0530g) * 100.0 Personnel cost to perform the processes "manage customer service requests/inquiries" and "manage customer complaints" / (Total business entity revenue * 0.0010) Contact Centers: 227.0530a / (227.0130 * 0.0010) 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: 227.0530a / 227.0500b (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 * 0.0010) Contact Centers: (227.0520a + 227.0530a) / (227.0130 * 0.0010) 9 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) 103047 Personnel cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per active customer 102932 Personnel cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per business entity FTE 103048 Personnel cost to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact 103498 Total cost of to perform the processes "manage sales orders", "manage customer service requests/inquiries", and "manage customer complaints" per inbound contact 103497 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: (227.0520a + 227.0530a) / 227.0240 (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: (227.0520a + 227.0530a) / 227.0500c (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: (227.0520a + 227.0530a) / 227.0580j (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: (227.0520g + 227.0530g) / 227.0580j (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: (227.0520g + 227.0530g) / 227.0240 10 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) COST EFFECTIVENESS (55 MEASURES) 104151 Total revenue per active customer Total business entity revenue / Number of total customers in customer master file that are active Contact Centers: 227.0130 / 227.0240 104152 Total revenue per inbound contact Total business entity revenue / Total number of inbound contacts Contact Centers: 227.0130 / 227.0580j 104153 Total revenue per sales order Total business entity revenue / Total annual number of sales orders placed CYCLE TIME (11 MEASURES) Contact Centers: 227.0130 / 227.0370 104514 Average contact handling time in seconds Average contact handling time in seconds, including after-contact work Contact Centers: 227.0780 100321 Average speed of answer in seconds for agent queue calls Average speed of answer in seconds for agent queue calls Contact Centers: 227.0710 103145 Response time for inbound requests coming from e-mail Average actual response time in minutes for contacts received through email, excluding automated acknowledgements of email receipt Contact Centers: 227.0600a 103146 Response time for inbound requests coming from fax Average actual response time in minutes for contacts received through facsimile Contact Centers: 227.0600b 103147 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: 227.0600c 104515 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: 227.0600g 104516 Average response time in minutes for SMS Average actual response time in minutes for contact type "SMS" including outsourced and direct contacts Contact Centers: 227.0600e 11 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) CYCLE TIME (11 MEASURES) 104517 Average response time in minutes for social media Average actual response time in minutes for contact type "Social media" including outsourced and direct contacts 104518 Average response time in minutes for web chat or instant messaging including virtual agents Contact Centers: 227.0600f Average actual response time in minutes for contact type "Web chat or instant messaging, including virtual agents" including outsourced and direct contacts Contact Centers: 227.0600d 104519 Average talk time in seconds, including agent hold time Average talk time in seconds Contact Centers: 227.0720 103463 Average time in seconds to inbound calls abandoned Average time in seconds to inbound calls abandoned PROCESS EFFICIENCY (46 MEASURES) Contact Centers: 227.0630 100019 Agent involuntary attrition rate Agent involuntary attrition rate Contact Centers: 227.0460 100020 Agent schedule adherence Average agent schedule adherence Contact Centers: 227.0390 100021 Agent voluntary attrition rate Agent voluntary attrition rate Contact Centers: 227.0470 100320 Average seat utilization Average seat utilization Contact Centers: 227.040 100324 Average tenure in months for business entity agents Average tenure in months for business entity agents 104192 Agent FTEs evaluated using sliding/interdependent agent targets as a percentage of all agent FTEs Contact Centers: 227.0450 Agent FTEs evaluated using sliding/interdependent agent targets as a percentage of all agent FTEs Contact Centers: 227.0380 100898 Average number of contact center seats per contact center Number of seats / Number of contact centers included Contact Centers: 227.0330 / 227.0300 12 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) PROCESS EFFICIENCY (46 MEASURES) 100389 Bridge rate Bridge rate Contact Centers: 227.0750 100392 Call agent availability rate Call agent availability rate Contact Centers: 227.0430 100393 Call agent occupancy rate Call agent occupancy rate Contact Centers: 227.0420 100394 Call agent utilization rate Call agent utilization rate Contact Centers: 227.0410 103177 Call service level Service level Contact Centers: 227.0790 102129 Caller authentication rate for IVR Caller authentication rate for IVR Contact Centers: 227.0650 102104 Calls abandoned in the agent queue as a percentage of total inbound calls 102103 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: 227.0640 Calls routed to a live agent as a percentage of total inbound calls Contact Centers: 227.0680 100495 Customer attrition (or churn) rate Customer attrition rate Contact Centers: 227.0270 103118 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: (227.0360a + 227.0360b) / 227.0350 102603 DTMF IVR self-service resolution rate DTMF IVR self-service resolution rate Contact Centers: 227.0760b 13 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) PROCESS EFFICIENCY (46 MEASURES) 104503 First contact resolution rate for contacts received through "other" channels 104504 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, email, web self-service, web chat or instant messaging, dedicated mobile apps, SMS (mobile phone shor Contact Centers: 227.0610i First contact resolution rate for a dedicated mobile application ("app") Contact Centers: 227.0610e 104505 First contact resolution rate for email contacts First contact resolution rate for email contacts Contact Centers: 227.0610b 104506 First contact resolution rate for phone contacts First contact resolution rate for phone contacts Contact Centers: 227.0610a 104507 First contact resolution rate for postal mail First contact resolution rate for postal mail Contact Centers: 227.0610h 104508 First contact resolution rate for SMS First contact resolution rate for SMS (mobile phone short message service) contacts Contact Centers: 227.0610f 104509 First contact resolution rate for social media First contact resolution rate for social media channels such as Twitter, Facebook, or discussion forums 104510 First contact resolution rate for web chat or instant messaging including virtual agents Contact Centers: 227.0610g First contact resolution rate for web chat or instant messaging including virtual agents Contact Centers: 227.0610d 104511 First contact resolution rate for web self-service contacts First contact resolution rate for web selfservice contacts Contact Centers: 227.0610c 100780 IVR speech recognition rate IVR speech recognition rate Contact Centers: 227.0660 102604 IVR speech self-service resolution rate IVR speech self-service resolution rate Contact Centers: 227.0760a 14 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) PROCESS EFFICIENCY (46 MEASURES) 104561 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) 101799 Number of FTEs who perform order entry/order processing as a percentage of total FTEs for the "manage sales orders" process Contact Centers: 227.0350 / (227.0360a + 227.0360b) (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") * 100.0 101800 Number of FTEs who perform order inquiry as a percentage of total FTEs for the "manage sales orders" process 101194 Number of FTEs who perform the customer service function per $1 billion revenue Contact Centers: (227.0510a / 227.0500a) * 100.0 (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") * 100.0 Contact Centers: (227.0510b / 227.0500a) * 100.0 Number of FTEs who perform the customer service function / (Total business entity revenue * 0.000000001) Contact Centers: 227.0500b / (227.0130 * 0.000000001) 102721 Percentage of active customers with active web accounts Percentage of active customers with active web accounts 101911 Percentage of active customers with service level based on customer segmentation 101910 Percentage of contacts with CTI that have information pop up on the agent's desktop 102100 Percentage of inbound calls monitored by QAM and scored by supervisors Contact Centers: 227.0250 Percentage of active customers with service level based on customer segmentation Contact Centers: 227.0260 Percentage of contacts with CTI that have information pop up on the agent s desktop Contact Centers: 227.0670 Percentage of inbound calls monitored by QAM and scored by supervisors Contact Centers: 227.0740 15 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) PROCESS EFFICIENCY (46 MEASURES) 104512 Percentage of inbound contacts through "other" channels outsourced to a third-party provider 101852 Percentage of inbound email contacts outsourced to a thirdparty provider 104513 Percentage of inbound phone contacts outsourced to a thirdparty provider 101859 Percentage of inbound postal mail contacts outsourced to a third-party provider 101860 Percentage of inbound web transaction contacts outsourced to a third-party provider (Inbound contacts received through channels other than phone, email, 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) * 100.0 Contact Centers: (227.0590i / 227.0590j) * 100.0 (Number of total annual inbound contacts outsourced to a third-party provider for receipt method "Email" / 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) * 100.0 Contact Centers: (227.0590b / 227.0590j) * 100.0 (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) * 100.0 Contact Centers: (227.0590a / 227.0590j) * 100.0 (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) * 100.0 Contact Centers: (227.0590h / 227.0590j) * 100.0 (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) * 100.0 Contact Centers: (227.0590c / 227.0590j) * 100.0 16 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) PROCESS EFFICIENCY (46 MEASURES) 102792 Percentage of transferred calls that are misdirected Percentage of transferred calls that are misdirected 101857 Percentage of web chat or instant messaging contacts outsourced to a third-party provider Contact Centers: 227.0700 (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) * 100.0 Contact Centers: (227.0590d / 227.0590j) * 100.0 102722 Transferred calls as a percentage of total inbound calls Transferred calls as a percentage of total inbound calls Contact Centers: 227.0690 102605 Web transactions self-service resolution rate Web transactions self-service resolution rate Contact Centers: 227.0760c STAFF PRODUCTIVITY (3 MEASURES) 101410 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: 227.0370 / 227.0500a 104123 Inbound contacts per agent FTE Total number of inbound contacts / Number of agent FTEs Contact Centers: 227.0580j / 227.0350 104121 Inbound live agent calls per agent FTE Number of inbound calls received through a live agent / Number of agent FTEs SUPPLEMENTAL INFORMATION (38 MEASURES) 104520 Africa contact center employees as a percentage of total contact center employees Contact Centers: 227.0620a / 227.0350 ( 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: ( 227.0320n/227.0320o )*100 17 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) 104521 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: ( 227.0320e/227.0320o )*100 104522 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: ( 227.0320c/227.0320o )*100 104523 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: ( 227.0320h/227.0320o )*100 104524 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: ( 227.0320l/227.0320o )*100 18 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) 104525 East Asia contact center employees as a percentage of total contact center employees 104526 Eastern Europe contact center employees as a percentage of total contact center employees 104528 Inbound contacts for the process "manage customer service" as a percentage of total inbound contacts 104527 Inbound contacts for the process "manage sales orders" as a percentage of total inbound contacts 104529 Inbound contacts received via dedicated mobile app as a percentage of total inbound contacts 102106 Inbound contacts received via email as a percentage of total inbound contacts 102105 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: ( 227.0320i/227.0320o )*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: ( 227.0320f/227.0320o )*100 Percentage of inbound contacts from all channels related to the process "manage customer service" Contact Centers: 227.0560b Percentage of inbound contacts from all channels related to the process "manage inbound sales orders" Contact Centers: 227.0560a (Inbound contacts received through a dedicated mobile application / Total number of inbound contacts) * 100.0 Contact Centers: (227.0580e / 227.0580j) * 100.0 (Number of inbound contacts through email / Total number of inbound contacts) * 100.0 Contact Centers: (227.0580b / 227.0580j) * 100.0 (Number of inbound contacts through calls / Total number of inbound contacts) * 100.0 Contact Centers: (227.0580a / 227.0580j) * 100.0 19 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) 102110 Inbound contacts received via postal mail as a percentage of total inbound contacts 104530 Inbound contacts received via SMS as a percentage of total inbound contacts 104531 Inbound contacts received via social media as a percentage of total inbound contacts 102108 Inbound contacts received via web chat or instant messaging as a percentage of total inbound contacts 102111 Inbound contacts received via web self-service as a percentage of total inbound contacts 104532 Inbound contacts related to billing as a percentage of total inbound contacts 104533 Inbound contacts related to complaints as a percentage of total inbound contacts 104534 Inbound contacts related to new orders as a percentage of total inbound contacts 104535 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) * 100.0 Contact Centers: (227.0580h / 227.0580j) * 100.0 (How many inbound contacts were received through SMS (exclude mobile messaging other than SMS). / Total number of inbound contacts) * 100.0 Contact Centers: (227.0580f / 227.0580j) * 100.0 (How many inbound contacts were received through social media (including discussion forums, Facebook, Twitter, etc.) / Total number of inbound contacts) * 100.0 Contact Centers: (227.0580g / 227.0580j) * 100.0 (Number of inbound contacts through online chat / Total number of inbound contacts) * 100.0 Contact Centers: (227.0580d / 227.0580j) * 100.0 (Inbound contacts received through web selfservice / Total number of inbound contacts) * 100.0 Contact Centers: (227.0580c / 227.0580j) * 100.0 Percentage of inbound contacts from all channels related to billing Contact Centers: 227.0570c Percentage of inbound contacts from all channels related to complaints Contact Centers: 227.0570d Percentage of inbound contacts from all channels related to new orders Contact Centers: 227.0570a Percentage of inbound contacts from all channels related to order modification or inquiry Contact Centers: 227.0570b 20 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) 102099 Inbound contacts related to technical support as a percentage of total inbound contacts 104536 Middle East contact center employees as a percentage of total contact center employees 104537 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: 227.0570e ( 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: ( 227.0320m/227.0320o ) *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: ( 227.0320g/227.0320o )*100 102098 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 102091 Number of inbound calls received through a live agent as a percentage of total inbound calls 102093 Number of inbound calls received through IVR DTMF as a percentage of total inbound calls 102092 Number of inbound calls received through IVR speech as a percentage of total inbound calls Contact Centers: 227.0570f (Number of inbound calls received through a live agent / Number of inbound calls) * 100.0 Contact Centers: (227.0620a / 227.0620d) * 100.0 (Number of inbound calls received through IVR DTMF / Number of inbound calls) * 100.0 Contact Centers: (227.0620c / 227.0620d) * 100.0 (Number of inbound calls received through IVR speech / Number of inbound calls) * 100.0 Contact Centers: (227.0620b / 227.0620d) * 100.0 21 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) 102109 Number of inbound contacts through channels other than phone, email, 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, email, 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) * 100.0 Contact Centers: (227.0580i / 227.0580j) * 100.0 104538 Number of languages supported at the business entity Number of languages supported Contact Centers: 227.0280 104539 Percentage of inbound dedicated mobile app contacts outsourced to a third-party provider 104540 Percentage of inbound SMS contacts outsourced to a thirdparty provider 104541 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) * 100.0 Contact Centers: (227.0590e / 227.0590j) * 100.0 (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) * 100.0 Contact Centers: (227.0590f / 227.0590j) * 100.0 (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) * 100.0 Contact Centers: (227.0590g / 227.0590j) * 100.0 22 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) 104542 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: ( 227.0320k/227.0320o )*100 104543 Southeast Asia contact center employees as a percentage of total contact center employees 104544 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: ( 227.0320j/227.0320o )*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: ( 227.0320b/227.0320o )*100 104545 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: ( 227.0320a/227.0320o )*100 23 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) CONTACT CENTERS (153 MEASURES) SUPPLEMENTAL INFORMATION (38 MEASURES) 104546 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: ( 227.0320d/227.0320o )*100 24 of 280 11/20/2015 2015 APQC

CONTACT CENTERS (CC) MANAGE CUSTOMER SERVICE TRANSACTIONS (1 MEASURES) PROCESS EFFICIENCY (1 MEASURES) 100729 First call resolution rate First call resolution rate Manage Customer Service Transactions: 5.3071 25 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) COST EFFECTIVENESS (24 MEASURES) 102997 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" 102850 Personnel cost to perform the process "Process expense reimbursements" per process FTE 103831 Total cost to perform the process "process accounts payable" per $1,000 revenue 103835 Total cost to perform the process "process accounts payable" per disbursement/payment 103838 Total cost to perform the process "Process accounts payable" per invoice line item processed 103863 Total cost to perform the process "process expense reimbursements" as a percentage of revenue Accounts Payable and Expense Reimbursement: ((225.0300 * 225.0310a * 225.0320a) *.0001) / 225.0290 (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: (225.0670 * 225.0680a * 225.0690a *.0001) / 225.0660 Total cost to perform the process "process accounts payable" / (Total business entity revenue * 0.001) Accounts Payable and Expense Reimbursement: 225.0300 / (225.0040 * 0.001) Total cost to perform the process "process accounts payable" / Total number of disbursements excluding T&E disbursements Accounts Payable and Expense Reimbursement: 225.0300 / 225.0510 Total cost to perform the process "process accounts payable" / Number of invoice line items processed Accounts Payable and Expense Reimbursement: 225.0300 / 225.0360 (Total cost to perform the process "process expense reimbursements" / Total business entity revenue ) * 100 Accounts Payable and Expense Reimbursement: (225.0670 / 225.0040 ) * 100 26 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) COST EFFECTIVENESS (24 MEASURES) 103866 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) 103869 Total cost to perform the process "Process expense reimbursements" per $1,000 revenue 103873 Total cost to perform the process "Process expense reimbursements" per T&E disbursement 103971 Total cost to perform the process group "process accounts payable and expense reimbursements" per $1,000 revenue 101580 Outsourced cost to perform the process "process accounts payable" per $1,000 revenue 101583 Outsourced cost to perform the process "process expense reimbursements" per $1,000 revenue Accounts Payable and Expense Reimbursement: 225.0670 / (225.0710 * 0.001) Total cost to perform the process "process expense reimbursements" / (Total business entity revenue * 0.001) Accounts Payable and Expense Reimbursement: 225.0670 / (225.0040 * 0.001) Total cost to perform the process "process expense reimbursements" / Number of T&E disbursements Accounts Payable and Expense Reimbursement: 225.0670 / 225.0780 (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: (225.0300 + 225.0670) / (225.0040 * 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: (225.0300b * 225.0300 / 100) / (225.0040 * 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: (225.0680b * 225.0670 / 100) / (225.0040 * 0.001) 27 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) COST EFFECTIVENESS (24 MEASURES) 103013 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) 102999 Personnel cost to perform the process "Process accounts payable" per $1,000 purchases 103001 Personnel cost to perform the process "Process accounts payable" per $1,000 revenue 103336 Systems cost to perform the process "Process accounts payable" per $100,000 purchases Accounts Payable and Expense Reimbursement: (225.0670 * 225.0680a * 225.0690a *.0001) / (225.0040 * 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: ((225.0300 * 225.0310a * 225.0320a) *.0001) / (225.0340 * 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: ((225.0300 * 225.0310a * 225.0320a) *.0001) / (225.0040 * 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 * 0.00001) Accounts Payable and Expense Reimbursement: ((225.0300 * 225.0310a * 225.0320b) *.0001) / (225.0340 * 0.00001) 28 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) COST EFFECTIVENESS (24 MEASURES) 103338 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 * 0.00001) 103345 Systems cost to perform the process "Process expense reimbursements" per $100,000 revenue 103827 Total cost to perform the process "Process accounts payable" per $1 billion revenue 103828 Total cost to perform the process "Process accounts payable" per $1,000 purchases 103826 Total cost to perform the process "process accounts payable" per process FTE 103865 Total cost to perform the process "process expense reimbursements" per $1 billion revenue Accounts Payable and Expense Reimbursement: ((225.0300 * 225.0310a * 225.0320b) *.0001) / (225.0040 * 0.00001) (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 * 0.00001) Accounts Payable and Expense Reimbursement: (225.0670 * 225.0680a * 225.0690b *.0001) / (225.0040 * 0.00001) Total cost to perform the process "process accounts payable" / (Total business entity revenue * 0.000000001) Accounts Payable and Expense Reimbursement: 225.0300 / (225.0040 * 0.000000001) Total cost to perform the process "process accounts payable" / (Value of all materials and services purchased * 0.001) Accounts Payable and Expense Reimbursement: 225.0300 / (225.0340 * 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: 225.0300 / 225.0290 Total cost to perform the process "process expense reimbursements" / (Total business entity revenue * 0.000000001) Accounts Payable and Expense Reimbursement: 225.0670 / (225.0040 * 0.000000001) 29 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) COST EFFECTIVENESS (24 MEASURES) 103864 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" 104204 Value of purchases (in millions) per "process accounts payable" FTE CYCLE TIME (3 MEASURES) 100575 Cycle time in days from receipt of invoice until payment is transmitted 100587 Cycle time in days to approve and schedule T&E reimbursements Accounts Payable and Expense Reimbursement: 225.0670 / 225.0660 Value of all materials and services purchased / (Number of FTEs who perform the process "process accounts payable" * 1000000) Accounts Payable and Expense Reimbursement: 225.0340 / (225.0290 * 1000000) Cycle time in calendar days from receipt of an invoice until payment is transmitted Accounts Payable and Expense Reimbursement: 225.0490 Cycle time in calendar days from the receipt of an expense report to its approval and scheduling for payment Accounts Payable and Expense Reimbursement: 225.0800 100632 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: 225.0500 101944 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: 225.0520 101995 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: (225.0750 / 225.0740) * 100 102139 Percentage of invoice line items paid on time Percentage of invoice line items paid on time Accounts Payable and Expense Reimbursement: 225.0420 30 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) PROCESS EFFICIENCY (10 MEASURES) 102146 Percentage of invoice line items received electronically Percentage of invoice line items received electronically 104301 Number of FTEs who perform the process "Process accounts payable" per $1 billion purchases 101262 Number of FTEs who perform the process "Process expense reimbursements" per $1 million T&E expenditures 102136 Percentage of invoice line items matched with a purchase order Accounts Payable and Expense Reimbursement: 225.0390 Number of FTEs who perform the process "process accounts payable" / (Value of all materials and services purchased * 0.000000001) Accounts Payable and Expense Reimbursement: 225.0290 / (225.0340 * 0.000000001) Number of FTEs who perform the process "process expense reimbursements" / (Total value of T&E expenditures * 0.000001) Accounts Payable and Expense Reimbursement: 225.0660 / (225.0710 * 0.000001) Percentage of invoice line items that is matched with a purchase order Accounts Payable and Expense Reimbursement: 225.0430 102163 Percentage of invoices paid within the discount period (Number of invoices paid within discount period / Number of invoices processed) * 100.0 102164 Percentage of invoices which are manually keyed into the financial system 102650 Percentage of total T&E expenditures made using cash advances STAFF PRODUCTIVITY (4 MEASURES) 100952 Number of expense report line items per FTE who performs the process "Process expense reimbursements" Accounts Payable and Expense Reimbursement: (5.0280 / 5.0270) * 100.0 Percentage of invoice line items that is entered into the financial system by manual keying Accounts Payable and Expense Reimbursement: 225.0400a (Total value of cash advances / Total value of T&E expenditures) * 100.0 Accounts Payable and Expense Reimbursement: (72.0540 / 72.0430) * 100.0 Expense report line items / Number of FTEs who perform the process "process expense reimbursements" Accounts Payable and Expense Reimbursement: 225.0740 / 225.0660 31 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT (45 MEASURES) STAFF PRODUCTIVITY (4 MEASURES) 101283 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" 101290 Number of invoices processed per "process accounts payable" FTE 101419 Number of T&E disbursements per "process expense reimbursements" FTE SUPPLEMENTAL INFORMATION (4 MEASURES) 100955 Number of expense report line items per $1,000 T&E expenditure Accounts Payable and Expense Reimbursement: 225.0360 / 225.0290 Number of invoices processed / Number of FTEs who perform the process "process accounts payable" Accounts Payable and Expense Reimbursement: 225.0350 / 225.0290 Number of T&E disbursements / Number of FTEs who perform the process "process expense reimbursements" Accounts Payable and Expense Reimbursement: 225.0780 / 225.0660 Expense report line items / (Total value of T&E expenditures * 0.001) Accounts Payable and Expense Reimbursement: 225.0740 / (225.0710 * 0.001) 101285 Number of invoiced line items per $1,000 purchases Number of invoice line items processed / (Value of all materials and services purchased * 0.001) 102996 Personnel cost to perform the process "Process accounts payable" as a percentage of total process cost 103335 Systems cost to perform the process "process accounts payable" as a percentage of the total cost of the process Accounts Payable and Expense Reimbursement: 225.0360 / (225.0340 * 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: (225.0310a * 225.0320a) *.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: (225.0310a * 225.0320b) *.01 32 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) COST EFFECTIVENESS (22 MEASURES) 103005 Personnel cost to perform the process "process accounts receivable" per process FTE 103712 Total cost to perform the process "manage and process adjustments/deductions" per $1,000 revenue 103718 Total cost to perform the process "manage and process collections" per $1,000 revenue 103846 Total cost to perform the process "process accounts receivable" per $1,000 revenue 103850 Total cost to perform the process "process accounts receivable" per customer receipt 101562 Outsourced cost to perform the process "manage and process adjustments/deductions" per $1,000 revenue 101563 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 * 0.0001 * Total cost to perform the process "process accounts receivable") / Number of FTEs who perform the process "process accounts receivable (AR)" Accounts Receivable: (219.0230a * 219.0220a * 0.0001 * 219.0210) / 219.0200 Total cost to perform the process "manage and process adjustments/deductions" / (Total business entity revenue *.001) Accounts Receivable: 219.0650 / (219.0040 *.001) Total cost to perform the process "manage and process collections" / (Total business entity revenue *.001) Accounts Receivable: 219.0490 / (219.0040 *.001) Total cost to perform the process "process accounts receivable" / (Total business entity revenue *.001) Accounts Receivable: 219.0210 / (219.0040 *.001) Total cost to perform the process "process accounts receivable" / Number of receipts processed Accounts Receivable: 219.0210 / 219.0370 Outsourced cost to perform the process "manage and process adjustments/deductions" / (Total business entity revenue *.0010) Accounts Receivable: 87.0590e / (87.0050 *.0010) Outsourced cost to perform the process "manage and process collections" / (Total business entity revenue *.0010) Accounts Receivable: 49.0390e / (49.0040 *.0010) 33 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) COST EFFECTIVENESS (22 MEASURES) 101581 Outsourced cost to perform the process "process accounts receivable (AR)" per $1,000 revenue 102937 Personnel cost to perform the process "manage and process adjustments/deductions" per $1,000 revenue 102940 Personnel cost to perform the process "manage and process collections" per $1,000 revenue 103007 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: 49.0150e / (49.0040 *.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 * 0.0001 * Total cost to perform the process "manage and process adjustments/deductions") / (Total business entity revenue *.001) Accounts Receivable: (219.0670a * 219.0660a * 0.0001 * 219.0650) / (219.0040 *.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 * 0.0001 * Total cost to perform the process "manage and process collections") / (Total business entity revenue *.001) Accounts Receivable: (219.0510a * 219.0500a * 0.0001 * 219.0490) / (219.0040 *.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 * 0.0001 * Total cost to perform the process "process accounts receivable") / (Total business entity revenue *.001) Accounts Receivable: (219.0230a * 219.0220a * 0.0001 * 219.0210) / (219.0040 *.001) 34 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) COST EFFECTIVENESS (22 MEASURES) 103291 Systems cost to perform the process "manage and process adjustments/deductions" per $100,000 revenue 103293 Systems cost to perform the process "manage and process collections" per $100,000 revenue 103341 Systems cost to perform the process "process accounts receivable" per $100,000 revenue 103716 Total cost to perform the process "manage and process collections" as a percentage of revenue 103717 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 * 0.0001 * Total cost to perform the process "manage and process adjustments/deductions") / (Total business entity revenue *.00001) Accounts Receivable: (219.0670b * 219.0660a * 0.0001 * 219.0650) / (219.0040 *.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 * 0.0001 * Total cost to perform the process "manage and process collections") / (Total business entity revenue *.00001) Accounts Receivable: (219.0510b * 219.0500a * 0.0001 * 219.0490) / (219.0040 *.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 * 0.0001 * Total cost to perform the process "process accounts receivable") / (Total business entity revenue *.00001) Accounts Receivable: (219.0230b * 219.0220a * 0.0001 * 219.0210) / (219.0040 *.00001) (Total cost to perform the process "manage and process collections" / Total business entity revenue) * 100 Accounts Receivable: (219.0490 / 219.0040) * 100 Total cost to perform the process "manage and process collections" / (Total business entity revenue *.000000001) Accounts Receivable: 219.0490 / (219.0040 *.000000001) 35 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) COST EFFECTIVENESS (22 MEASURES) 103723 Total cost to perform the process "manage and process collections" per active customer 104467 Total cost to perform the process "manage and process collections" per customer receipt 103724 Total cost to perform the process "manage and process collections" per process FTE 103843 Total cost to perform the process "process accounts receivable" as a percentage of revenue 103845 Total cost to perform the process "process accounts receivable" per $1 billion revenue 103844 Total cost to perform the process "process accounts receivable" per process FTE CYCLE TIME (2 MEASURES) 100581 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: 219.0490 / 219.0530 (Total cost to perform the process "manage and process collections"/number of receipts processed) Accounts Receivable: (49.0390f/49.0260) Total cost to perform the process "manage and process collections" / Number of FTEs who perform the process "manage and process collections" Accounts Receivable: 219.0490 / 219.0480 (Total cost to perform the process "process accounts receivable" / Total business entity revenue) * 100 Accounts Receivable: (219.0210 / 219.0040) * 100 Total cost to perform the process "process accounts receivable" / (Total business entity revenue *.000000001) Accounts Receivable: 219.0210 / (219.0040 *.000000001) Total cost to perform the process "process accounts receivable" / Number of FTEs who perform the process "process accounts receivable (AR)" Accounts Receivable: 219.0210 / 219.0200 Cycle time in calendar days from invoicing a customer to the receipt of payment Accounts Receivable: 219.0250 100628 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: 219.0690 36 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) PROCESS EFFICIENCY (8 MEASURES) 102286 Percentage of manual receipts (Number of receipts processed that are received manually / Number of receipts processed) * 100.0 101758 Percentage of total receipts that are processed error free the first time 101656 Outstanding payment days as a proportion of standard payment days Accounts Receivable: (49.0290d / 49.0260) * 100.0 (Number of receipts processed error-free first time / Number of receipts processed) * 100 Accounts Receivable: (219.0380 / 219.0370) * 100 Average days sales outstanding in accounts receivable / Standard payment terms in calendar days for accounts receivable Accounts Receivable: 219.0260 / 219.0430 102152 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) * 100 102155 Percentage of invoice line items that are adjusted by the customer prior to payment 102463 Percentage of receipts automatically matched to open items in the accounts receivable sub ledger 101950 Percentage of receipts received electronically or automatically Accounts Receivable: (219.0330 / 219.0290) * 100 (Number of billed/invoiced line items that are adjusted prior to paying / Number of line items billed/invoiced) * 100 Accounts Receivable: (219.0320 / 219.0290) * 100 (Number of receipts that are automatically matched to open items in the accounts receivable sub ledger / Number of receipts processed) * 100 Accounts Receivable: (219.0390 / 219.0370) * 100 Percentage of receipts received electronically or automatically Accounts Receivable: 219.0400 104166 Total uncollectable balances as a percentage of revenue (Total value of uncollectable balances / Total business entity revenue) * 100 Accounts Receivable: (219.0560 / 219.0040) * 100 37 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) STAFF PRODUCTIVITY (6 MEASURES) 101395 Number of receipts processed per "process accounts receivable" FTE 104115 Number of active customers managed annually per "manage and process collections" FTE 100880 Number of adjustments and deductions per "manage and process adjustments/deductions" FTE 100904 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: 219.0370 / 219.0200 Number of active customers in business entity's customer master file / Number of FTEs who perform the process "manage and process collections" Accounts Receivable: 219.0530 / 219.0480 Number of adjustments/deductions / Number of FTEs who perform the process "manage and process adjustments/deductions" Accounts Receivable: 219.0700 / 219.0640 Number of customers in the customer master file / Number of FTEs who perform the process "process accounts receivable (AR)" Accounts Receivable: 219.0410 / 219.0200 100796 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: 87.0270/87.0450 100797 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: 87.0270/87.0210 101278 Number of invoice line items per receipt Number of line items billed/invoiced / Number of receipts processed 103004 Personnel cost to perform the process "process accounts receivable" as a percentage of the total cost for the process Accounts Receivable: 219.0290 / 219.0370 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: 219.0230a * 219.0220a * 0.01 38 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) ACCOUNTS RECEIVABLE (41 MEASURES) SUPPLEMENTAL INFORMATION (3 MEASURES) 103340 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: 219.0230b * 219.0220a * 0.01 39 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) CUSTOMER CREDIT AND INVOICING (28 MEASURES) COST EFFECTIVENESS (14 MEASURES) 103702 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) 103706 Total cost to perform the process "invoice customer" per invoice line item processed 103709 Total cost to perform the process "invoice customer" per invoice processed 103859 Total cost to perform the process "process customer credit" per $1,000 revenue 101561 Outsourced cost to perform the process "invoice customer" per $1,000 revenue 101582 Outsourced cost to perform the process "process customer credit" per $1,000 revenue 102933 Personnel cost to perform the process "invoice customer" per $1,000 revenue Customer Credit and Invoicing: 218.0440 / (218.0040 *.001) Total cost to perform the process "invoice customer" / Number of line items billed/invoiced Customer Credit and Invoicing: 218.0440 / 218.0520 Total cost to perform the process "invoice customer" / Number of invoices billed to customer Customer Credit and Invoicing: 218.0440 / 218.0480 Total cost to perform the process "process customer credit" / (Total business entity revenue *.001) Customer Credit and Invoicing: 218.0210 / (218.0040 *.001) Outsourced cost to perform the process "invoice customer" / (Total business entity revenue *.0010) Customer Credit and Invoicing: 88.0410e / (88.0050 *.0010) Outsourced cost to perform the process "process customer credit" / (Total business entity revenue *.0010) Customer Credit and Invoicing: 88.0220e / (88.0050 *.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 * 0.0001 * Total cost to perform the process "invoice customer") / (Total business entity revenue * 0.001) Customer Credit and Invoicing: (218.0450a * 218.0460a * 0.0001 * 218.0440) / (218.0040 * 0.001) 40 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) CUSTOMER CREDIT AND INVOICING (28 MEASURES) COST EFFECTIVENESS (14 MEASURES) 103010 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 * 0.0001 * Total cost to perform the process "process customer credit") / (Total business entity revenue * 0.001) 103289 Systems cost to perform the process "invoice customer" per $100,000 revenue 103343 Systems cost to perform the process "process customer credit" per $100,000 revenue 103697 Total cost to perform the process "invoice customer" per process FTE 103853 Total cost to perform the process "process customer credit" as a percentage of revenue Customer Credit and Invoicing: (218.0220a * 218.0230a * 0.0001 * 218.0210) / (218.0040 * 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 * 0.0001 * Total cost to perform the process "invoice customer") / (Total business entity revenue * 0.00001) Customer Credit and Invoicing: (218.0450a * 218.0460b * 0.0001 * 218.0440) / (218.0040 * 0.00001) (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 * 0.0001 * Total cost to perform the process "process customer credit") / (Total business entity revenue * 0.00001) Customer Credit and Invoicing: (218.0220a * 218.0230b * 0.0001 * 218.0210) / (218.0040 * 0.00001) Total cost to perform the process "invoice customer" / Number of FTEs who perform the process "invoice customer" Customer Credit and Invoicing: 218.0440 / 218.0430 (Total cost to perform the process "process customer credit" / Total business entity revenue) * 100 Customer Credit and Invoicing: (218.0210 / 218.0040) * 100 41 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) CUSTOMER CREDIT AND INVOICING (28 MEASURES) COST EFFECTIVENESS (14 MEASURES) 103857 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 *.000000001) 103855 Total cost to perform the process "process customer credit" per process FTE Customer Credit and Invoicing: 218.0210 / (218.0040 *.000000001) 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: 218.0210 / 218.0200 100561 Cycle time in days for credit approval Cycle time in days for credit approval 100164 Cycle time in days to generate complete and correct billing data 100558 Cycle time in days between transmission of invoice and shipment of goods or delivery of services PROCESS EFFICIENCY (3 MEASURES) 102142 Percentage of invoice line items processed error free the first time 102134 Percentage of invoice line items invoiced using electronic or automatic methods 102161 Percentage of invoices automatically generated based on event triggers STAFF PRODUCTIVITY (4 MEASURES) 101280 Number of invoice line items processed per "invoice customer" FTE Customer Credit and Invoicing: 218.0350 Cycle time in days to generate complete and correct billing data Customer Credit and Invoicing: 218.0630 Cycle time in calendar days from the transmission of an invoice/bill to shipping/providing the good/service Customer Credit and Invoicing: 218.0620 Percentage of invoice line items processed error free the first time Customer Credit and Invoicing: 218.0600 Percentage of invoice line items invoiced using electronic or automatic methods Customer Credit and Invoicing: 218.0550 Percentage of invoices automatically generated based on event triggers Customer Credit and Invoicing: 218.0490 Number of line items billed/invoiced / Number of FTEs who perform the process "invoice customer" Customer Credit and Invoicing: 218.0520 / 218.0430 42 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) CUSTOMER CREDIT AND INVOICING (28 MEASURES) STAFF PRODUCTIVITY (4 MEASURES) 101287 Number of invoices processed per "invoice customer" FTE Number of invoices billed to customer / Number of FTEs who perform the process "invoice customer" 100878 Number of active customers per "process customer credit" FTE Customer Credit and Invoicing: 218.0480 / 218.0430 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: 218.0300 / 218.0200 100902 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: 218.0310 / 218.0200 100230 Average number of line items per invoice Number of line items billed/invoiced / Number of invoices billed to customer Customer Credit and Invoicing: 218.0520 / 218.0480 100387 Average value per line item billed Total value of line items billed/invoiced / Number of line items billed/invoiced Customer Credit and Invoicing: 218.0530 / 218.0520 101870 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) * 100 102157 Percentage of invoice line items that are denominated in a foreign currency Customer Credit and Invoicing: (218.0580 / 218.0520) * 100 (Number of line items billed/invoiced in a foreign currency / Number of line items billed/invoiced) * 100 Customer Credit and Invoicing: (218.0570 / 218.0520) * 100 43 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) COST EFFECTIVENESS (8 MEASURES) 102860 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" 103538 Total cost to perform the finance function as a percentage of revenue Finance Organization: 208.0340a / 208.0320aa (Total finance function cost / Total business entity revenue) * 100 Finance Organization: (208.0340f / 208.0190) * 100 101666 Overhead cost of the finance function per $100,000 revenue Overhead cost to perform the function "manage financial resources" / (Total business entity revenue *.00001) 102857 Personnel cost to perform the finance function per $1,000 revenue 104464 Selling, general, and administrative (SGA) costs as a percentage of business entity revenue Finance Organization: 208.0340c / (208.0190 *.00001) Personnel cost perform the function "manage financial resources" / (Total business entity revenue *.001) Finance Organization: 208.0340a / (208.0190 *.001) (Total SG&A costs/total business entity revenue)*100 Finance Organization: (208.0200/208.0190) *100 103221 Systems cost of the finance function per $100,000 revenue Systems cost to perform the function "manage financial resources" / (Total business entity revenue *.00001) 103539 Total cost to perform the finance function per $1,000 revenue 103544 Total cost to perform the finance function per finance function FTE Finance Organization: 208.0340b / (208.0190 *.00001) Total finance function cost / (Total business entity revenue *.001) Finance Organization: 208.0340f / (208.0190 *.001) Total finance function cost / Number of FTEs who perform the function "manage financial resources" Finance Organization: 208.0340f / 208.0320aa 44 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) CYCLE TIME (6 MEASURES) 100152 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 100154 Cycle time in days from receipt of invoice until approved and scheduled for payment Finance Organization: 208.0520 Cycle time in calendar days from the receipt of an invoice to its approval and scheduling Finance Organization: 208.045 100160 Cycle time in days to complete the annual budget Cycle time in days to complete the budget Finance Organization: 208.0460 100178 Days sales outstanding Average days sales outstanding in accounts receivable 100171 Cycle time in hours to initiate, approve, and dispatch a wire transfer Finance Organization: 208.0430 Cycle time in hours to initiate, approve, and dispatch a wire transfer Finance Organization: 76.0270 100175 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: 208.0550 100959 Number of finance function FTEs per $1 billion revenue Number of FTEs who perform the function "manage financial resources" / (Total business entity revenue *.000000001) 101078 Number of FTEs for the order to invoice cycle per $1 billion revenue Finance Organization: 208.0320aa / (208.0190 *.000000001) (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 * 0.000000001) 101114 Number of FTEs for the process "process customer credit" per $1 billion revenue Finance Organization: (208.0320d + 208.0320e + 208.0320f) / (208.0190 * 0.000000001) Number of FTEs who perform the process "process customer credit" / (Total business entity revenue *.000000001) Finance Organization: 208.0320e / (208.0190 *.000000001) 45 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) PROCESS EFFICIENCY (33 MEASURES) 101095 Number of FTEs for the process group "process accounts payable and expense reimbursements" per $1 billion revenue 101042 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 101019 Number of FTEs that perform the process "evaluate and manage financial performance" per $1 billion revenue 101035 Number of FTEs that perform the process "Invoice customer" per $1 billion revenue 101014 Number of FTEs that perform the process "manage sales orders" per $1 billion revenue 101096 Number of FTEs that perform the process "Perform general accounting" per $1 billion revenue 101098 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 *.000000001) Finance Organization: (208.0320s + 208.0320t) / (208.0190 *.000000001) (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 *.000000001) Finance Organization: (208.0320g + 208.0320h + 208.0320i) / (208.0190 *.000000001) Number of FTEs who perform the process "evaluate and manage financial performance" / (Total business entity revenue *.000000001) Finance Organization: 208.0320c / (208.0190 *.000000001) Number of FTEs who perform the process "invoice customer" / (Total business entity revenue *.000000001) Finance Organization: 208.0320f / (208.0190 *.000000001) Number of FTEs who perform the process "manage sales orders" / (Total business entity revenue *.000000001) Finance Organization: 208.0320d / (208.0190 *.000000001) Number of FTEs who perform the process "perform general accounting" / (Total business entity revenue *.000000001) Finance Organization: 208.0320k / (208.0190 *.000000001) Number of FTEs who perform the process "perform planning/budgeting/forecasting" / (Total business entity revenue *.000000001) Finance Organization: 208.0320a / (208.0190 *.000000001) 46 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) PROCESS EFFICIENCY (33 MEASURES) 101109 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 *.000000001) 101165 Number of FTEs that perform the process group "manage taxes" per $1 billion revenue Finance Organization: 208.0320g / (208.0190 *.000000001) Number of FTEs who perform the process group "manage taxes" / (Total business entity revenue *.000000001) 101167 Number of FTEs that perform the process group "manage treasury operations" per $1 billion revenue Finance Organization: 208.0320y / (208.0190 *.000000001) Number of FTEs who perform the process group "manage treasury operations" / (Total business entity revenue *.000000001) 101172 Number of FTEs that perform the process group "perform planning and management accounting" per $1 billion revenue Finance Organization: 208.0320u / (208.0190 *.000000001) (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 *.000000001) 101089 Number of FTEs that perform the processes "perform cost accounting and control" and "perform cost management" per $1 billion revenue 100981 Number of FTEs who perform the process group "Perform general accounting and reporting" (excluding fixed assets) per $1 billion revenue 101753 Percentage change in business entity's gross margin over the past three years Finance Organization: (208.0320a + 208.0320b + 208.0320c) / (208.0190 *.000000001) Number of FTEs who perform the processes "perform cost accounting and control" and "perform cost management" / (Total business entity revenue *.000000001) Finance Organization: 208.0320b / (208.0190 *.000000001) (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 *.000000001) Finance Organization: (208.0320j + 208.0320k + 208.0320m) / (208.0190 *.000000001) Percentage change in business entity's gross margin over the past three years Finance Organization: 74.0050 47 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) PROCESS EFFICIENCY (33 MEASURES) 100897 Number of clerical FTEs involved in F&A operations as a percentage of total finance function FTEs 101079 Number of FTEs for other non-defined finance processes per $1 billion revenue 101043 Number of FTEs for the process "manage and process adjustments/deductions" per $1 billion revenue 101048 Number of FTEs for the process "manage and process collections" per $1 billion revenue 101057 Number of FTEs for the process "manage pay" per $1 billion revenue 101120 Number of FTEs for the process "process payroll taxes" per $1 billion revenue 101130 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") * 100.0 Finance Organization: (2.0033a / 2.0033d) * 100.0 Number of FTEs who perform other non-defined financial processes / (Total business entity revenue * 0.000000001) Finance Organization: 208.0320z / (208.0190 * 0.000000001) Number of FTEs who perform the process "manage and process adjustments/deductions" / (Total business entity revenue *.000000001) Finance Organization: 208.0320i / (208.0190 *.000000001) Number of FTEs who perform the process "manage and process collections" / (Total business entity revenue *.000000001) Finance Organization: 208.0320h / (208.0190 *.000000001) Number of FTEs who perform the process "manage pay" / (Total business entity revenue *.000000001) Finance Organization: 208.0320q / (208.0190 *.000000001) Number of FTEs who perform the process "process payroll taxes" / (Total business entity revenue *.000000001) Finance Organization: 208.0320r / (208.0190 *.000000001) Number of FTEs who perform the process "report time" / (Total business entity revenue *.000000001) Finance Organization: 208.0320p / (208.0190 *.000000001) 48 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) PROCESS EFFICIENCY (33 MEASURES) 101161 Number of FTEs for the process group "manage fixed-asset project accounting" per $1 billion revenue 101086 Number of FTEs that perform the process "perform capital planning and project approval" per $1 billion revenue 101163 Number of FTEs that perform the process group "manage internal controls" per $1 billion revenue 101162 Number of FTEs to perform the fixed assets cycle per $1 billion revenue 101054 Number of FTEs who perform the process "Manage financial policies and procedures" per $1 billion revenue 101119 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 *.000000001) Finance Organization: (208.0320n + 208.0320o) / (208.0190 *.000000001) Number of FTEs who perform the process "perform capital planning and project approval" / (Total business entity revenue *.000000001) Finance Organization: 208.0320n / (208.0190 *.000000001) (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 *.000000001) Finance Organization: (208.0320v + 208.0320w + 208.0320x) / (208.0190 *.000000001) (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 *.000000001) Finance Organization: (208.0320l + 208.0320n + 208.0320o) / (208.0190 *.000000001) Number of FTEs who perform the process "manage policies and procedures" (general accounting and reporting) / (Total business entity revenue *.000000001) Finance Organization: 208.0320j / (208.0190 *.000000001) Number of FTEs who perform the process "process expense reimbursements" / (Total business entity revenue *.000000001) Finance Organization: 208.0320t / (208.0190 *.000000001) 49 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) PROCESS EFFICIENCY (33 MEASURES) 101333 Number of management FTEs involved in finance function operations as a percentage of total finance function FTEs 101390 Number of professional FTEs involved in finance function operations as a percentage of total finance function FTEs 102064 Percentage of finance function FTEs to total number of employees within the business entity SUPPLEMENTAL INFORMATION (53 MEASURES) 101463 Other cost of the finance function as a percentage of the total cost of the finance function 101610 Outsourced cost of the finance function as a percentage of the total cost of the finance function 101665 Overhead cost of the finance function as a percentage of the total cost of the finance function 102008 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") * 100.0 Finance Organization: (2.0033b / 2.0033d) * 100.0 (Number of FTEs who perform the function "manage financial resources" perform professional operations / Number of FTEs who perform the function "manage financial resources") * 100.0 Finance Organization: (2.0033c / 2.0033d) * 100.0 (Number of FTEs who perform the function "manage financial resources" / Number of business entity employees) * 100 Finance Organization: (208.0320aa / 208.0030) * 100 (Costs other than personnel, systems, overhead, and outsourced to perform the function "manage financial resources" / Total finance function cost) * 100 Finance Organization: (208.0340d / 208.0340f) * 100 (Outsourced cost to perform the function "manage financial resources" / Total finance function cost) * 100 Finance Organization: (208.0340e / 208.0340f) * 100 (Overhead cost to perform the function "manage financial resources" / Total finance function cost) * 100 Finance Organization: (208.0340c / 208.0340f) * 100 (Number of FTEs who perform the process "manage sales orders" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (208.0320d / 208.0320aa) * 100 50 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) 102217 Percentage of finance function IT costs allocated to controls and risk management 102218 Percentage of finance function IT costs allocated to decision support 102219 Percentage of finance function IT costs allocated to management activities 102220 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: 2.0037b Percentage of IT cost to perform the function "manage financial resources" allocated to decision support Finance Organization: 2.0037c Percentage of IT cost to perform the function "manage financial resources" allocated to management Finance Organization: 2.0037d Percentage of IT cost to perform the function "manage financial resources" allocated to transaction processing Finance Organization: 2.0037a 102680 Percentage of finance function time allocated to control Percentage of time of FTEs that perform the function "manage financial resources" spend on control 102683 Percentage of finance function time allocated to control in three years 102684 Percentage of finance function time allocated to decision support 102687 Percentage of finance function time allocated to decision support in three years 102688 Percentage of finance function time allocated to management activities Finance Organization: 208.0330b Percentage of time that the function "manage financial resources" will spend on control in three years Finance Organization: 74.0090b Percentage of time of FTEs that perform the function "manage financial resources" spend on decision support Finance Organization: 208.0330c Percentage of time that the function "manage financial resources" will spend on decision support in three years Finance Organization: 74.0090c Percentage of time of FTEs that perform the function "manage financial resources" spend on management activities Finance Organization: 208.0330d 51 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) 102691 Percentage of finance function time allocated to management activities in three years 102692 Percentage of finance function time allocated to transaction processing 102695 Percentage of finance function time allocated to transaction processing in three years 102004 Percentage of total finance function FTEs allocated to other non-defined finance processes 102040 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: 74.0090d Percentage of time of FTEs that perform the function "manage financial resources" spend on transaction processing Finance Organization: 208.0330a Percentage of time that the function "manage financial resources" will spend on transaction processing in three years Finance Organization: 74.0090a (Number of FTEs who perform other nondefined financial processes / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (208.0320z / 208.0320aa) * 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") * 100 102006 Percentage of total finance function FTEs allocated to the process "establish internal controls, policies, and procedures" Finance Organization: ((208.0320l + 208.0320n + 208.0320o) / 208.0320aa) * 100 (Number of FTEs who perform the process "establish internal controls, policies, and procedures" / Number of FTEs who perform the function "manage financial resources") * 100 102009 Percentage of total finance function FTEs allocated to the process "evaluate and manage financial performance" Finance Organization: (208.0320v / 208.0320aa) * 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: (208.0320c / 208.0320aa) * 100 52 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) 102010 Percentage of total finance function FTEs allocated to the process "invoice customer" 102012 Percentage of total finance function FTEs allocated to the process "manage and process adjustments/deductions" 102013 Percentage of total finance function FTEs allocated to the process "manage and process collections" 102014 Percentage of total finance function FTEs allocated to the process "manage pay" 102015 Percentage of total finance function FTEs allocated to the process "manage policies and procedures" 102016 Percentage of total finance function FTEs allocated to the process "operate controls and monitor compliance with internal controls policies and procedures" 102019 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: (208.0320f / 208.0320aa) * 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: (208.0320i / 208.0320aa) * 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: (208.0320h / 208.0320aa) * 100 (Number of FTEs who perform the process "manage pay" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (208.0320q / 208.0320aa) * 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: (208.0320j / 208.0320aa) * 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: (208.0320w / 208.0320aa) * 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: (208.0320n / 208.0320aa) * 100 53 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) 102020 Percentage of total finance function FTEs allocated to the process "perform capital project accounting" 102021 Percentage of total finance function FTEs allocated to the process "perform financial reporting" 102022 Percentage of total finance function FTEs allocated to the process "perform fixed asset accounting" 102025 Percentage of total finance function FTEs allocated to the process "perform general accounting" 102027 Percentage of total finance function FTEs allocated to the process "perform planning/ budgeting/ forecasting" 102032 Percentage of total finance function FTEs allocated to the process "process accounts payable" 102033 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: (208.0320o / 208.0320aa) * 100 (Number of FTEs who perform the process "perform financial reporting" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (208.0320m / 208.0320aa) * 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: (208.0320l / 208.0320aa) * 100 (Number of FTEs who perform the process "perform general accounting" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (208.0320k / 208.0320aa) * 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: (208.0320a / 208.0320aa) * 100 (Number of FTEs who perform the process "process accounts payable" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (208.0320s / 208.0320aa) * 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: (208.0320g / 208.0320aa) * 100 54 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) 102034 Percentage of total finance function FTEs allocated to the process "process customer credit" 102035 Percentage of total finance function FTEs allocated to the process "process expense reimbursements" 102007 Percentage of total finance function FTEs allocated to the process "process payroll taxes" 102036 Percentage of total finance function FTEs allocated to the process "report on internal controls compliance" 102037 Percentage of total finance function FTEs allocated to the process "report time" 102039 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: (208.0320e / 208.0320aa) * 100 (Number of FTEs who perform the process "process expense reimbursements" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (208.0320t / 208.0320aa) * 100 (Number of FTEs who perform the process "process payroll taxes" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (208.0320r / 208.0320aa) * 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: (208.0320x / 208.0320aa) * 100 (Number of FTEs who perform the process "report time" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (208.0320p / 208.0320aa) * 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: ((76.0120n+ 76.0120o) / 76.0120aa) * 100 55 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) 102041 Percentage of total finance function FTEs allocated to the process group "manage internal controls" 102043 Percentage of total finance function FTEs allocated to the process group "manage taxes" 102045 Percentage of total finance function FTEs allocated to the process group "manage treasury operations" 102018 Percentage of total finance function FTEs allocated to the process group "perform accounts payable and expense reimbursements" 102048 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: ((208.0320v + 208.0320w + 208.0320x) / 208.0320aa) * 100 (Number of FTEs who perform the process group "manage taxes" / Number of FTEs who perform the function "manage financial resources") * 100 Finance Organization: (208.0320y / 208.0320aa) * 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: (208.0320u / 208.0320aa) * 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: ((208.0320s + 208.0320t) / 208.0320aa) * 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: ((208.0320j + 208.0320k + 208.0320m) / 208.0320aa) * 100 56 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) 102050 Percentage of total finance function FTEs allocated to the process group "perform planning and management accounting" 102057 Percentage of total finance function FTEs allocated to the process group "process payroll" 102017 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: ((208.0320a + 208.0320b + 208.0320c) / 208.0320aa) * 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: ((208.0320p + 208.0320q + 208.0320r) / 208.0320aa) * 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") * 100 102059 Percentage of total finance function FTEs allocated to the processes "perform cost accounting and control" and "perform cost management" Finance Organization: ((208.0320d + 208.0320e + 208.0320f) / 208.0320aa) * 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") * 100 102011 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: (208.0320b / 208.0320aa) * 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: ((208.0320g + 208.0320h + 208.0320i) / 208.0320aa) * 100 57 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FINANCE ORGANIZATION (100 MEASURES) SUPPLEMENTAL INFORMATION (53 MEASURES) 102061 Percentage of total finance function FTEs not directly reporting to the finance and accounting organization 102855 Personnel cost of the finance function as a percentage of total cost for the finance function 103219 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: 76.0130 (Personnel cost perform the function "manage financial resources" / Total finance function cost) * 100 Finance Organization: (208.0340a / 208.0340f) * 100 (Systems cost to perform the function "manage financial resources" / Total finance function cost) * 100 Finance Organization: (208.0340b / 208.0340f) * 100 58 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FIXED ASSET ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (23 MEASURES) 103809 Total cost to perform the process "perform fixed asset accounting" per $1,000 revenue 100008 Actual capital expenditure as a percentage of budgeted capital expenditures for one year prior 100010 Actual capital expenditure as a percentage of budgeted capital expenditures for two years prior 101603 Outsourced cost to perform the process "perform capital planning and project approval" per $1,000 revenue 101577 Outsourced cost to perform the process "perform capital project accounting" per $1,000 revenue 101573 Outsourced cost to perform the process "perform fixed-asset accounting" per $1,000 revenue 102987 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 * 0.0010) Fixed Asset Accounting: 12.050f / (12.010 * 0.0010) (Actual capital spending one year prior / Capital expenditure budget one year prior) * 100.0 Fixed Asset Accounting: (12.027b / 12.026b) * 100.0 (Actual capital spending two years prior / Capital expenditure budget two years prior) * 100.0 Fixed Asset Accounting: (12.027c / 12.026c) * 100.0 Outsourced cost to perform the process "perform capital planning and project approval" / (Total business entity revenue *.0010) Fixed Asset Accounting: 12.022e / (12.010 *.0010) Outsourced cost to perform the process "perform capital project accounting" / (Total business entity revenue *.0010) Fixed Asset Accounting: 12.040e / (12.010 *.0010) Outsourced cost to perform the process "perform fixed asset accounting" / (Total business entity revenue *.0010) Fixed Asset Accounting: 12.050e / (12.010 *.0010) Personnel cost to perform the process "perform fixed asset accounting" / Number of fixed asset transactions Fixed Asset Accounting: 12.050a / 12.0540 59 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FIXED ASSET ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (23 MEASURES) 103223 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 * 0.000010) 103329 Systems cost of the process "perform fixed asset accounting" per $100,000 revenue 103325 Systems cost to perform the process "perform capital planning and project approval" per $100,000 revenue 103332 Systems cost to perform the process "perform capital project accounting" per $100,000 revenue 103518 Total cost of repair and maintenance per $1,000 gross value of fixed assets Fixed Asset Accounting: (12.022b + 12.040b + 12.050b) / (12.010 * 0.000010) Systems cost to perform the process "perform fixed asset accounting" / (Total business entity revenue * 0.000010) Fixed Asset Accounting: 12.050b / (12.010 * 0.000010) Systems cost to perform the process "perform capital planning and project approval" / (Total business entity revenue * 0.000010) Fixed Asset Accounting: 12.022b / (12.010 * 0.000010) Systems cost to perform the process "perform capital project accounting" / (Total business entity revenue * 0.000010) Fixed Asset Accounting: 12.040b / (12.010 * 0.000010) Cost to repair and maintain fixed assets / (Gross value of fixed assets * 0.0010) Fixed Asset Accounting: 12.0630 / (12.060a * 0.0010) 103535 Total cost of the depreciation expense per $1,000 revenue Depreciation expense for fixed assets / (Total business entity revenue * 0.0010) 103801 Total cost of the process "perform capital planning and project approval" per $1,000 revenue 103818 Total cost of the process "perform capital project accounting" per approved capital project Fixed Asset Accounting: 12.0580 / (12.010 * 0.0010) Total cost to perform the process "perform capital planning and project approval" / (Total business entity revenue * 0.0010) Fixed Asset Accounting: 12.022f / (12.010 * 0.0010) Total cost to perform the process "perform capital project accounting" / Number of capital projects approved in the past 12 months Fixed Asset Accounting: 12.040f / 12.0280 60 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FIXED ASSET ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (23 MEASURES) 103546 Total cost to perform the fixed assets cycle as percentage of revenue 103547 Total cost to perform the fixed assets cycle per $1 billion revenue 100456 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) * 100.0 Fixed Asset Accounting: ((12.022f + 12.040f + 12.050f) / 12.010) * 100.0 (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 * 0.000000001) Fixed Asset Accounting: (12.022f + 12.040f + 12.050f) / (12.010 * 0.000000001) (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 * 0.0010) Fixed Asset Accounting: (12.022f + 12.040f + 12.050f) / (12.010 * 0.0010) 104468 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+12.040f +12.050f)/(12.0210+12.0390+12.0490) 61 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FIXED ASSET ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (23 MEASURES) 103549 Total cost to perform the fixed assets cycle per fixed assets cycle FTE 103817 Total cost to perform the process "perform capital project accounting" per $1,000 revenue 104470 Total cost to perform the process "perform capital project accounting" per process FTE 103810 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 + 12.040f + 12.050f) / (12.0210 + 12.0390 + 12.0490) Total cost to perform the process "perform capital project accounting" / (Total business entity revenue * 0.0010) Fixed Asset Accounting: 12.040f / (12.010 * 0.0010) (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/12.0390) Total cost to perform the process "perform fixed asset accounting" / Number of fixed asset transactions Fixed Asset Accounting: 12.050f / 12.0540 CYCLE TIME (2 MEASURES) 100586 Cycle time in days to approve a capital project Cycle time in days to approve a capital project Fixed Asset Accounting: 12.0330 100592 Cycle time in days to close a capital project Cycle time in days to close a capital project Fixed Asset Accounting: 12.0440 PROCESS EFFICIENCY (4 MEASURES) 100009 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) * 100.0 Fixed Asset Accounting: (12.027a / 12.026a) * 100.0 62 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) FIXED ASSET ACCOUNTING (33 MEASURES) PROCESS EFFICIENCY (4 MEASURES) 100896 Number of capital projects not budgeted as a percentage of approved projects 101902 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) * 100.0 Fixed Asset Accounting: (12.030 / 12.0280) * 100.0 ((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) * 100.0 Fixed Asset Accounting: ((12.0280-12.030) / 12.0280) * 100.0 101903 Percentage of capital projects completed on time Percentage of capital projects completed on time STAFF PRODUCTIVITY (2 MEASURES) 100964 Number of fixed assets managed per "perform fixed asset accounting" FTE 101329 Number of journal entry line items for fixed asset transactions per fixed asset accounting FTE SUPPLEMENTAL INFORMATION (2 MEASURES) 100733 Fixed asset transactions resulting from physical inventories as a percentage of total fixed asset transactions 100868 Net value of fixed assets as a percentage of gross value of fixed assets Fixed Asset Accounting: 12.0430 Number of fixed assets managed / Number of FTEs who perform the process "perform fixedasset accounting" Fixed Asset Accounting: 12.0590 / 12.0490 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: 12.0560 / 12.0490 (Number of fixed asset transactions from physical inventories / Number of fixed asset transactions) * 100.0 Fixed Asset Accounting: (12.0670 / 12.0540) * 100.0 (Net book value of fixed assets / Gross value of fixed assets) * 100.0 Fixed Asset Accounting: (12.060b / 12.060a) * 100.0 63 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) 103059 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" 103973 Total cost to perform the process "Manage financial policies and procedures" per $1,000 revenue 103984 Total cost to perform the process "Perform financial reporting" per $1,000 revenue 103976 Total cost to perform the process "perform general accounting" per $1,000 revenue 103980 Total cost to perform the process "perform general accounting" per journal entry line item 103551 Total cost to perform the process group "Perform general accounting and reporting" (excluding fixed assets) as a percentage of revenue General Accounting and Reporting: (226.0430 * 226.0440a * 226.0450a *.0001) / 226.0420 Total cost to perform the process "manage policies and procedures" / (Total business entity revenue * 0.001) General Accounting and Reporting: 226.0310 / (226.0160 * 0.001) Total cost to perform the process "perform financial reporting" / (Total business entity revenue * 0.001) General Accounting and Reporting: 226.0730 / (226.0160 * 0.001) Total cost to perform the process "perform general accounting" / (Total business entity revenue * 0.001) General Accounting and Reporting: 226.0430 / (226.0160 * 0.001) Total cost to perform the process "perform general accounting" / Number of journal entry line items processed General Accounting and Reporting: 226.0430 / 226.0480 ((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: ((226.0310 + 226.0430 + 226.0730) / 226.0160) * 100 64 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) 103550 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) 101593 Outsourced cost to perform the process "manage policies and procedures" per $1,000 revenue 101599 Outsourced cost to perform the process "perform financial reporting" per $1,000 revenue 101596 Outsourced cost to perform the process "perform general accounting" per $1,000 revenue 103055 Personnel cost to perform the process "Manage financial policies and procedures" per $1,000 revenue General Accounting and Reporting: (226.0310 + 226.0430 + 226.0730) / (226.0160 * 0.001) Outsourced cost to perform the process "manage policies and procedures" / (Total business entity revenue *.0010) General Accounting and Reporting: 70.0140e / (70.0050 *.0010) Outsourced cost to perform the process "perform financial reporting" / (Total business entity revenue *.0010) General Accounting and Reporting: 70.0460e / (70.0050 *.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: (226.0310 * 226.0320a * 226.0330a *.0001) / (226.0160 * 0.001) 65 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) 104845 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) 102993 Personnel cost to perform the process "perform capital project accounting" per $1,000 revenue 103061 Personnel cost to perform the process "perform financial reporting" per $1,000 revenue 104851 Personnel cost to perform the process "Perform financial reporting" per process FTE 102986 Personnel cost to perform the process "Perform fixed-asset accounting" per $1,000 revenue General Accounting and Reporting: (226.0310 * 226.0320a * 226.0330a *.0001) / 226.0300 Personnel cost to perform the process "perform capital project accounting" / (Total business entity revenue * 0.001) General Accounting and Reporting: 226.0830 / (226.0160 * 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: (226.0730 * 226.0740a * 226.0750a *.0001) / (226.0160 * 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: (226.0730 * 226.0740a * 226.0750a *.0001) / 226.0720 Personnel cost to perform the process "perform fixed asset accounting" / (Total business entity revenue * 0.001) General Accounting and Reporting: 226.0870 / (226.0160 * 0.001) 66 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) 104848 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" 103056 Personnel cost to perform the process "perform general accounting" per $1,000 revenue 104842 Personnel cost to perform the process group "Perform general accounting and reporting" per $1,000 revenue General Accounting and Reporting: 226.0870 / 226.0860 (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: (226.0430 * 226.0440a * 226.0450a *.0001) / (226.0160 * 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: ((226.0310 * 226.0320a * 226.0330a *.0001) + (226.0430 * 226.0440a * 226.0450a *.0001) + 226.0870 + (226.0730 * 226.0740a * 226.0750a *.0001)) / (226.0160 *.001) 67 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) 104841 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") 103380 Systems cost to perform the process "Manage financial policies and procedures" per $100,000 revenue General Accounting and Reporting: ((226.0310 * 226.0320a * 226.0330a *.0001) + (226.0430 * 226.0440a * 226.0450a *.0001) + 226.0870 + (226.0730 * 226.0740a * 226.0750a *.0001)) / (226.0300 + 226.0420 + 226.0860 + 226.0720) (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 * 0.00001) General Accounting and Reporting: (226.0310 * 226.0320a * 226.0330b *.0001) / (226.0160 * 0.00001) 68 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) 103383 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 * 0.00001) 103381 Systems cost to perform the process "perform general accounting" per $100,000 revenue 104844 Total cost to perform the process "Manage policies and procedures" per process FTE 104469 Total cost to perform the process "perform financial reporting" per process FTE 103983 Total cost to perform the process "Perform general accounting" per process FTE General Accounting and Reporting: (226.0730 * 226.0740a * 226.0750b *.0001) / (226.0160 * 0.00001) (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 * 0.00001) General Accounting and Reporting: (226.0430 * 226.0440a * 226.0450b *.0001) / (226.0160 * 0.00001) 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: 226.0310 / 226.0300 Total cost to perform the process "perform financial reporting" / Number of FTEs who perform the process "perform financial reporting" General Accounting and Reporting: 226.0730 / 226.0720 Total cost to perform the process "perform general accounting" / Number of FTEs who perform the process "perform general accounting" General Accounting and Reporting: 226.0430 / 226.0420 69 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) COST EFFECTIVENESS (28 MEASURES) 103552 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 *.000000001) 103554 Total cost to perform the process group "Perform general accounting and reporting" (excluding fixed assets) per process group FTE CYCLE TIME (8 MEASURES) 100597 Cycle time in calendar days from producing monthly flash reports to completing the monthly consolidated financial statements General Accounting and Reporting: (226.0310 + 226.0430 + 226.0730) / (226.0160 *.000000001) (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: (226.0310 + 226.0430 + 226.0730) / (226.0300 + 226.0420 + 226.0720) Cycle time in calendar days from producing monthly flash reports and completing the monthly consolidated financial statements 100555 Cycle time in days between completion of quarterly consolidated financial statements and the release of earnings General Accounting and Reporting: 226.0560 Cycle time in days between completion of quarterly consolidated financial statements and the release of earnings 100594 Cycle time in days from producing annual flash reports to completing consolidated annual financial statements 100162 Cycle time in days to complete the monthly consolidated financial statements General Accounting and Reporting: 226.0770 Cycle time in calendar days from producing flash reports and completing the consolidated financial statements General Accounting and Reporting: 226.0570 Cycle time in days to between running the business entity monthly trial balance and monthly consolidated financial statements General Accounting and Reporting: 226.0540 70 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) CYCLE TIME (8 MEASURES) 100613 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 100552 Cycle time in days between completion of annual consolidated financial statements and the release of earnings General Accounting and Reporting: 226.0550 Cycle time in days between completion of consolidated financial statements and the release of earnings General Accounting and Reporting: 226.0780 100591 Cycle time in days to capitalize a fixed asset purchase Cycle time in calendar days to capitalize a fixed asset purchase 100625 Cycle time in days to produce period-end management reports PROCESS EFFICIENCY (6 MEASURES) 101090 Number of FTEs who perform the process "Perform financial reporting" per $1 billion revenue 101091 Number of FTEs who perform the process "Perform fixedasset accounting" per $1 billion revenue 104843 Number of FTEs who perform the process group "Perform general accounting and reporting" per $1 billion revenue 101765 Percentage of journal entry line items processed error free the first time General Accounting and Reporting: 226.0900 Cycle time in calendar days from running the initial trial balance to completing the periodend management report General Accounting and Reporting: 226.0580 Number of FTEs who perform the process "perform financial reporting" / (Total business entity revenue * 0.000000001) General Accounting and Reporting: 226.0720 / (226.0160 * 0.000000001) Number of FTEs who perform the process "perform fixed-asset accounting" / (Total business entity revenue * 0.000000001) General Accounting and Reporting: 226.0860 / (226.0160 * 0.000000001) (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 *.000000001) General Accounting and Reporting: (226.0300 + 226.0420 + 226.0860 + 226.0720) / (226.0160 *.000000001) Percentage of journal entry line items processed error free the first time General Accounting and Reporting: 226.0490 71 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) PROCESS EFFICIENCY (6 MEASURES) 100848 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 101088 Number of FTEs who perform the process "Perform capital project accounting" per $1 billion revenue STAFF PRODUCTIVITY (3 MEASURES) 100875 Number of accounts per FTE who performs the process "Perform general accounting" 101330 Number of journal entry line items per FTE who performs the process "Perform general accounting" 100965 Number of fixed assets transactions per FTE who performs the process "Perform fixed-asset accounting" General Accounting and Reporting: 226.0500c + 226.0500d Number of FTEs who perform the process "perform capital project accounting" / (Total business entity revenue * 0.000000001) General Accounting and Reporting: 226.0820 / (226.0160 * 0.000000001) Number of accounts in the chart of accounts / Number of FTEs who perform the process "perform general accounting" General Accounting and Reporting: 226.0470 / 226.0420 Number of journal entry line items processed / Number of FTEs who perform the process "perform general accounting" General Accounting and Reporting: 226.0480 / 226.0420 Number of fixed asset transactions / Number of FTEs who perform the process "perform fixedasset accounting" SUPPLEMENTAL INFORMATION (6 MEASURES) General Accounting and Reporting: 226.0880 / 226.0860 100874 Number of accounts in the chart of accounts Number of accounts in the chart of accounts General Accounting and Reporting: 226.0470 101827 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) * 100.0 General Accounting and Reporting: (70.0260 / 70.0250) * 100.0 72 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) SUPPLEMENTAL INFORMATION (6 MEASURES) 104846 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") 104852 Percentage of FTEs who perform the process group "Perform general accounting and reporting" allocated to the process "Perform financial reporting" 104849 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: (226.0300 * 100) / (226.0300 + 226.0420 + 226.0860 + 226.0720) (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: (226.0720 * 100) / (226.0300 + 226.0420 + 226.0860 + 226.0720) (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: (226.0860 * 100) / (226.0300 + 226.0420 + 226.0860 + 226.0720) 73 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) GENERAL ACCOUNTING AND REPORTING (51 MEASURES) SUPPLEMENTAL INFORMATION (6 MEASURES) 104847 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: (226.0420 * 100) / (226.0300 + 226.0420 + 226.0860 + 226.0720) 74 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) COST EFFECTIVENESS (19 MEASURES) 103673 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 * 0.0010) 103766 Total cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" per $1,000 revenue 103879 Total cost to perform the process "report on internal controls compliance" per $1,000 revenue 104016 Total cost to perform the process group "manage internal controls" per $1,000 revenue 101554 Outsourced cost to perform the process "establish internal controls, policies, and procedures" per $1,000 revenue Internal Controls: 68.0560f / (68.0050 * 0.0010) Total cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" / (Total business entity revenue * 0.0010) Internal Controls: 68.1230f / (68.0050 * 0.0010) Total cost to perform the process "report on internal controls compliance" / (Total business entity revenue * 0.0010) Internal Controls: 68.1370f / (68.0050 * 0.0010) (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 * 0.0010) Internal Controls: (68.0560f + 68.1230f + 68.1370f) / (68.0050 * 0.0010) Outsourced cost to perform the process "establish internal controls, policies, and procedures" / (Total business entity revenue *.0010) 101568 Outsourced cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" per $1,000 revenue Internal Controls: 68.0560e / (68.0050 *.0010) Outsourced cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" / (Total business entity revenue *.0010) 101584 Outsourced cost to perform the process "report on internal controls compliance" per $1,000 revenue Internal Controls: 68.1230e / (68.0050 *.0010) Outsourced cost to perform the process "report on internal controls compliance" / (Total business entity revenue *.0010) Internal Controls: 68.1370e / (68.0050 *.0010) 75 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) COST EFFECTIVENESS (19 MEASURES) 102918 Personnel cost to perform the process "establish internal controls, policies, and procedures" per $1,000 revenue 102969 Personnel cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" per $1,000 revenue 103016 Personnel cost to perform the process "report on internal controls compliance" per $1,000 revenue 103051 Personnel cost to perform the process group "manage internal controls" per $1,000 revenue 103161 Risk assessment cost as a percentage of total cost to perform the process "establish internal controls, policies, and procedures" 103280 Systems cost to perform the process "establish internal controls, policies, and procedures" per $100,000 revenue 103315 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 * 0.0010) Internal Controls: 68.0560a / (68.0050 * 0.0010) Personnel cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" / (Total business entity revenue * 0.0010) Internal Controls: 68.1230a / (68.0050 * 0.0010) Personnel cost to perform the process "report on internal controls compliance" / (Total business entity revenue * 0.0010) Internal Controls: 68.1370a / (68.0050 * 0.0010) (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 * 0.0010) Internal Controls: (68.0560a + 68.1230a + 68.1370a) / (68.0050 * 0.0010) Percentage of cost to perform the process "establish internal controls, policies, and procedures" allocated to risk assessment Internal Controls: 8.8061 Systems cost to perform the process "establish internal controls, policies, and procedures" / (Total business entity revenue * 0.000010) Internal Controls: 68.0560b / (68.0050 * 0.000010) Systems cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" / (Total business entity revenue * 0.000010) Internal Controls: 68.1230b / (68.0050 * 0.000010) 76 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) COST EFFECTIVENESS (19 MEASURES) 103347 Systems cost to perform the process "report on internal controls compliance" per $100,000 revenue 103378 Systems cost to perform the process group "manage internal controls" per $100,000 revenue 104014 Total cost to perform the process group "manage internal controls" as a percentage of revenue 104015 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 * 0.000010) Internal Controls: 68.1370b / (68.0050 * 0.000010) (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 * 0.000010) Internal Controls: (68.0560b + 68.1230b + 68.1370b) / (68.0050 * 0.000010) ((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) * 100.0 Internal Controls: ((68.0560f + 68.1230f + 68.1370f) / 68.0050) * 100.0 (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 * 0.000000001) Internal Controls: (68.0560f + 68.1230f + 68.1370f) / (68.0050 * 0.000000001) 77 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) COST EFFECTIVENESS (19 MEASURES) 104019 Total cost to perform the process group "manage internal controls" per process FTE CYCLE TIME (4 MEASURES) 100140 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 100144 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 100148 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: (68.0560f + 68.1230f + 68.1370f) / (68.0550 + 68.1220 + 68.1360) 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: 68.0540 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: 68.1090 Cycle time in days from reporting of a control violation until investigation is completed and remediation steps/control changes are developed Internal Controls: 68.1100 100608 Cycle time in days to deploy change in enabling technology Cycle time in days to deploy change in enabling technology Internal Controls: 8.8057 78 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) PROCESS EFFICIENCY (8 MEASURES) 101018 Number of FTEs for the process "establish internal controls, policies, and procedures" per $1 billion revenue 101070 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 * 0.000000001) Internal Controls: 68.0550 / (68.0050 * 0.000000001) Number of FTEs who perform the process "operate controls and monitor compliance with internal controls policies and procedures" / (Total business entity revenue * 0.000000001) Internal Controls: 68.1220 / (68.0050 * 0.000000001) 102392 Percentage of primary controls that are automated (Number of automated primary controls / Number of identified primary controls) * 100.0 100899 Number of control violations per 1,000 business entity employees 101125 Number of FTEs for the process "report on internal controls compliance" per $1 billion revenue Internal Controls: (68.0180 / 68.0170) * 100.0 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 * 0.0010) Internal Controls: 68.0150 / (68.0020 * 0.0010) Number of FTEs who perform the process "report on internal controls compliance" / (Total business entity revenue * 0.000000001) Internal Controls: 68.1360 / (68.0050 * 0.000000001) 101375 Number of primary controls per 1,000 employees Number of identified primary controls / (Number of business entity employees * 0.0010) 101424 Number of times last year employees used existing communication channels to report suspected improprieties per 1,000 employees 102391 Previously identified control violations as a percentage of total control violations Internal Controls: 68.0170 / (68.0020 * 0.0010) Number of times employees used existing communication channels to report suspected improprieties in past 12 months / (Number of business entity employees * 0.0010) Internal Controls: 68.1070 / (68.0020 * 0.0010) (Number of previously identified control violations in last twelve months / Number of control violations in last twelve months) * 100.0 Internal Controls: (8.8020b / 8.8019) * 100.0 79 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) SUPPLEMENTAL INFORMATION (17 MEASURES) 100770 Independent internal resources as a percentage of risk assessment cost Percentage of conducting risk assessment cost toward independent internal resources Internal Controls: 68.0580b 101459 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: 68.0580d 101533 Outside consultants as a percentage of risk assessment cost Percentage of conducting risk assessment cost toward outside consultants Internal Controls: 68.0580c 102112 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)) * 100.0 102113 Percentage of independent members on the compensation committee 102114 Percentage of independent members on the governance committee Internal Controls: (68.0240a(i) / (68.0240a(ii) + 68.0240a(iii) + 68.0240a(i))) * 100.0 (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)) * 100.0 Internal Controls: (68.0240b(i) / (68.0240b(ii) + 68.0240b(iii) + 68.0240b(i))) * 100.0 (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)) * 100.0 Internal Controls: (68.0240c(i) / (68.0240c(ii) + 68.0240c(iii) + 68.0240c(i))) * 100.0 102115 Percentage of independent, outside directors on the board (Number of independent or outside directors on the board / Number of directors on the board) * 100.0 Internal Controls: (68.0220 / 68.0210) * 100.0 80 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) SUPPLEMENTAL INFORMATION (17 MEASURES) 102312 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)) * 100.0 102313 Percentage of officers/employees on the compensation committee 102314 Percentage of officers/employees on the governance committee 102372 Percentage of other non-independent members on the audit committee 102373 Percentage of other non-independent members on the compensation committee Internal Controls: (68.0240a(ii) / (68.0240a(ii) + 68.0240a(iii) + 68.0240a(i))) * 100.0 (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)) * 100.0 Internal Controls: (68.0240b(ii) / (68.0240b(ii) + 68.0240b(iii) + 68.0240b(i))) * 100.0 (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)) * 100.0 Internal Controls: (68.0240c(ii) / (68.0240c(ii) + 68.0240c(iii) + 68.0240c(i))) * 100.0 (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)) * 100.0 Internal Controls: (68.0240a(iii) / (68.0240a(ii) + 68.0240a(iii) + 68.0240a(i))) * 100.0 (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)) * 100.0 Internal Controls: (68.0240b(iii) / (68.0240b(ii) + 68.0240b(iii) + 68.0240b(i))) * 100.0 81 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) INTERNAL CONTROLS (48 MEASURES) SUPPLEMENTAL INFORMATION (17 MEASURES) 102374 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)) * 100.0 Internal Controls: (68.0240c(iii) / (68.0240c(ii) + 68.0240c(iii) + 68.0240c(i))) * 100.0 102398 Percentage of primary controls that are detective in nature (Number of detective primary controls / Number of identified primary controls) * 100.0 Internal Controls: (68.0200 / 68.0170) * 100.0 102401 Percentage of primary controls that are preventive in nature (Number of preventative primary controls / Number of identified primary controls) * 100.0 Internal Controls: (68.0190 / 68.0170) * 100.0 101912 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) * 100.0 Internal Controls: (68.0160a / 68.0150) * 100.0 103173 Self assessments as a percentage of risk assessment cost Percentage of conducting risk assessment cost toward self assessments Internal Controls: 68.0580a 82 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) COST EFFECTIVENESS (29 MEASURES) 102848 Personnel cost to perform the process group "process payroll" per $1,000 revenue 103736 Total cost to perform the process "manage pay" per $1,000 revenue 103739 Total cost to perform the process "manage pay" per employee paid 103741 Total cost to perform the process "manage pay" per payroll disbursement 103883 Total cost to perform the process "process payroll taxes" per $1,000 revenue 103885 Total cost to perform the process "process payroll taxes" per employee paid 103887 Total cost to perform the process "report time" per $1,000 revenue 103890 Total cost to perform the process "report time" per employee paid 103892 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: (164.0090+164.0130+164.0210)/ (164.0030 *.001) Total cost to perform the process "manage pay" / (Total business entity revenue * 0.001) Payroll: 220.0360 / (220.0050 * 0.001) Total cost to perform the process "manage pay" / Total number of employees paid Payroll: 220.0360 / 220.0440 Total cost to perform the process "manage pay" / Number of payroll disbursements Payroll: 220.0360 / 220.0430 Total cost to perform the process "process payroll taxes" / (Total business entity revenue * 0.001) Payroll: 220.0630 / (220.0050 * 0.001) Total cost to perform the process "process payroll taxes" / Total number of employees paid Payroll: 220.0630 / 220.0440 Total cost to perform the process "report time" / (Total business entity revenue * 0.001) Payroll: 220.0220 / (220.0050 * 0.001) Total cost to perform the process "report time" / Total number of employees paid Payroll: 220.0220 / 220.0440 Total cost to perform the process "report time" / Number of time records processed Payroll: 220.0220 / 220.0250 83 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) COST EFFECTIVENESS (29 MEASURES) 100464 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) * 100 103945 Total cost to perform the process group "process payroll" per $1,000 revenue Payroll: ((220.0220 + 220.0360 + 220.0630) / 220.0050) * 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) 103948 Total cost to perform the process group "process payroll" per disbursement Payroll: (220.0220 + 220.0360 + 220.0630) / (220.0050 * 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 103950 Total cost to perform the process group "process payroll" per employee paid 103951 Total cost to perform the process group "process payroll" per manual check/payment Payroll: (220.0220+220.0360+220.0630)/220.0430 (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: (220.0220 + 220.0360 + 220.0630) / 220.0440 (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: (220.0220 + 220.0360 + 220.0630) / 220.0480 84 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) COST EFFECTIVENESS (29 MEASURES) 103952 Total cost to perform the process group "process payroll" per payroll FTE 101602 Outsourced cost to perform the process "manage pay" per $1,000 revenue 101605 Outsourced cost to perform the process "process payroll taxes" per $1,000 revenue 101604 Outsourced cost to perform the process "report time" per $1,000 revenue 102956 Personnel cost to perform the process "manage pay" per $1,000 revenue 102957 Personnel cost to perform the process "manage pay" per employee paid 103019 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: (220.0220 + 220.0360 + 220.0630) / (220.0180a + 220.0180b + 220.0180c) Outsourced cost to perform the process "manage pay" / (Total business entity revenue *.0010) Payroll: 10.044e / (10.010 *.0010) Outsourced cost to perform the process "process payroll taxes" / (Total business entity revenue *.0010) Payroll: 73.0590e / (73.0050 *.0010) Outsourced cost to perform the process "report time" / (Total business entity revenue *.0010) Payroll: 10.031e / (10.010 *.0010) Personnel cost to perform the process "manage pay" / (Total business entity revenue *.0010) Payroll: 73.0350a / (73.0050 *.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 * 0.0001 * Total cost to perform the process "manage pay" ) / Total number of employees paid Payroll: (220.0380a * 220.0370a * 0.0001 * 220.0360 ) / 220.0440 Personnel cost to perform the process "process payroll taxes" / (Total business entity revenue *.0010) Payroll: 73.0590a / (73.0050 *.0010) 85 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) COST EFFECTIVENESS (29 MEASURES) 103020 Personnel cost to perform the process "process payroll taxes" per employee paid 103022 Personnel cost to perform the process "report time" per $1,000 revenue 103023 Personnel cost to perform the process "report time" per employee paid 103304 Systems cost to perform the process "manage pay" per employee paid 103349 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 * 0.0001 * Total cost to perform the process "process payroll taxes") / Total number of employees paid Payroll: (220.0650a * 220.0640a * 0.0001 * 220.0630) / 220.0440 Personnel cost to perform the process "report time" / (Total business entity revenue *.0010) Payroll: 73.0230a / (73.0050 *.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 * 0.0001 * Total cost to perform the process "report time") / Total number of employees paid Payroll: (220.0240a * 220.0230a * 0.0001 * 220.0220) / 220.0440 (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 * 0.0001 * Total cost to perform the process "manage pay" ) / Total number of employees paid Payroll: (220.0380b * 220.0370a * 0.0001 * 220.0360 ) / 220.0440 (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 * 0.0001 * Total cost to perform the process "process payroll taxes") / Total number of employees paid Payroll: (220.0650b * 220.0640a * 0.0001 * 220.0630) / 220.0440 86 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) COST EFFECTIVENESS (29 MEASURES) 103351 Systems cost to perform the process "report time" per employee paid 102720 Total cost the process group "process payroll" as a percentage of cost of continuing operations 103953 Total cost to perform the process group "process payroll" per payroll inquiry CYCLE TIME (8 MEASURES) 100529 Cycle time in business days between the time period cut-off for employees and the payroll transmit date 100532 Cycle time in business days from HR/benefits system cut-off until payroll system cut-off date 100534 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 100536 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 * 0.0001 * Total cost to perform the process "report time") / Total number of employees paid Payroll: (220.0240b * 220.0230a * 0.0001 * 220.0220) / 220.0440 ((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: ((220.0220 + 220.0360 + 220.0630) / 220.0070) * 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: (220.0220 + 220.0360 + 220.0630) / 220.0540 Cycle time in business days between the time period cut-off for employees and the payroll transmit date Payroll: 220.0310 Cycle time in business days from HR/benefits system cut-off until payroll system cut-off date Payroll: 220.0410 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: 220.0530 Cycle time in business days from the payroll system cut-off date until payroll transmit date Payroll: 220.0420 87 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) CYCLE TIME (8 MEASURES) 100540 Cycle time in business days to process time record data and enter into payroll system 100543 Cycle time in business days to reflect a new employee in the payroll system 100546 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: 220.0300 Cycle time in business days from the effective date of hire for a new employee until they are included in the payroll system Payroll: 220.0570 Cycle time in business days from the effective date that an employee is terminated until they are removed from the payroll system Payroll: 220.0580 100549 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) 101061 Number of FTEs for the process "manage pay" per 1,000 employees paid Payroll: 220.0560 Number of FTEs who perform the process "manage pay" / (Total number of employees paid * 0.001) 101106 Number of FTEs for the process group "process payroll" per $1 billion revenue Payroll: 220.0180b / (220.0440 * 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 * 0.000000001) 101958 Percentage of employees receiving payroll disbursements via direct deposit 101128 Number of FTEs for the process "process payroll taxes" per 1,000 employees paid Payroll: (220.0180a + 220.0180b + 220.0180c) / (220.0050 * 0.000000001) Percentage of employees receiving payroll disbursements via direct deposit Payroll: 220.0460 Number of FTEs who perform the process "process payroll taxes" / (Total number of employees paid * 0.001) Payroll: 220.0180c / (220.0440 * 0.001) 88 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) PROCESS EFFICIENCY (15 MEASURES) 101134 Number of FTEs for the process "report time" per 1,000 employees paid 101184 Number of FTEs for the process group "process payroll" per 1,000 employees paid 101373 Number of payroll-related inquiries as a percentage of payroll disbursements 101429 Number of voided checks/payments as a percentage of payroll disbursements 101739 Payment errors as a percentage of total payroll disbursements 102380 Percentage of payroll disbursements that are manual checks/payments 102383 Percentage of payroll disbursements that include retroactive pay adjustments 104488 Percentage of time records that are entered manually into the payroll system 102696 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: 220.0180a / (220.0440 * 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: (220.0180a + 220.0180b + 220.0180c) / (220.0440 * 0.001) (Number of payroll inquiries received / Number of payroll disbursements) * 100 Payroll: (220.0540 / 220.0430) * 100 (Number of checks/payments voided during the year / Number of payroll disbursements) * 100 Payroll: (220.0510 / 220.0430) * 100 (Number of payroll disbursements that have errors identified after distribution / Number of payroll disbursements) * 100 Payroll: (220.0500 / 220.0430) * 100 (Number of payroll disbursements that are manual checks / Number of payroll disbursements) * 100 Payroll: (220.0480 / 220.0430) * 100 (Number of payroll disbursements for retroactive pay adjustments or included retroactive pay adjustments / Number of payroll disbursements) * 100 Payroll: (220.0490 / 220.0430) * 100 Percentage of time records entered manually Payroll: 220.0290 (Number of total time records processed errorfree the first time / Number of time records processed) * 100 Payroll: (220.0270 / 220.0250) * 100 89 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) PROCESS EFFICIENCY (15 MEASURES) 102698 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: (220.0260 / 220.0250) * 100 104487 Percentage of time records that are submitted electronically Percentage of time records submitted electronically STAFF PRODUCTIVITY (5 MEASURES) Payroll: 220.0280 100920 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") 101370 Number of payroll disbursements processed per "manage pay" FTE Payroll: 220.0440 / (220.0180a + 220.0180b + 220.0180c) Number of payroll disbursements / Number of FTEs who perform the process "manage pay" Payroll: 220.0430 / 220.0180b 101422 Number of time records processed per "report time" FTE Number of time records processed / Number of FTEs who perform the process "report time" 101334 Number of manual checks/payments per "process payroll" FTE Payroll: 220.0250 / 220.0180a 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: 220.0480 / (220.0180a + 220.0180b + 220.0180c) 101372 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: 220.0540 / (220.0180a + 220.0180b + 220.0180c) 90 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) SUPPLEMENTAL INFORMATION (6 MEASURES) 100390 Business days the HR/Benefits system is open for employee data changes, new hires and termination during payroll period 102385 Percentage of total payroll FTEs performing the "manage pay" process 102387 Percentage of total payroll FTEs performing the "process payroll taxes" process 102389 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: 220.0390 (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: (220.0180b / (220.0180a+220.0180b +220.0180c)) * 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: (220.0180c / (220.0180a+220.0180b +220.0180c)) * 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: (220.0180a /(220.0180a+220.0180b +220.0180c) ) * 100 91 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) SUPPLEMENTAL INFORMATION (6 MEASURES) 103053 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 * 0.0001 * 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 * 0.0001 * 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 * 0.0001 * 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: (((220.0240a * 220.0230a * 0.0001 * 220.0220) + (220.0380a * 220.0370a * 0.0001 * 220.0360) + (220.0650a * 220.0640a * 0.0001 * 220.0630)) / (220.0220 + 220.0360 + 220.0630)) * 100 92 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PAYROLL (63 MEASURES) SUPPLEMENTAL INFORMATION (6 MEASURES) 103379 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 * 0.0001 * 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 * 0.0001 * 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 * 0.0001 * 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: (((220.0240b * 220.0230a * 0.0001 * 220.0220) + (220.0380b * 220.0370a * 0.0001 * 220.0360) + (220.0650b * 220.0640a * 0.0001 * 220.0630)) / (220.0220 + 220.0360 + 220.0630)) * 100 93 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PLANNING AND MANAGEMENT ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (20 MEASURES) 102921 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 * 0.0001 * Total cost to perform the process "evaluate and manage financial performance") / Number of FTEs who perform the process "evaluate and manage financial performance" 102988 Personnel cost to perform the process "perform planning/budgeting/forecasting" per process FTE Planning and Management Accounting: (256.1130a * 256.1120a * 0.0001 * 256.1110) / 256.1100 (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 * 0.0001 * Total cost to perform the process "perform planning/budgeting/forecasting") / Number of FTEs who perform the process "perform planning/budgeting/forecasting" 103065 Personnel cost to perform the processes "perform cost accounting and control" and "perform cost management" per process FTE 103679 Total cost to perform the process "evaluate and manage financial performance" per $1,000 revenue Planning and Management Accounting: (256.0500a * 256.0490a * 0.0001 * 256.0480) / 256.0470 (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 * 0.0001 * 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: (256.0860a * 256.0850a * 0.0001 * 256.0840) / 256.0830 Total cost to perform the process "evaluate and manage financial performance" / (Total business entity revenue * 0.001) Planning and Management Accounting: 256.1110 / (256.0150 * 0.001) 94 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PLANNING AND MANAGEMENT ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (20 MEASURES) 103813 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) 103802 Total cost to perform the processes "perform cost accounting and control" and "perform cost management" per $1,000 revenue 101555 Outsourced cost to perform the process "evaluate and manage financial performance" per $1,000 revenue 101574 Outsourced cost to perform the process "perform planning/budgeting/forecasting" per $1,000 revenue 101606 Outsourced cost to perform the processes "perform cost accounting and control" and "perform cost management" per $1,000 revenue Planning and Management Accounting: 256.0480 / (256.0150 * 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: 256.0840 / (256.0150 * 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: (256.1120b * 0.01 * 256.1110) / (256.0150 * 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: (256.0490b * 256.0480 * 0.01) / (256.0150 * 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: (256.0850b * 0.01 * 256.0840) / (256.0150 * 0.001) 95 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PLANNING AND MANAGEMENT ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (20 MEASURES) 102923 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 * 0.0001 * Total cost to perform the process "evaluate and manage financial performance") / (Total business entity revenue * 0.001) 103064 Personnel cost to perform the process "perform capital planning and project approval" per $1,000 revenue 102990 Personnel cost to perform the process "perform planning/budgeting/forecasting" per $1,000 revenue 103067 Personnel cost to perform the processes "perform cost accounting and control" and "perform cost management" per $1,000 revenue Planning and Management Accounting: (256.1130a * 256.1120a * 0.0001 * 256.1110) / (256.0150 * 0.001) Personnel cost to perform the process "perform capital planning and project approval" / (Total business entity revenue * 0.001) Planning and Management Accounting: 256.1300 / (256.0150 * 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 * 0.0001 * Total cost to perform the process "perform planning/budgeting/forecasting") / (Total business entity revenue * 0.001) Planning and Management Accounting: (256.0500a * 256.0490a * 0.0001 * 256.0480) / (256.0150 * 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 * 0.0001 * 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: (256.0860a * 256.0850a * 0.0001 * 256.0840) / (256.0150 * 0.001) 96 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PLANNING AND MANAGEMENT ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (20 MEASURES) 103282 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 * 0.0001 * Total cost to perform the process "evaluate and manage financial performance") / (Total business entity revenue * 0.00001) 103330 Systems cost to perform the process "perform planning/budgeting/forecasting" per $100,000 revenue 103385 Systems cost to perform the processes "perform cost accounting and control" and "perform cost management" per $100,000 revenue 103677 Total cost to perform the process "evaluate and manage financial performance" per process FTE Planning and Management Accounting: (256.1130b * 256.1120a * 0.0001 * 256.1110) / (256.0150 * 0.00001) (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 * 0.0001 * Total cost to perform the process "perform planning/budgeting/forecasting") / (Total business entity revenue * 0.00001) Planning and Management Accounting: (256.0500b * 256.0490a * 0.0001 * 256.0480) / (256.0150 * 0.00001) (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 * 0.0001 * Total cost to perform the processes "perform cost accounting and control" and "perform cost management") / (Total business entity revenue * 0.00001) Planning and Management Accounting: (256.0860b * 256.0850a * 0.0001 * 256.0840) / (256.0150 * 0.00001) 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: 256.1110 / 256.1100 97 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PLANNING AND MANAGEMENT ACCOUNTING (33 MEASURES) COST EFFECTIVENESS (20 MEASURES) 103811 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) * 100 103812 Total cost to perform the process "perform planning/budgeting/forecasting" per process FTE Planning and Management Accounting: (256.0480 / 256.0150) * 100 Total cost to perform the process "perform planning/budgeting/forecasting" / Number of FTEs who perform the process "perform planning/budgeting/forecasting" 103989 Total cost to perform the processes "perform cost accounting and control" and "perform cost management" per process FTE Planning and Management Accounting: 256.0480 / 256.0470 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) 100593 Cycle time in days to complete an approved capital expenditure plan 100616 Cycle time in days to perform financial evaluation of new customers 100617 Cycle time in days to perform financial evaluation of new markets 100618 Cycle time in days to perform financial evaluation of new products Planning and Management Accounting: 256.0840 / 256.0830 Cycle time in days to complete an approved capital expenditure plan Planning and Management Accounting: 256.1310 Cycle time in days to perform financial evaluation of new customers Planning and Management Accounting: 6.0880 Cycle time in days to perform financial evaluation of new markets Planning and Management Accounting: 6.0890 Cycle time in days to perform financial evaluation of new products Planning and Management Accounting: 256.1270 100604 Cycle time in days to prepare the financial forecast Cycle time in days to prepare the financial forecast Planning and Management Accounting: 256.0640 98 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) PLANNING AND MANAGEMENT ACCOUNTING (33 MEASURES) CYCLE TIME (6 MEASURES) 100635 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: 256.0650 100892 Number of budget versions produced before final approval Number of budget versions produced before final approval Planning and Management Accounting: 256.0560 101760 Percentage error for the inventory cost forecast Percentage error for the inventory cost forecast Planning and Management Accounting: 256.0670 101761 Percentage error for the personnel cost forecast Percentage error for the personnel cost forecast Planning and Management Accounting: 256.0680 101762 Percentage error for the total sales forecast Percentage error for the total sales forecast 101869 Percentage of approved capital projects considered within or on budget for spending SUPPLEMENTAL INFORMATION (2 MEASURES) 101976 Percentage of employees with compensations affected by budget versus actual variances 101973 Percentage of employees with compensations affected by profit Planning and Management Accounting: 256.0690 Percentage of approved capital projects considered within or on budget for spending Planning and Management Accounting: 256.1330 (Number of employees with compensation affected by budget versus actual variances / Number of business entity employees) * 100.0 Planning and Management Accounting: (71.0690 / 71.0030) * 100.0 (Number of employees with compensation affected by profit / Number of business entity employees) * 100.0 Planning and Management Accounting: (6.080 / 6.0080) * 100.0 99 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) SALES AND ORDER MANAGEMENT (8 MEASURES) COST EFFECTIVENESS (4 MEASURES) 103514 Total cost to perform the order to invoice processes per $1,000 revenue 100134 Average cost to resolve a service-after-sales request for contact centers or similar remote assistance channel 100138 Average cost to resolve a service-after-sales request for onsite visits 100136 Average cost to resolve a service-after-sales request for the customer self-service channel CYCLE TIME (1 MEASURES) 100170 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: (80.0160f + 89.0450e + 80.0250f) / (80.0040 *.0010) Average cost to resolve a service-after-sales request for contact centers or similar remote assistance channel Sales and Order Management: 89.0400b Average cost to resolve a service-after-sales request for on-site visits Sales and Order Management: 89.0400c Average cost to resolve a service-after-sales request for the customer self-service channel Sales and Order Management: 89.0400a Cycle time in hours from the time a sales order is received until the time manufacturing/logistics is notified Sales and Order Management: 166.0160 PROCESS EFFICIENCY (1 MEASURES) 100816 Key customer retention rate Key customer retention rate Sales and Order Management: 166.0120 STAFF PRODUCTIVITY (1 MEASURES) 102529 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) 102568 Percentage of sales orders changed by the customer after the initial order placement Sales and Order Management: 89.0200 Percentage of sales orders changed by the customer after the initial order placement Sales and Order Management: 89.0490 100 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) TAX AND TREASURY (18 MEASURES) COST EFFECTIVENESS (8 MEASURES) 104894 Total cost of the process group "Manage taxes" per $1,000 revenue 104893 Total cost of the process group "Manage treasury operations" per $1,000 revenue 104807 Total cost of the process group "Manage taxes" per $1 billion revenue 104806 Total cost of the process group "Manage treasury operations" per $1 billion revenue 104814 Total cost of the process group "Manage treasury operations" per bank used in cash collection network 104815 Total cost of the process group "Manage treasury operations" per bank used in cash disbursement network 104817 Total cost of the process group "Manage treasury operations" per foreign currency involved in foreign exchange hedging program 104816 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: 239.0280 / (239.0070 *.001) Total cost to perform the process group "manage treasury operations" / (Total business entity revenue *.001) Tax and Treasury: 239.0260 / (239.0070 *.001) Total cost to perform the process group "manage taxes" / (Total business entity revenue *.000000001) Tax and Treasury: 239.0280 / (239.0070 *.000000001) Total cost to perform the process group "manage treasury operations" / (Total business entity revenue *.000000001) Tax and Treasury: 239.0260 / (239.0070 *.000000001) Total cost to perform the process group "manage treasury operations" / Number of banks used in organization's cash collection network Tax and Treasury: 239.0260 / 239.0300 Total cost to perform the process group "manage treasury operations" / Number of banks used in organization's cash disbursement network Tax and Treasury: 239.0260 / 239.0310 Total cost to perform the process group "manage treasury operations" / Number of foreign currencies involved in foreign exchange hedging program Tax and Treasury: 239.0260 / 239.0330 Total cost to perform the process group "manage treasury operations" / Number of global legal entities supported by treasury management operation Tax and Treasury: 239.0260 / 239.0320 101 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) TAX AND TREASURY (18 MEASURES) CYCLE TIME (1 MEASURES) 104809 Cycle time in days to refresh the cash flow forecast Cycle time in calendar days to refresh cash flow forecast STAFF PRODUCTIVITY (8 MEASURES) 104818 Number of banks used in cash collection network per $1 billion revenue Tax and Treasury: 239.0290 Number of banks used in organization's cash collection network / (Total business entity revenue *.000000001) 104810 Number of banks used in cash collection network per FTE that performs the process group "Manage treasury operations" Tax and Treasury: 239.0300 / (239.0070 *.000000001) Number of banks used in organization's cash collection network / Number of FTEs who perform the process group "manage treasury operations" 104819 Number of banks used in cash disbursement network per $1 billion revenue Tax and Treasury: 239.0300 / 239.0250 Number of banks used in organization's cash disbursement network / (Total business entity revenue *.000000001) 104811 Number of banks used in cash disbursement network per FTE that performs the process group "Manage treasury operations" Tax and Treasury: 239.0310 / (239.0070 *.000000001) Number of banks used in organization's cash disbursement network / Number of FTEs who perform the process group "manage treasury operations" 104821 Number of foreign currencies involved in foreign exchange hedging program per $1 billion revenue 104813 Number of foreign currencies involved in foreign exchange hedging program per FTE that performs the process group "Manage treasury operations" 104820 Number of global legal entities supported per $1 billion revenue Tax and Treasury: 239.0310 / 239.0250 Number of foreign currencies involved in foreign exchange hedging program / (Total business entity revenue *.000000001) Tax and Treasury: 239.0330 / (239.0070 *.000000001) Number of foreign currencies involved in foreign exchange hedging program / Number of FTEs who perform the process group "manage treasury operations" Tax and Treasury: 239.0330 / 239.0250 Number of global legal entities supported by treasury management operation / (Total business entity revenue *.000000001) Tax and Treasury: 239.0320 / (239.0070 *.000000001) 102 of 280 11/20/2015 2015 APQC

FINANCIAL MANAGEMENT (FM) TAX AND TREASURY (18 MEASURES) STAFF PRODUCTIVITY (8 MEASURES) 104812 Number of global legal entities supported per FTE that performs the process group "Manage treasury operations" SUPPLEMENTAL INFORMATION (1 MEASURES) 104808 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: 239.0320 / 239.0250 (Number of FTEs who perform the function "manage financial resources" / Number of business entity FTEs) * 100 Tax and Treasury: (239.0240 / 239.0120) * 100 103 of 280 11/20/2015 2015 APQC

GENERAL RESEARCH AUTOMOTIVE WARRANTY MANAGEMENT (39 MEASURES) COST EFFECTIVENESS (13 MEASURES) 104867 Average cost to process a warranty claim Annual cost of the process "process warranty claims" / Total number of warranty claims processed 104863 Personnel cost to perform the process "process warranty claims" per $1,000 revenue 104861 Total cost to perform the process "process warranty claims" per $1,000 revenue 104891 External (e.g. outsourced) cost percentage of the total annual cost of the process "process warranty claims" Automotive Warranty Management: 245.0300 / 245.0390 (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: (245.0310a * 245.0320a * 245.0300 / 10000) / (245.0050 * 0.001) Annual cost of the process "process warranty claims" / (Total business entity revenue * 0.001) Automotive Warranty Management: 245.0300 / (245.0050 * 0.001) Percentage of total cost of the process "process warranty claims" allocated to external costs Automotive Warranty Management: 245.0310b 104869 Goodwill cost as a percentage of revenue (Total cost of goodwill warranty claims / Total business entity revenue) * 100 Automotive Warranty Management: (245.0480 / 245.0050) * 100 104868 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)] * 100 104890 Internal cost of the process "process warranty claims" as a percentage of the total cost to perform the process Automotive Warranty Management: [245.0480 / (245.0420a * 245.0390 / 1000)] * 100 Percentage of total cost of the process "process warranty claims" allocated to internal costs Automotive Warranty Management: 245.0310a 104 of 280 11/20/2015 2015 APQC

GENERAL RESEARCH AUTOMOTIVE WARRANTY MANAGEMENT (39 MEASURES) COST EFFECTIVENESS (13 MEASURES) 104892 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) 104864 Personnel cost to perform the process "process warranty claims" per $1,000 cost of continuing operations 104866 Systems cost to perform the process "process warranty claims" per $1,000 cost of continuing operations 104865 Systems cost to perform the process "process warranty claims" per $1,000 revenue 104862 Total cost to perform the process "process warranty claims" per $1,000 cost of continuing operations Automotive Warranty Management: (245.0310a * 245.0320c * 245.0300 / 10000) / (245.0050 * 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: (245.0310a * 245.0320a * 245.0300 / 10000) / (245.0060 * 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: (245.0310a * 245.0320b * 245.0300 / 10000) / (245.0060 * 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: (245.0310a * 245.0320b * 245.0300 / 10000) / (245.0050 * 0.001) Annual cost of the process "process warranty claims" / (Total costs of continuing operations * 0.001) Automotive Warranty Management: 245.0300 / (245.0060 * 0.001) 105 of 280 11/20/2015 2015 APQC

GENERAL RESEARCH AUTOMOTIVE WARRANTY MANAGEMENT (39 MEASURES) COST EFFECTIVENESS (13 MEASURES) 104854 Total warranty costs as a percentage of sales Warranty costs as a percentage of sales Automotive Warranty Management: 245.0270 CYCLE TIME (2 MEASURES) 104870 Average cycle time for warranty claim processing Cycle time in calendar days to process a warranty claim Automotive Warranty Management: 245.0350 104855 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) 104883 Number of claims automatically processed as a percentage of total claims processed Automotive Warranty Management: 245.0360 Percentage of warranty claims allocated to automatically processed claims 104873 Number of claims processed per "process warranty claims" FTE 104871 Number of FTEs for the process "Process warranty claims" per $1 billion revenue Automotive Warranty Management: 245.0400c Total number of warranty claims processed /Number of FTEs who to perform the process "process warranty claims" Automotive Warranty Management: 245.0390 /245.0330 Number of FTEs who to perform the process "process warranty claims" / (Total business entity revenue * 0.000000001) 104887 Supplier recovery rate Supplier recovery rate Automotive Warranty Management: 245.0330 / (245.0050 * 0.000000001) Automotive Warranty Management: 245.0490 104886 Total number of warranty claims processed Total number of warranty claims processed Automotive Warranty Management: 245.0390 104856 Warranty accrual rate Warranty accrual rate Automotive Warranty Management: 245.0380 104857 Warranty claims rate Warranty claims rate Automotive Warranty Management: 245.0370 104858 Warranty cost forecast accuracy Warranty forecast accuracy Automotive Warranty Management: 245.0280 106 of 280 11/20/2015 2015 APQC

GENERAL RESEARCH AUTOMOTIVE WARRANTY MANAGEMENT (39 MEASURES) PROCESS EFFICIENCY (22 MEASURES) 104859 Average annual product return rate Average product return rate Automotive Warranty Management: 245.0510 104860 Average annual recall rate per product family Average recall rate per product family Automotive Warranty Management: 245.0520 104881 Number of claims approved as a percentage of total claims processed 104884 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 104885 Number of claims processed that required human intervention as a percentage of total claims processed 104882 Number of claims rejected as a percentage of total claims processed 104874 Number of claims rejected for being fraudulent as a percentage of total rejected claims 104875 Number of claims rejected for policy reasons as a percentage of total rejected claims 104877 Number of fraudulent claims approved as a percentage of total claims approved 104876 Number of fraudulent claims processed as a percentage of total claims processed Percentage of warranty claims approved Automotive Warranty Management: 245.0420a Percentage of warranty claims allocated to suspense routed claims Automotive Warranty Management: 245.0400b Percentage of warranty claims allocated to help routed claims Automotive Warranty Management: 245.0400a Percentage of warranty claims rejected Automotive Warranty Management: 245.0420b Percentage of warranty claims rejected allocated to fraudulent Automotive Warranty Management: 245.0460b Percentage of warranty claims rejected allocated to policy Automotive Warranty Management: 245.0460a Percentage of warranty claims approved that were invalid or fraudulent Automotive Warranty Management: 245.0450 [(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: [(245.0460b * 245.0420b * 245.0390 / 10000) + (245.0450 * 245.0420a * 245.0390) / 10000)] / 245.0390 107 of 280 11/20/2015 2015 APQC

GENERAL RESEARCH AUTOMOTIVE WARRANTY MANAGEMENT (39 MEASURES) PROCESS EFFICIENCY (22 MEASURES) 104872 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 * 0.000000001) 104878 Number of goodwill claims approved as a percentage of total claims processed 104879 Number of recall claims approved as a percentage of total claims processed 104880 Number of repeat repair claims approved as a percentage of total claims processed SUPPLEMENTAL INFORMATION (2 MEASURES) 104889 Business entity's customer retention rate over the last three years 104888 Percentage of customers satisfied with warranty process / experience Automotive Warranty Management: 245.0330 / (245.0060 * 0.000000001) [(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: [(245.0430c * 245.0420a * 245.0390) / 10000] / 245.0390 [(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: [(245.0430a * 245.0420a * 245.0390) / 10000] / 245.0390 [(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: [(245.0430b * 245.0420a * 245.0390) / 10000] / 245.0390 Customer retention rate for all customers Automotive Warranty Management: 245.0110 Percentage of customers satisfied with warranty process Automotive Warranty Management: 245.0530 108 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) CREATE AND MANAGE HR STRATEGY (23 MEASURES) COST EFFECTIVENESS (3 MEASURES) 103932 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) 103933 Total cost to perform the process group "Develop and manage human resources (HR) planning, policies, and strategies" per business entity employee 104081 Personnel cost to perform the process group "develop and manage HR planning, policies, and strategies" per process group FTE CYCLE TIME (2 MEASURES) 100297 Response time in hours for non-routine "develop and manage HR planning, policies, and strategies" inquiries 100300 Response time in hours for routine "develop and manage HR planning, policies, and strategies" inquiries PROCESS EFFICIENCY (4 MEASURES) 101152 Number of FTEs that perform process group "Develop and manage human resources (HR) planning, policies, and strategies" per $1 billion revenue 102306 Percentage of middle management/specialists with formal succession planning processes in place Create and Manage HR Strategy: 202.0030c / (200.0050 * 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: 202.0030c / 200.0180a 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: 61.0030a / 61.0010d 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: 202.0550 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: 202.0540 Number of FTEs who perform the process group "develop and manage human resources (HR) planning, policies, and strategies" / (Total business entity revenue * 0.000000001) Create and Manage HR Strategy: 202.0010d / (200.0050 * 0.000000001) Percentage of middle management/specialist employees with a formal succession planning process in place Create and Manage HR Strategy: 202.0340b 109 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) CREATE AND MANAGE HR STRATEGY (23 MEASURES) PROCESS EFFICIENCY (4 MEASURES) 102317 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 102623 Percentage of senior management/executives with formal succession planning processes in place STAFF PRODUCTIVITY (1 MEASURES) 100483 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) 101362 Number of monthly non-routine "develop and manage HR planning, policies, and strategies" inquiries per business entity employee 101398 Number of monthly routine "develop and manage HR planning, policies, and strategies" inquiries per business entity employee 100035 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: 202.0340c Percentage of senior management/executive employees who have a formal succession planning process in place Create and Manage HR Strategy: 202.0340a 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: 200.0180a / 202.0010d 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: 170.0170 / 170.0050 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: 170.0140 / 170.0050 (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") * 100.0 Create and Manage HR Strategy: (61.0030d / 61.0020c) * 100.0 110 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) CREATE AND MANAGE HR STRATEGY (23 MEASURES) SUPPLEMENTAL INFORMATION (13 MEASURES) 100054 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") * 100.0 101771 Percentage of "develop and manage HR planning, policies, and strategies" inquiries received that are non-routine 101772 Percentage of "develop and manage HR planning, policies, and strategies" inquiries received that are routine 101773 Percentage of "develop and manage HR planning, policies, and strategies" inquiries received via channels other than e- mail, phone, and face-to-face 101785 Percentage of "develop and manage HR planning, policies, and strategies" inquiries received via digital communication channels Create and Manage HR Strategy: (61.0030c / 61.0020c) * 100.0 (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")) * 100.0 Create and Manage HR Strategy: (61.0330 / (61.0320 + 61.0330)) * 100.0 (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")) * 100.0 Create and Manage HR Strategy: (61.0320 / (61.0320 + 61.0330)) * 100.0 Percentage of inquiries received monthly for the process group "develop and manage HR planning, policies, and strategies" via channels other than e-mail, phone, and face-to-face interaction Create and Manage HR Strategy: 61.0370 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: 202.0530a 111 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) CREATE AND MANAGE HR STRATEGY (23 MEASURES) SUPPLEMENTAL INFORMATION (13 MEASURES) 101774 Percentage of "develop and manage HR planning, policies, and strategies" inquiries received via e-mail Percentage of inquiries received monthly for the process group "develop and manage HR planning, policies, and strategies" via e-mail 101775 Percentage of "develop and manage HR planning, policies, and strategies" inquiries received via face-to-face 101786 Percentage of "develop and manage HR planning, policies, and strategies" inquiries received via non-digital communication channels 101776 Percentage of "develop and manage HR planning, policies, and strategies" inquiries received via phone 102377 Percentage of overall HR staff time spent on work force planning Create and Manage HR Strategy: 61.0340 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: 61.0360 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: 202.0530b Percentage of inquiries received monthly for the process group "develop and manage HR planning, policies, and strategies" via phone Create and Manage HR Strategy: 61.0350 Percentage of HR staff time spent on work force planning Create and Manage HR Strategy: 61.0160 112 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) COST EFFECTIVENESS (18 MEASURES) 100823 Learning budget per business entity employee Budget for learning for the process group "develop and counsel-learning only"/number of business entity employees 103935 Total cost to perform the process group "develop and counsel employees" per business entity employee Develop, Train, and Counsel Employees: 204.0230/200.0180a (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 103624 Total cost to perform the processes "manage employee development" and "develop and train employees" per $1,000 revenue Develop, Train, and Counsel Employees: (204.0160c + 204.0020c) / 200.0180a Total cost to perform the process group "develop and counsel-learning only" / (Total business entity revenue *.001) Develop, Train, and Counsel Employees: 204.0160c / (200.0050 *.001) 103628 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 103630 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: 204.0020c / 200.0180a Total cost to perform the process group "develop and counsel-performance and employee relations" / (Total business entity revenue *.001) 103634 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: 204.0020c / (200.0050 *.001) Total cost to perform the process group "develop and counsel-performance and employee relations" / Number of business entity employees 100125 Cost to maintain and support the learning management system per employee dedicated to the activity Develop, Train, and Counsel Employees: 204.0020c / 200.0180a 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: 62.0170a(ii) / 62.0170a(i) 113 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) COST EFFECTIVENESS (18 MEASURES) 100133 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 100110 Learning management system consultancy/third-party cost per employee attending classroom or e-learning training 100111 Learning management system hardware cost per employee attending classroom or e-learning training 100112 Learning management system software cost per employee attending classroom or e-learning training 100113 Learning management system upgrade and maintenance cost per employee attending classroom or e-learning training 104049 Personnel cost to perform the processes "manage employee development" and "develop and train employees" per $1,000 revenue Develop, Train, and Counsel Employees: 62.0170b(ii) / 62.0170b(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: 62.0210 / (62.0260 + 62.0270) 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: 62.0180 / (62.0260 + 62.0270) 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: 62.0190 / (62.0260 + 62.0270) 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: 62.0200 / (62.0260 + 62.0270) ((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: ((204.0170a/100) * 204.0160a) / (200.0050 *.001) 114 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) COST EFFECTIVENESS (18 MEASURES) 104052 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 104054 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: ((204.0170a/100) * 204.0160a) / 200.0180a ((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) 104057 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: ((204.0030a/100) * 204.0020a) / (200.0050 *.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 101434 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: ((204.0030a/100) * 204.0020a) / 200.0180a ((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: ((62.0180 + 62.0190 + 62.0200 + 62.0210) / 62.0130b ) * 100 115 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) COST EFFECTIVENESS (18 MEASURES) 103484 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) 104031 Cycle time in days for the formal performance review process from start to finish for Operational workers/office staff 100328 Average time in days to close an identified skill or capability gap through training for a middle management/specialists employee 100330 Average time in days to close an identified skill or capability gap through training for a senior management/executives employee 100326 Average time in days to close an identified skill or capability gap through training for an operational workers/office staff employee 100293 Response time in hours for non-routine "develop and counsel employees" inquiries Develop, Train, and Counsel Employees: (62.0180 + 62.0190 + 62.0200 + 62.0210) / (62.0260 + 62.0270) 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: 204.0100c 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: 204.0340b Cycle time in days to close an identified skill or capability gap through training for a senior management/executive Develop, Train, and Counsel Employees: 204.0340a 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: 204.0340c Response time in hours for a non-routine inquiry for the process group "develop and counsel employees" Develop, Train, and Counsel Employees: 204.0530 116 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) CYCLE TIME (6 MEASURES) 100295 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) 100999 Number of FTEs that perform process group "develop and counsel employees" per $1 billion revenue 101000 Number of FTEs that perform processes "manage employee development" and "develop and train employees" per $1 billion revenue 101004 Number of FTEs that perform processes "manage employee orientation and deployment," "manage employee performance," and "manage employee relations" per $1 billion revenue 101904 Percentage of CEO and senior leadership time spent on leadership development 102302 Percentage of middle management/specialists that receive a formal performance review 102331 Percentage of operational workers/office staff that receive a formal performance review Develop, Train, and Counsel Employees: 204.0520 (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 *.000000001) Develop, Train, and Counsel Employees: (204.0010d + 204.0150d) / (200.0050 *.000000001) Number of FTEs who perform the process group "develop and counsel-learning only" / (Total business entity revenue *.000000001) Develop, Train, and Counsel Employees: 204.0150d / (200.0050 *.000000001) Number of FTEs who perform the process group "develop and counsel employees" / (Total business entity revenue *.000000001) Develop, Train, and Counsel Employees: 204.0010d / (200.0050 *.000000001) Percentage of CEO and senior leadership time put toward leadership development Develop, Train, and Counsel Employees: 204.0450 Percentage of middle management/specialist employees who receive a formal performance review Develop, Train, and Counsel Employees: 204.0070b Percentage of operational worker/office staff employees who receive a formal performance review Develop, Train, and Counsel Employees: 204.0070c 117 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) PROCESS EFFICIENCY (12 MEASURES) 102619 Percentage of senior management/executives that receive a formal performance review Percentage of senior management/executive employees who receive a formal performance review 103478 Hours spent developing new classroom training content per trainee 103480 Hours spent developing new e-learning training content per trainee 102304 Percentage of middle management/specialists who attended management development programs 102315 Percentage of operational staff/office staff who attended management development programs 102621 Percentage of senior management/executives who attend management development programs STAFF PRODUCTIVITY (3 MEASURES) 100485 Number of business entity employees per "manage employee development" and "develop and train business entity employees" FTE 100486 Number of business entity employees per "manage employee orientation and deployment," "manage employee performance," and "manage employee relations" FTE Develop, Train, and Counsel Employees: 204.0070a Number of hours for developing classroom training / Number of employees who attend classroom training Develop, Train, and Counsel Employees: 204.0260 / 204.0280 Number of hours for developing e-learning training / Number of employees who attend e- learning training Develop, Train, and Counsel Employees: 204.0250 / 204.0270 Percentage of middle management/specialists who attend management development programs Develop, Train, and Counsel Employees: 204.0440b Percentage of operational worker/office staff who attend management development programs Develop, Train, and Counsel Employees: 204.0440c Percentage of senior management/executives who attend management development programs Develop, Train, and Counsel Employees: 204.0440a Number of business entity employees / Number of FTEs who perform the process group "develop and counsel-learning only" Develop, Train, and Counsel Employees: 200.0180a / 204.0150d Number of business entity employees / Number of FTEs who perform the process group "develop and counsel employees" Develop, Train, and Counsel Employees: 200.0180a / 204.0010d 118 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) STAFF PRODUCTIVITY (3 MEASURES) 100484 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) 100224 Number of learning days per middle management/specialists employee 100226 Number of learning days per operational workers/office staff employee 100228 Number of learning days per senior management/executive employee 101363 Number of monthly non-routine "develop and counsel employees" inquiries per business entity employee 101399 Number of monthly routine "develop and counsel employees" inquiries per business entity employee Develop, Train, and Counsel Employees: 200.0180a / (204.0010d + 204.0150d) Number of days dedicated to formal learning per middle management/specialist employee Develop, Train, and Counsel Employees: 204.0330b Number of days dedicated to formal learning per operational worker/office staff employee Develop, Train, and Counsel Employees: 204.0330c Number of days per employee dedicated to learning for senior management/executive employees Develop, Train, and Counsel Employees: 204.0330a Number of non-routine inquiries received monthly for the process group "develop and counsel" / Number of business entity employees Develop, Train, and Counsel Employees: 204.0500 / 200.0180a Number of routine inquiries received monthly for the process group "develop and counsel" / Number of business entity employees Develop, Train, and Counsel Employees: 204.0490 / 200.0180a 119 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) SUPPLEMENTAL INFORMATION (36 MEASURES) 100037 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" 100031 Other cost to perform the processes "manage employee development" and "develop and train employees" as a percentage of total cost to perform the processes 101644 Outsourced cost of the processes "manage employee development" and "develop and train employees" as a percentage of the total cost to perform the processes 101646 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 100048 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: (204.0030d*204.0020a)/204.0020c (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: (204.0170d*204.0160a)/204.0160c (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: (204.0160b/204.0160c)*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: (204.0020b/204.0020c)*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: (204.0170c*204.0160a)/204.0160c 120 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) SUPPLEMENTAL INFORMATION (36 MEASURES) 100050 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" 101784 Percentage of "develop and counsel employees" inquiries received that are non-routine 101777 Percentage of "develop and counsel employees" inquiries received that are routine Develop, Train, and Counsel Employees: (204.0030c*204.0020a)/204.0020c 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: 204.0500/(204.0490+204.0500)*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")*100 101778 Percentage of "develop and counsel employees" inquiries received via channels other than e-mail, phone, and face-toface Develop, Train, and Counsel Employees: 204.0490/(204.0490+204.0500)*100 Percentage of inquiries received monthly for the process group "develop and counsel employees" via channels other than e-mail, phone, and face-to-face interaction 101779 Percentage of "develop and counsel employees" inquiries received via digital communication channels 101780 Percentage of "develop and counsel employees" inquiries received via e-mail Develop, Train, and Counsel Employees: 168.0230 Percentage of inquiries received for the process group "develop and counsel employees" employees" through digital communication channels Develop, Train, and Counsel Employees: 204.0510a Percentage of inquiries received monthly for the process group "develop and counsel" via e- mail Develop, Train, and Counsel Employees: 168.0240 121 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) SUPPLEMENTAL INFORMATION (36 MEASURES) 101781 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 101782 Percentage of "develop and counsel employees" inquiries received via non-digital communication channels 101783 Percentage of "develop and counsel employees" inquiries received via phone 102245 Percentage of learning days delivered using classroom instruction provided by your organization 102247 Percentage of learning days delivered using computer-based training (self-instruction) delivered over the Web (either directly or downloaded) 102246 Percentage of learning days delivered using computer-based training (self-instruction) installed from CD-ROM 102248 Percentage of learning days delivered using correspondence courses 102249 Percentage of learning days delivered using e-learning (interactive) Develop, Train, and Counsel Employees: 168.0180 Percentage of inquiries received for the process group "develop and counsel employees" employees" through non-digital communication channels Develop, Train, and Counsel Employees: 204.0510b Percentage of inquiries received monthly for the process group "develop and counsel" via phone Develop, Train, and Counsel Employees: 168.0190 Percentage of learning days delivered through classroom instruction provided by your organization Develop, Train, and Counsel Employees: 204.0420g Percentage of learning days delivered through a computer-based training (self-instruction) over the web (either directly or downloaded) Develop, Train, and Counsel Employees: 204.0420b Percentage of learning days delivered through computer-based training (self-instruction) installed from CD-ROM Develop, Train, and Counsel Employees: 204.0420a Percentage of learning days delivered through correspondence courses Develop, Train, and Counsel Employees: 204.0420e Percentage of learning days delivered through e-learning (interactive) Develop, Train, and Counsel Employees: 204.0420f 122 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) SUPPLEMENTAL INFORMATION (36 MEASURES) 102250 Percentage of learning days delivered using external classroom instruction Percentage of learning days delivered through external classroom instruction Develop, Train, and Counsel Employees: 204.0420h 102252 Percentage of learning days delivered using other methods Percentage of learning days delivered through other types of training methods Develop, Train, and Counsel Employees: 204.0420j 102253 Percentage of learning days delivered using streaming video Percentage of learning days delivered through streaming video 102254 Percentage of learning days delivered using virtual, classroom-based training delivered online Develop, Train, and Counsel Employees: 204.0420c Percentage of learning days delivered through a virtual or classroom-based training online Develop, Train, and Counsel Employees: 204.0420d 102780 Percentage of training programs developed externally Percentage of training programs developed externally Develop, Train, and Counsel Employees: 204.0370b 102783 Percentage of training programs developed internally Percentage of training programs developed internally 102786 Percentage of training programs developed through other channels 102789 Percentage of training programs developed through partnerships with external specialists Develop, Train, and Counsel Employees: 204.0370a Percentage of training programs developed through other channels Develop, Train, and Counsel Employees: 204.0370d Percentage of training programs developed through partnerships with external specialists Develop, Train, and Counsel Employees: 204.0370c 123 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) DEVELOP, TRAIN, AND COUNSEL EMPLOYEES (75 MEASURES) SUPPLEMENTAL INFORMATION (36 MEASURES) 100064 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" 100068 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 100085 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 100087 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: (204.0170a*204.0160a)/204.0160c (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: (204.0030a*204.0020a)/204.0020c (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: (204.0170b*204.0160a)/204.0160c (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: (204.0030b*204.0020a)/204.0020c 124 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) COST EFFECTIVENESS (30 MEASURES) 104133 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) 104135 Personnel cost to perform the HR function per business entity FTE HCM Organization: (228.0270 * 228.0280a * 228.0290a *.0001) / (228.0060*.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: (228.0270 * 228.0280a * 228.0290a *.0001) / 228.0120a 104164 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) 103558 Total cost to perform the HR function per "develop and counsel employees" FTE HCM Organization: (228.0270 * 228.0280a * 228.0290b *.0001) / (228.0060*.001) Total cost to perform the function "develop and manage human capital" / Number of FTEs who perform the process group "develop and counsel employees" 103563 Total cost to perform the HR function per "develop and manage HR planning, policies, and strategies" FTE 103559 Total cost to perform the HR function per "manage employee information" FTE HCM Organization: 228.0270 / 228.0300c 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: 228.0270 / 228.0300a Total cost to perform the function "develop and manage human capital" / Number of FTEs who perform the process group "manage employee information" HCM Organization: 228.0270 / 228.0300f 125 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) COST EFFECTIVENESS (30 MEASURES) 103560 Total cost to perform the HR function per "recruit, source, and select employees" FTE 103561 Total cost to perform the HR function per "redeploy and retire employees" FTE 103562 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: 228.0270 / 228.0300b 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: 228.0270 / 228.0300e 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: 228.0270 / 228.0300d 103555 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) 103566 Total cost to perform the HR function per business entity employee HCM Organization: 228.0270 / (228.0060*.001) Total cost to perform the function "develop and manage human capital" / Number of business entity employees HCM Organization: 228.0270 / 228.0080 104041 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: 228.0270 / 228.0120a 103564 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" 100195 Average fully loaded salary for middle management or specialists 100196 Average fully loaded salary for operational workers or office staff HCM Organization: 228.0270 / 228.0300g Personnel cost for all middle management/specialist employees / Number of middle management/specialist employees HCM Organization: 67.0460b / 67.0290b Personnel cost for all operational worker/office staff employees / Number of operational worker/office staff employees HCM Organization: 182.0480c / 182.0350c 126 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) COST EFFECTIVENESS (30 MEASURES) 100197 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: 67.0460a / 67.0290a 103488 Budget for the HR function per business entity employee Budget to perform the function "develop and manage human capital" / Number of business entity employees 104042 Internal cost to perform HR administration activities per $1,000 revenue 104043 Internal cost to perform HR administration activities per business entity employee HCM Organization: 228.0260 / 228.0080 Internal cost for HR administration / (Total business entity revenue * 0.0010) HCM Organization: 67.0340a / (67.0140 * 0.0010) Internal cost for HR administration / Number of business entity employees 104044 Internal cost to perform learning administration activities per $1,000 revenue 104045 Internal cost to perform learning administration activities per business entity employee HCM Organization: 182.0380a / 182.0320 Internal cost for learning administration / (Total business entity revenue * 0.0010) HCM Organization: 67.0340c / (67.0140 * 0.0010) Internal cost for learning administration/ Number of business entity employees 104046 Internal cost to perform payroll administration activities per $1,000 revenue 104047 Internal cost to perform payroll administration activities per business entity employee 104132 Personnel cost for the business entity per business entity employee 100132 Personnel cost of temporary staff/contractor per temporary staff/contractor HCM Organization: 182.0380c/ 182.0320 Internal cost for payroll administration / (Total business entity revenue * 0.0010) HCM Organization: 67.0340b / (67.0140 * 0.0010) Internal cost for payroll administration/number of business entity employees HCM Organization: 182.0380b/182.0320 Personnel cost for all employees / Number of business entity employees HCM Organization: 228.0120b / 228.0080 Personnel cost of temporary staff/contractors / Number of temporary staff/contractors HCM Organization: 201.0170 / 201.0160 127 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) COST EFFECTIVENESS (30 MEASURES) 104136 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 104165 Systems cost to perform the HR function per business entity employee HCM Organization: (228.0270 * 228.0280a * 228.0290a *.0001) / 228.0080 (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: (228.0270 * 228.0280a * 228.0290b *.0001) / 228.0080 103486 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: 228.0260 / (228.0060*.001) 103487 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: 228.0260 / 228.0120a 103489 Total business entity personnel cost per $1,000 revenue Personnel cost for all employees / (Total business entity revenue *.001) PROCESS EFFICIENCY (9 MEASURES) 101031 Number of FTEs that perform HR administration activities per $1 billion revenue HCM Organization: 228.0120b / (228.0060 *.001) Number of FTEs who perform HR administrative activities (exclude the activities for processing and distributing payments) / (Total business entity revenue*.000000001) 101272 Number of FTEs that perform the HR function per $1 billion revenue HCM Organization: 228.0320a / (228.0060*.000000001) Number of FTEs who perform the function "develop and manage human capital" / (Total business entity revenue*.000000001) HCM Organization: 228.0300g / (228.0060*.000000001) 128 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) PROCESS EFFICIENCY (9 MEASURES) 102292 Percentage of middle management/specialist salary that is performance-related pay 102321 Percentage of operational workers/office staff salary that is performance-related pay 102608 Percentage of senior management/executive salary that is performance-related pay 101040 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: 228.0460b Percentage of salaries for all operational worker/office staff employees that is performance-related pay HCM Organization: 228.0460c Percentage of salaries for all senior management/executive employees that is performance-related pay HCM Organization: 228.0460a Number of FTEs who perform learning administrative activities (exclude the activities for processing and distributing payments) / (Total business entity revenue*.000000001) 101082 Number of FTEs that perform payroll administration activities per $1 billion revenue HCM Organization: 228.0320c / (228.0060*.000000001) Number of FTEs who perform payroll administrative activities (exclude the activities for processing and distributing payments) / (Total business entity revenue*.000000001) 101972 Percentage of employees with access to Employee Self- Service (ESS) system 102280 Percentage of managers with access to Manager Self-Service (MSS) system HCM Organization: 228.0320b / (228.0060*.000000001) Percentage of employees with ESS access HCM Organization: 228.0370 Percentage of managers with MSS access HCM Organization: 228.0380 STAFF PRODUCTIVITY (7 MEASURES) 100943 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" 100487 Number of business entity employees per FTE in HR administration HCM Organization: 228.0080 / 228.0300g Number of business entity employees / Number of FTEs who perform HR administrative activities (exclude the activities for processing and distributing payments) HCM Organization: 228.0080 / 228.0320a 129 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) STAFF PRODUCTIVITY (7 MEASURES) 100488 Number of business entity employees per FTE in learning administration 100490 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: 228.0080 / 228.0320c Number of business entity employees / Number of FTEs who perform payroll administrative activities (exclude the activities for processing and distributing payments) 101335 Number of middle management/specialists employees per HR function FTE HCM Organization: 228.0080 / 228.0320b Number of middle management/specialist employees / Number of FTEs who perform the function "develop and manage human capital" 101368 Number of operational workers/office staff employees per HR function FTE 101416 Number of senior management/executive employees per HR function FTE SUPPLEMENTAL INFORMATION (30 MEASURES) 100861 Middle management/specialists as a percentage of total business entity employees 101441 Operational workers/office staff as a percentage of total business entity employees 100028 Other cost to perform the HR function as a percentage of the total cost to perform the function HCM Organization: 228.0100b / 228.0300g Number of operational worker/office staff employees / Number of FTEs who perform the function "develop and manage human capital" HCM Organization: 228.0100c / 228.0300g Number of senior management/executive employees / Number of FTEs who perform the function "develop and manage human capital" HCM Organization: 228.0100a / 228.0300g (Number of middle management/specialist employees / Number of business entity employees) * 100 HCM Organization: (228.0100b / 228.0080) * 100 (Number of operational worker/office staff employees / Number of business entity employees) * 100 HCM Organization: (228.0100c / 228.0080) * 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") * 100.0 HCM Organization: (67.0330d / 67.0330f) * 100.0 130 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) 100043 Outsourced cost to perform the HR function as a percentage of total HR function cost 100045 Overhead cost to perform the HR function as a percentage of the total cost to perform the function 101963 Percentage of business entity employees who are 60 years old or greater 101964 Percentage of business entity employees who are at least 25 but less than 30 years old 101965 Percentage of business entity employees who are at least 30 but less than 35 years old 101966 Percentage of business entity employees who are at least 35 but less than 40 years old 101967 Percentage of business entity employees who are at least 40 but less than 45 years old 101968 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: 228.0280b (Overhead cost to perform the function "develop and manage human capital" / Total cost to perform the function "develop and manage human capital") * 100.0 HCM Organization: (67.0330c / 67.0330f) * 100.0 (Number of employees greater than 60 years old / Number of business entity employees) * 100.0 HCM Organization: (67.0320i / 168.0050) * 100.0 (Number of employees between 25 and 30 years old / Number of business entity employees) * 100.0 HCM Organization: (67.0320b / 168.0050) * 100.0 (Number of employees between 30 and 35 years old / Number of business entity employees) * 100.0 HCM Organization: (67.0320c / 168.0050) * 100.0 (Number of employees between 35 and 40 years old / Number of business entity employees) * 100.0 HCM Organization: (67.0320d / 168.0050) * 100.0 (Number of employees between 40 and 45 years old / Number of business entity employees) * 100.0 HCM Organization: (67.0320e / 168.0050) * 100.0 (Number of employees between 45 and 50 years old / Number of business entity employees) * 100.0 HCM Organization: (67.0320f / 168.0050) * 100.0 131 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) 101969 Percentage of business entity employees who are at least 50 but less than 55 years old 101970 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) * 100.0 HCM Organization: (67.0320g / 168.0050) * 100.0 (Number of employees between 55 and 60 years old / Number of business entity employees) * 100.0 101971 Percentage of business entity employees who are less than 25 years old HCM Organization: (67.0320h / 168.0050) * 100.0 (Number of employees less than 25 years old / Number of business entity employees) * 100.0 101873 Percentage of business entity employees with 15 years of tenure or more 101874 Percentage of business entity employees with 20 years of tenure or more 101875 Percentage of business entity employees with 25 years or more of tenure 101876 Percentage of business entity employees with less than 1 year of tenure HCM Organization: (67.0320a / 168.0050) * 100.0 ((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) * 100.0 HCM Organization: ((67.0310e + 67.0310f + 67.0310g) / 168.0050) * 100.0 ((Number of employees employed between 20 and 25 years + Number of employees employed greater than 25 years) / Number of business entity employees) * 100.0 HCM Organization: ((67.0310f + 67.0310g) / 168.0050) * 100.0 (Number of employees employed greater than 25 years / Number of business entity employees) * 100.0 HCM Organization: (67.0310g / 168.0050) * 100.0 (Number of employees employed less than 1 year / Number of business entity employees) * 100.0 HCM Organization: (67.0310a / 168.0050) * 100.0 132 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) 101877 Percentage of business entity employees with less than 5 years of tenure 102081 Percentage of FTEs who perform the HR function that do not directly report to the HR organization 102301 Percentage of middle management/specialists that are female 102330 Percentage of operational workers/office staff that are female 102618 Percentage of senior management/executives that are female 104114 Personnel cost for middle management or specialist as a percentage of total business entity personnel cost 104130 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) * 100.0 HCM Organization: ((67.0310a + 67.0310b) / 168.0050) * 100.0 Percentage of FTEs who perform the function "develop and manage human capital" that do not directly report to the HR organization HCM Organization: 228.0310 (Number of female middle management/specialist employees / Number of middle management/specialist employees) * 100.0 HCM Organization: (67.0300b(ii) / 67.0290b) * 100.0 (Number of female operational worker/office staff employees / Number of operational worker/office staff employees) * 100 HCM Organization: (182.0360c(ii) / 182.0350c) * 100 (Number of female senior management/executive employees / Number of senior management/executive employees) * 100.0 HCM Organization: (67.0300a(ii) / 67.0290a) * 100.0 (Personnel cost for all middle management/specialist employees / Personnel cost for all employees) * 100 HCM Organization: (201.0350b / 201.0350d) * 100 (Personnel cost for all operational worker/office staff employees / Personnel cost for all employees) * 100.0 HCM Organization: (67.0460c / 67.0460d) * 100.0 133 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) HCM ORGANIZATION (76 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) 104154 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) * 100.0 100060 Personnel cost to perform the HR function as a percentage of total HR function cost 103176 Senior management/executives as a percentage of total business entity employees 100082 Systems cost to perform the HR function as a percentage of total HR function cost 101435 Total cost for the learning management system as a percentage of the total cost to perform the HR function HCM Organization: (67.0460a / 67.0460d) * 100.0 ((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: ((228.0270 * 228.0280a * 228.0290a *.0001) / 228.0270) * 100 (Number of senior management/executive employees / Number of business entity employees) * 100 HCM Organization: (228.0100a / 228.0080) * 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: ((228.0270 * 228.0280a * 228.0290b *.0001) / 228.0270) * 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") * 100.0 HCM Organization: ((167.0230 + 167.0210 + 167.0200 + 167.0090) / 167.0100) * 100.0 134 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) HCM RECRUITING MEDIA SURVEY (6 MEASURES) PROCESS EFFICIENCY (3 MEASURES) 104496 Percentage of job offers made to middle management/specialist candidates that are ultimately accepted 104497 Percentage of job offers made to operational worker/office staff candidates that are ultimately accepted 104495 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 104500 Contingent new hires as a percentage of total new hires Contingent positions as a percentage of total new hires 104498 Permanent full-time new hires as a percentage of total new hires 104499 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 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) HCM TALENT MANAGEMENT (7 MEASURES) COST EFFECTIVENESS (1 MEASURES) 103623 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) 104029 Cycle time in days for the formal performance review process from start to finish for middle management/specialists 104033 Cycle time in days for the formal performance review process from start to finish for senior management/executives HCM Talent Management: 222.0260 / (222.0070 *.001) Cycle time in days from start to finish for a formal performance review for a middle management/specialist employee HCM Talent Management: 222.0380 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: 222.0370 100218 Number of learning days per employee Number of days dedicated to formal learning per employee 100909 Number of days absent per employee including maternity and paternity leave HCM Talent Management: 222.0470 Number of days absent due to sickness, maternity, and paternity leave per employee 101818 Percentage of "reward and retain employees" inquiries received that are routine 102251 Percentage of learning days delivered using on-the-job training HCM Talent Management: 222.0760 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: 222.0800 / (222.0800 + 222.0810) * 100 Percentage of per-employee learning days delivered using on-the-job training HCM Talent Management: 222.0520e 136 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) MANAGE EMPLOYEE INFORMATION (28 MEASURES) COST EFFECTIVENESS (8 MEASURES) 103728 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) 103940 Total cost to perform the process group "Manage employee information and analytics" per business entity employee 101733 Overhead cost of the process group "manage employee information" per business entity employee 101731 Overhead cost to perform the process group "manage employee information" per $1,000 revenue 104059 Personnel cost to perform the process group "Manage employee information and analytics" per $1,000 revenue 104065 Personnel cost to perform the process group "Manage employee information and analytics" per business entity employee Manage Employee Information: 207.0030c / (200.0050 *.001) Total cost to perform the process group "manage employee information" / Number of business entity employees Manage Employee Information: 207.0030c / 200.0180a ((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: ((207.0040c * 207.0030a) / 100)/ 200.0180a ((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: ((207.0040c * 207.0030a) / 100) / (200.0050 * 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: ((207.0040a * 207.0030a) / 100) / (200.0050 *.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: ((207.0040a * 207.0030a) / 100) / 200.0180a 137 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) MANAGE EMPLOYEE INFORMATION (28 MEASURES) COST EFFECTIVENESS (8 MEASURES) 103375 Systems cost to perform the process group "Manage employee information and analytics" per $1,000 revenue 103376 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: ((207.0040b * 207.0030a) / 100) / (200.0050 * 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: ((207.0040b * 207.0030a) / 100) / 200.0180a 100584 Cycle time in days required to resolve an employee grievance Cycle time in days to resolve an employee grievance Manage Employee Information: 63.0220 100325 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 100303 Response time in hours for non-routine "manage employee information" inquiries 100305 Response time in hours for routine "manage employee information" inquiries PROCESS EFFICIENCY (1 MEASURES) 101053 Number of FTEs that perform process group "Manage employee information and analytics" per $1 billion revenue Manage Employee Information: 207.0160 Response time in hours for a non-routine inquiry for the process group "manage employee information" Manage Employee Information: 207.0350 Response time in hours for a routine inquiry for the process group "manage employee information" Manage Employee Information: 207.0340 Number of FTEs who perform the process group "manage employee information" / (Total business entity revenue * 0.000000001) Manage Employee Information: 207.0010d / (200.0050 * 0.000000001) 138 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) MANAGE EMPLOYEE INFORMATION (28 MEASURES) STAFF PRODUCTIVITY (1 MEASURES) 100489 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) 101364 Number of monthly non-routine "manage employee information" inquiries per business entity employee 101400 Number of monthly routine "manage employee information" inquiries per business entity employee Manage Employee Information: 200.0180a / 207.0010d Number of non-routine inquiries received monthly for the process group "manage employee information" / Number of business entity employees Manage Employee Information: 207.0320 / 200.0180a Number of routine inquiries received monthly for the process group "manage employee information" / Number of business entity employees 100039 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: 207.0310 / 200.0180a (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" 100056 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: (207.0040d*207.0030a)/207.0030c (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: (207.0040c*207.0030a)/207.0030c 139 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) MANAGE EMPLOYEE INFORMATION (28 MEASURES) SUPPLEMENTAL INFORMATION (14 MEASURES) 101787 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")*100 101788 Percentage of "manage employee information" inquiries received that are routine Manage Employee Information: 207.0320/ (207.0310+207.0320)*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") *100 101789 Percentage of "manage employee information" inquiries received via channels other than e-mail, phone, and face-toface Manage Employee Information: 207.0310/ (207.0310+207.0320)*100 Percentage of inquiries received monthly for the process group "manage employee information" via channels other than e-mail, phone, and face-to-face interaction 101791 Percentage of "manage employee information" inquiries received via digital communication channels 101792 Percentage of "manage employee information" inquiries received via e-mail 101794 Percentage of "manage employee information" inquiries received via face-to-face 101796 Percentage of "manage employee information" inquiries received via non-digital communication channels Manage Employee Information: 63.0280 Percentage of inquiries received for the process group "manage employee information" employees" through digital communication channels Manage Employee Information: 207.0330a Percentage of inquiries received monthly for the process group "manage employee information" via e-mail Manage Employee Information: 188.0230 Percentage of inquiries received monthly for the process group "manage employee information" via face-to-face interaction Manage Employee Information: 63.0270 Percentage of inquiries received for the process group "manage employee information" employees" through non-digital communication channels Manage Employee Information: 207.0330b 140 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) MANAGE EMPLOYEE INFORMATION (28 MEASURES) SUPPLEMENTAL INFORMATION (14 MEASURES) 101797 Percentage of "manage employee information" inquiries received via phone Percentage of inquiries received monthly for the process group "manage employee information" via phone 100070 Personnel cost to perform the process group "Manage employee information and analytics" as a percentage of the total cost to perform the process group 100819 Total labor cost to maintain and support HRIS as a percentage of total business entity personnel cost Manage Employee Information: 188.0240 (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: (207.0040a*207.0030a)/207.0030c (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: (207.0080a (ii)+207.0080b(ii))/(200.0180c) * 100 141 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) COST EFFECTIVENESS (6 MEASURES) 103878 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) 104061 Personnel cost to perform the process group "redeploy and retire employees" per $1,000 revenue 104075 Personnel cost to perform the process group "redeploy and retire employees" per business entity employee 104036 Total expatriation cost as a percentage of total cost of continuing operations 104149 Total expenditure for repatriation as a percentage of total cost of continuing operations 104147 Total relocation expenses as a percentage of total cost of continuing operations Redeploy and Retire Employees: 206.0030c / (200.0050 *.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: ((206.0040a * 206.0030a) / 100) / (200.0050 *.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: ((206.0040a * 206.0030a)/ 100) / 200.0180a (Total expenditure for expatriation / Total costs of continuing operations)*100 Redeploy and Retire Employees: (206.0260 / 200.0060)*100 (Total expenditure for repatriation / Total costs of continuing operations)*100 Redeploy and Retire Employees: (206.0250 / 200.0060)*100 (Total cost of relocation expenses paid to employees / Total costs of continuing operations)*100 CYCLE TIME (7 MEASURES) Redeploy and Retire Employees: (206.0230 / 200.0060)*100 100523 Cycle time in days for processing an employee's retirement Cycle time in days to process an employee's retirement Redeploy and Retire Employees: 206.0100 142 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) CYCLE TIME (7 MEASURES) 100577 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 100579 Cycle time in days from request for internal transfer to completion of transfer 100525 Cycle time in days from identification of need for expatriation to date of transfer 100527 Cycle time in days from identification of need for repatriation to date of transfer 100298 Response time in hours for non-routine "redeploy and retire employees" inquiries 100301 Response time in hours for routine "redeploy and retire employees" inquiries Redeploy and Retire Employees: 206.0140 Cycle time in days for the internal transfer process Redeploy and Retire Employees: 206.0160 Cycle time in days to process an expatriation from identification of need for expatriation to date of transfer Redeploy and Retire Employees: 64.0240 Cycle time in days to process a repatriation from identification of need for repatriation to date of transfer Redeploy and Retire Employees: 64.0230 Response time in hours for a non-routine inquiry for the process group "redeploy and retire employees" Redeploy and Retire Employees: 206.0310 Response time in hours for a routine inquiry for the process group "redeploy and retire employees" PROCESS EFFICIENCY (8 MEASURES) Redeploy and Retire Employees: 206.0300 103116 Employee turnover rate ((Number of voluntary employee terminations +Number of involuntary employee terminations)/number of business entity employees)*100 101293 Involuntary terminations as a percentage of total business entity employees Redeploy and Retire Employees: ((206.0180d +206.0210d)/200.0180a)*100 (Number of involuntary employee terminations/number of business entity employees)*100 Redeploy and Retire Employees: (206.0210d/200.0180a)*100 143 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) PROCESS EFFICIENCY (8 MEASURES) 102166 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) *100 101124 Number of FTEs that perform process group "redeploy and retire employees" per $1 billion revenue Redeploy and Retire Employees: (206.0210b / 206.0210d)*100 Number of FTEs who perform the process group "redeploy and retire employees" / (Total business entity revenue *.000000001) 102168 Operational workers/office staff involuntary terminations as a percentage of total involuntary terminations Redeploy and Retire Employees: 206.0010d / (200.0050 *.000000001) (Number of involuntary employee terminations for operational worker/office staff employees / Number of involuntary employee terminations) *100 102170 Senior management/executives involuntary terminations as a percentage of total involuntary terminations 101431 Voluntary terminations as a percentage of total business entity employees 101961 Percentage of business entity employees that were redeployed for reasons other than filling a vacancy STAFF PRODUCTIVITY (2 MEASURES) 100491 Number of business entity employees per FTE that performs the process group "Redeploy and retire employees" Redeploy and Retire Employees: (206.0210c / 206.0210d)*100 (Number of involuntary senior management/executive employee terminations / Number of involuntary employee terminations)*100 Redeploy and Retire Employees: (206.0210a / 206.0210d)*100 (Number of voluntary employee terminations/number of business entity employees)*100 Redeploy and Retire Employees: (206.0180d/200.0180a)*100 Percentage of employees redeployed for reasons other than filling a vacancy Redeploy and Retire Employees: 206.0170 Number of business entity employees / Number of FTEs who perform the process group "redeploy and retire employees" Redeploy and Retire Employees: 200.0180a / 206.0010d 144 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) STAFF PRODUCTIVITY (2 MEASURES) 101276 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) 102300 Middle management/specialists voluntary terminations as a percentage of total voluntary terminations Redeploy and Retire Employees: 206.0150d / 206.0010d (Number of voluntary employee terminations for middle management/specialist employees / Number of voluntary employee terminations) *100 102814 Operational workers/office staff voluntary terminations as a percentage of total voluntary terminations Redeploy and Retire Employees: (206.0180b / 206.0180d)*100 (Number of voluntary employee terminations for operational worker/office staff employees / Number of voluntary employee terminations) *100 102798 Percentage of vacancies filled by internal candidates for middle management/specialists 102800 Percentage of vacancies filled by internal candidates for operational workers/office staff 102802 Percentage of vacancies filled by internal candidates for senior management/executives 102616 Senior management/executives voluntary terminations as a percentage of total voluntary terminations Redeploy and Retire Employees: (206.0180c / 206.0180d)*100 (Number of middle management/specialist employee vacancies filled by internal candidates / Number of vacancies filled by internal candidates)*100 Redeploy and Retire Employees: (206.0150b / 206.0150d)*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: (206.0150c / 206.0150d)*100 (Number of senior management/executive employee vacancies filled by internal candidates / Number of vacancies filled by internal candidates)*100 Redeploy and Retire Employees: (206.0150a / 206.0150d)*100 (Number of voluntary senior management/executive employee terminations / Number of voluntary employee terminations) *100 Redeploy and Retire Employees: (206.0180a / 206.0180d)*100 145 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) SUPPLEMENTAL INFORMATION (23 MEASURES) 104125 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) *100 101366 Number of monthly non-routine "redeploy and retire employees" inquiries per business entity employee 101402 Number of monthly routine "redeploy and retire employees" inquiries per business entity employee 100041 Other cost to perform the process group "redeploy and retire employees" as a percentage of the total cost to perform the process group 101654 Outsourced cost of the process group "redeploy and retire employees" as a percentage of the total cost to perform the process group 100058 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: (206.0220 / 200.0180a)*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: 206.0280 / 200.0180a Number of routine inquiries received monthly for the process group "redeploy and retire employees" / Number of business entity employees Redeploy and Retire Employees: 206.0270 / 200.0180a (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: (206.0040d*206.0030a)/206.0030c 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: 206.0030b/206.0030c*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: (206.0040c*206.0030a)/206.0030c 146 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) SUPPLEMENTAL INFORMATION (23 MEASURES) 101813 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") *100 101814 Percentage of "redeploy and retire employees" inquiries received that are routine 101811 Percentage of "redeploy and retire employees" inquiries received via digital communication channels 102072 Percentage of "redeploy and retire employees" inquiries received via face-to-face 101812 Percentage of "redeploy and retire employees" inquiries received via non-digital communication channels Redeploy and Retire Employees: 206.0280/ (206.0270+206.0280)*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: 206.0270/ (206.0270+206.0280)*100 Percentage of inquiries received for the process group "redeploy and retire employees" employees" through digital communication channels Redeploy and Retire Employees: 206.0290a Percentage of inquiries received monthly for the process group "redeploy and retire" via face-to-face interaction Redeploy and Retire Employees: 64.0290 Percentage of inquiries received for the process group "redeploy and retire employees" employees" through non-digital communication channels 102074 Percentage of "redeploy and retire employees" process inquiries received via channels other than e-mail, phone, and face-to-face Redeploy and Retire Employees: 206.0290b Percentage of inquiries received monthly for the process group "redeploy and retire" via channels other than e-mail, phone, and faceto-face interaction 102076 Percentage of "redeploy and retire employees" process inquiries received via e-mail Redeploy and Retire Employees: 187.0270 Percentage of inquiries received monthly for the process group "redeploy and retire" via e- mail Redeploy and Retire Employees: 64.0270 147 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) REDEPLOY AND RETIRE EMPLOYEES (46 MEASURES) SUPPLEMENTAL INFORMATION (23 MEASURES) 102078 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: 187.0250 102818 Percentage of the work force that are expatriates Percentage of business entity's work force that are expatriates 100072 Personnel cost to perform the process group "redeploy and retire employees" as a percentage of the total cost to perform the process group 100095 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: 206.0240 (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: (206.0040a*206.0030a)/206.0030c (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: (206.0040b*206.0030a)/206.0030c 148 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) REWARD AND RETAIN EMPLOYEES (30 MEASURES) COST EFFECTIVENESS (7 MEASURES) 103894 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) 103966 Total cost to perform the process group "reward and retain employees" per business entity employee 100311 Average salary including base, overtime, and variable pay for middle management or specialists 100314 Average salary including base, overtime, and variable pay for operational workers or office staff 100317 Average salary including base, overtime, and variable pay for senior management or executives 104077 Personnel cost to perform the process group "reward and retain employees" per $1,000 revenue Reward and Retain Employees: 205.0050c / (200.0050 *.001) Total cost to perform the process group "reward and retain employees" / Number of business entity employees Reward and Retain Employees: 205.0050c / 200.0180a (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: (205.0150b(i) + 205.0150b(ii) + 205.0150b(iii)) / 200.0190b (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: (205.0150c(i) + 205.0150c(ii) + 205.0150c(iii)) / 200.0190c (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: (205.0150a(i) + 205.0150a(ii) + 205.0150a(iii)) / 200.0190a ((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: ((205.0060a * 205.0050a) / 100) / (200.0050 *.001) 149 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) REWARD AND RETAIN EMPLOYEES (30 MEASURES) COST EFFECTIVENESS (7 MEASURES) 104062 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) 100299 Response time in hours for non-routine "reward and retain employees" inquiries 100302 Response time in hours for routine "reward and retain employees" inquiries PROCESS EFFICIENCY (1 MEASURES) 101137 Number of FTEs that perform process group "Reward and retain employees" per $1 billion revenue Reward and Retain Employees: ((205.0060a * 205.0050a) / 100) / 200.0180a Response time in hours for a non-routine inquiry for the process group "reward and retain employees" Reward and Retain Employees: 205.0490 Response time in hours for a routine inquiry for the process group "reward and retain employees" Reward and Retain Employees: 205.0480 Number of FTEs who perform the process group "reward and retain employees" / (Total business entity revenue *.000000001) STAFF PRODUCTIVITY (1 MEASURES) 100492 Number of business entity employees per FTE that performs the process group "Reward and retain employees" SUPPLEMENTAL INFORMATION (19 MEASURES) 100907 Number of days absent per employee excluding maternity and paternity leave Reward and Retain Employees: 205.0030d / (200.0050 *.000000001) Number of business entity employees / Number of FTEs who perform the process group "reward and retain employees" Reward and Retain Employees: 200.0180a / 205.0030d Number of days absent due to sickness excluding maternity and paternity leave per employee Reward and Retain Employees: 205.0360b 100115 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: 205.0150b(i) / 200.0190b 150 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) REWARD AND RETAIN EMPLOYEES (30 MEASURES) SUPPLEMENTAL INFORMATION (19 MEASURES) 100118 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: 205.0150c(i) / 200.0190c 100121 Base pay per senior management or executive employee Total base pay for senior management/executive employees / Number of senior management/executive employees 101367 Number of monthly non-routine "reward and retain employees" inquiries per business entity employee 101403 Number of monthly routine "reward and retain employees" inquiries per business entity employee Reward and Retain Employees: 205.0150a(i) / 200.0190a Number of non-routine inquiries received monthly for the process group "reward and retain employees" / Number of business entity employees Reward and Retain Employees: 205.0460 / 200.0180a Number of routine inquiries received monthly for the process group "reward and retain employees" / Number of business entity employees Reward and Retain Employees: 205.0450 / 200.0180a 100233 Number of vacation days per year per employee Number of vacation days per year per employee Reward and Retain Employees: 205.0330 100033 Other cost to perform the process group "reward and retain employees" as a percentage of total cost to perform the process 101648 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: (205.0060d*205.0050a)/205.0050c 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: 205.0050b/205.0050c*100 151 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) REWARD AND RETAIN EMPLOYEES (30 MEASURES) SUPPLEMENTAL INFORMATION (19 MEASURES) 100052 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" 101817 Percentage of "reward and retain employees" inquiries received that are non-routine Reward and Retain Employees: (205.0060d*205.0050a)/205.0050c 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")*100 101819 Percentage of "reward and retain employees" inquiries received via channels other than e-mail, phone, and face-toface Reward and Retain Employees: 205.0460/ (205.0450+205.0460)*100 Percentage of inquiries received monthly for the process group "reward and retain employees" via channels other than e-mail, phone, and face-to-face interaction 101821 Percentage of "reward and retain employees" inquiries received via digital communication channels 101822 Percentage of "reward and retain employees" inquiries received via e-mail 101815 Percentage of "reward and retain employees" inquiries received via face-to-face 101824 Percentage of "reward and retain employees" inquiries received via non-digital communication channels Reward and Retain Employees: 65.0310 Percentage of inquiries received for the process group "reward and retain employees" through digital communication channels Reward and Retain Employees: 205.0470a Percentage of inquiries received monthly for the process group "reward and retain employees" via e-mail Reward and Retain Employees: 186.0310 Percentage of inquiries received monthly for the process group "reward and retain employees" via face-to-face interaction Reward and Retain Employees: 65.0300 Percentage of inquiries received for the process group "reward and retain employees" through non-digital communication channels Reward and Retain Employees: 205.0470b 152 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) REWARD AND RETAIN EMPLOYEES (30 MEASURES) SUPPLEMENTAL INFORMATION (19 MEASURES) 101825 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 100074 Personnel cost to perform the process group "reward and retain employees" as a percentage of the total cost to perform the process group 100089 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: 186.0320 (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: (205.0060a*205.0050a)/205.0050c (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: (205.0060b*205.0050a)/205.0050c 153 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) COST EFFECTIVENESS (7 MEASURES) 103877 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) 103956 Total cost to perform the process group "recruit, source, and select employees" per business entity employee 103958 Total cost to perform the process group "recruit, source, and select employees" per new hire 104060 Personnel cost to perform the process group "recruit, source, and select employees" per $1,000 revenue 104071 Personnel cost to perform the process group "recruit, source, and select employees" per business entity employee Source, Recruit, and Select Employees: 223.0270 / (223.0070 * 0.001) Total cost to perform the process group "recruit, source, and select" / Number of business entity employees Source, Recruit, and Select Employees: 223.0270 / 223.0100 Total cost to perform the process group "recruit, source, and select" / Total number of new hires Source, Recruit, and Select Employees: 223.0270 / 223.0360 (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 * 0.0001 * Total cost to perform the process group "recruit, source, and select") / (Total business entity revenue * 0.001) Source, Recruit, and Select Employees: (223.0290a * 223.0280a * 0.0001 * 223.0270) / (223.0070 * 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 * 0.0001 * Total cost to perform the process group "recruit, source, and select") / Number of business entity employees Source, Recruit, and Select Employees: (223.0290a * 223.0280a * 0.0001 * 223.0270) / 223.0100 154 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) COST EFFECTIVENESS (7 MEASURES) 104067 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 * 0.0001 * Total cost to perform the process group "recruit, source, and select") / Total number of new hires 104093 Systems cost to perform process group "recruit, source, and select employees" per $1,000 revenue CYCLE TIME (5 MEASURES) 100565 Cycle time in days from approval of job requisition to acceptance of job offer 100569 Cycle time in days from identifying the need to hire a new employee to approval of the job requisition 100571 Cycle time in days from job acceptance until new hire begins in the agreed position Source, Recruit, and Select Employees: (223.0290a * 223.0280a * 0.0001 * 223.0270) / 223.0360 (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 * 0.0001 * Total cost to perform the process group "recruit, source, and select") / (Total business entity revenue * 0.001) Source, Recruit, and Select Employees: (223.0290b * 223.0280a * 0.0001 * 223.0270) / (223.0070 * 0.001) Cycle time in days from approval of job requisition to acceptance of job offer Source, Recruit, and Select Employees: 223.0400b Cycle time in days from identifying the need to hire a new employee to approval of job requisition Source, Recruit, and Select Employees: 223.0400a 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: 223.0400c 155 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) CYCLE TIME (5 MEASURES) 100304 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" 100306 Response time in hours for routine "recruit, source, and select employees" inquiries PROCESS EFFICIENCY (9 MEASURES) 101123 Number of FTEs that perform process group "recruit, source, and select employees" per $1 billion revenue 100801 Job offer acceptance rate for middle management/specialists 100804 Job offer acceptance rate for operational workers/office staff Source, Recruit, and Select Employees: 66.0310 Response time in hours for a routine inquiry for the process group "recruit, source, and select employees" Source, Recruit, and Select Employees: 66.0300 Number of FTEs who perform the process group "recruit, source, and select employees" / (Total business entity revenue *.000000001) Source, Recruit, and Select Employees: 223.0260 / (223.0070 *.000000001) Job offer acceptance rate for middle management/specialist employees Source, Recruit, and Select Employees: 66.0120b Job offer acceptance rate for operational worker/office staff employees Source, Recruit, and Select Employees: 6.243c 100807 Job offer acceptance rate for senior management/executives Job offer acceptance rate for senior management/executive employees Source, Recruit, and Select Employees: 66.0120a 100869 New hire satisfaction rate for the recruiting process Latest captured satisfaction rate of new hires with the recruiting experience 102290 Percentage of middle management/specialist new hire retention after 12 months Source, Recruit, and Select Employees: 66.0225 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: 223.0420 156 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) PROCESS EFFICIENCY (9 MEASURES) 102319 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 102606 Percentage of senior management/executive new hire retention after 12 months 102613 Percentage of senior management/executive positions filled by internal promotion for the past 3 years STAFF PRODUCTIVITY (2 MEASURES) 100493 Number of business entity employees per FTE that performs the process group "Recruit, source, and select employees" 101348 Number of new hires per "recruit, source, and select employees" FTE Source, Recruit, and Select Employees: 223.0430 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: 223.0410 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: 223.0380 Number of business entity employees / Number of FTEs who perform the process group "recruit, source, and select employees" Source, Recruit, and Select Employees: 223.0100 / 223.0260 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: 223.0360 / 223.0260 104770 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: (223.0420 + 223.0430 + 223.0410)/3 157 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) SUPPLEMENTAL INFORMATION (24 MEASURES) 101837 Percentage of new hires that originated from employee referrals Percentage of new hires from internal employee referrals 101342 Middle management/specialists new hires as a percentage of total new hires 101340 New employees as a percentage of total business entity employees 101365 Number of monthly non-routine "recruit, source, and select employees" inquiries per business entity employee 101401 Number of monthly routine "recruit, source, and select employees" inquiries per business entity employee 101344 Operational workers/office staff new hires as a percentage of total new hires Source, Recruit, and Select Employees: 171.0080 Middle management/specialist new hires percentage Source, Recruit, and Select Employees: 223.0370b (Total number of new hires / Number of business entity employees) * 100 Source, Recruit, and Select Employees: (223.0360 / 223.0100) * 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: 66.0250 / 60.0120a 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: 66.0240 / 60.0120a Operational workers/office workers new hires percentage 100029 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: 223.0370c (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: (184.0040d*184.0030a)/184.0030c 158 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) SUPPLEMENTAL INFORMATION (24 MEASURES) 101637 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 100046 Overhead cost to perform the process group "recruit, source, and select employees" as a percentage of the total cost to perform the process group 101801 Percentage of "recruit, source, and select employees" inquiries received that are non-routine 101802 Percentage of "recruit, source, and select employees" inquiries received that are routine Source, Recruit, and Select Employees: 223.0280b (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: (184.0040c*184.0030a)/184.0030c (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")) * 100.0 Source, Recruit, and Select Employees: (66.0250 / (66.0240 + 66.0250)) * 100.0 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")*100 101805 Percentage of "recruit, source, and select employees" inquiries received via channels other than e-mail, phone, and face-to-face Source, Recruit, and Select Employees: 184.0220/(184.0220+184.0230)*100 Percentage of inquiries received monthly for the process group "recruit, source, and select employees" via channels other than e-mail, phone, and face-to-face interaction 101803 Percentage of "recruit, source, and select employees" inquiries received via digital communication channels Source, Recruit, and Select Employees: 66.0290 Percentage of inquiries received for the process group "recruit, source and select employees" through digital communication channels Source, Recruit, and Select Employees: 203.0350a 159 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) SUPPLEMENTAL INFORMATION (24 MEASURES) 101804 Percentage of "recruit, source, and select employees" inquiries received via e-mail Percentage of the total inquiries received monthly for the process group "recruit, source, and select employees" via e-mail 101806 Percentage of "recruit, source, and select employees" inquiries received via face-to-face 101808 Percentage of "recruit, source, and select employees" inquiries received via non-digital communication channels 101809 Percentage of "recruit, source, and select employees" inquiries received via phone 102297 Percentage of middle management/specialist positions filled by internal promotion for the past 3 years 102326 Percentage of operational workers/office staff positions filled by internal promotion for the past 3 years Source, Recruit, and Select Employees: 184.0240 Percentage of inquiries received monthly for the process group "recruit, source, and select employees" via face-to-face interaction Source, Recruit, and Select Employees: 184.0260 Percentage of inquiries received for the process group "recruit, source and select employees" through non-digital communication channels Source, Recruit, and Select Employees: 203.0350b Percentage of inquiries received monthly for the process group "recruit, source, and select employees" via phone Source, Recruit, and Select Employees: 184.0250 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: 223.0390 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: 66.0130c 104562 Percentage of total employees who are remote employees Percentage of total employees who are remote employees Source, Recruit, and Select Employees: 223.0130 160 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) SOURCE, RECRUIT, AND SELECT EMPLOYEES (47 MEASURES) SUPPLEMENTAL INFORMATION (24 MEASURES) 100062 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 * 0.01 101346 Senior management/executives new hires as a percentage of total new hires 100083 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: 223.0290a * 223.0280a * 0.01 Senior management/executive new hires percentage Source, Recruit, and Select Employees: 223.0370a 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: 223.0290b * 223.0280a * 0.01 161 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) WORKFORCE MANAGEMENT (7 MEASURES) COST EFFECTIVENESS (2 MEASURES) 103962 Total cost to perform the process group "redeploy and retire employees" per business entity employee 104084 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) 101650 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 101652 Outsourced cost of the process group "Manage employee information and analytics" as a percentage of the total cost to perform the process group 100066 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: 229.0310 / 229.0090 (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: (229.0230a * 229.0240a * 229.0220 / 10000) / (229.0070 * 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: 229.0230b Percentage of total cost of the process group "Manage employee information and analytics" allocated to external costs Workforce Management: 229.0290b (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: (229.0230a * 229.0240a) / 100 162 of 280 11/20/2015 2015 APQC

HUMAN CAPITAL MANAGEMENT (HCM) WORKFORCE MANAGEMENT (7 MEASURES) SUPPLEMENTAL INFORMATION (5 MEASURES) 100091 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) / 100 100093 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: (229.0230a * 229.0240b) / 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: (229.0290a * 229.0300b) / 100 163 of 280 11/20/2015 2015 APQC

INNOVATION INNOVATION (34 MEASURES) COST EFFECTIVENESS (4 MEASURES) 101764 Percentage growth in R&D cost over the past three reporting periods 104146 Total R&D cost per business entity employee for the current reporting period 100406 Compound annual growth rate of R&D costs over the past three reporting periods 104142 Total R&D cost as a percentage of revenue over the past three reporting periods PROCESS EFFICIENCY (5 MEASURES) 101337 Number of new businesses launched over the past three reporting periods per $1 billion revenue 101339 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) * 100.0 Innovation: ((51.0380a - 51.0380b) / 51.0380b) * 100.0 Costs of research and development (R&D) / Number of business entity employees Innovation: 51.0380a / 51.0310 (((Costs of research and development (R&D) / Research and development (R&D) costs over the past three reporting periods) ^ 0.3333) - 1) * 100.0 Innovation: (((51.0380a / 51.0380b) ^ 0.3333) - 1) * 100.0 (Research and development (R&D) costs over the past three reporting periods / Total revenue over the past three reporting periods) * 100.0 Innovation: (51.0380b / 51.0330b) * 100.0 Number of new businesses/services launched over the past three years / (Total business entity revenue * 0.000000001) Innovation: 51.0300 / (51.0330a * 0.000000001) Number of new businesses/services launched over the past three years / (Research and development (R&D) costs over the past three reporting periods * 0.000000010) Innovation: 53.0300 / (53.0380b * 0.000000010) 100734 Fixed asset turnover Total business entity revenue / Net book value of fixed assets Innovation: 51.0330a / 51.0420 101754 Percentage of new idea development from internal sources Percentage of new ideas from internal sources Innovation: 53.0050b 102827 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: 51.0470b 164 of 280 11/20/2015 2015 APQC

INNOVATION INNOVATION (34 MEASURES) STAFF PRODUCTIVITY (2 MEASURES) 102644 Percentage of employees tasked with at least one innovation goal Percentage of employees tasked with at least one innovation goal Innovation: 51.0070 103159 Revenue per employee for the current reporting period Total business entity revenue / Number of business entity employees SUPPLEMENTAL INFORMATION (23 MEASURES) 100405 Compounded annual growth rate in earnings before interest, tax, depreciation and amortization over the past three reporting periods 100407 Compounded annual growth rate of revenue over the past three reporting periods Innovation: 51.0330a / 51.0310 (((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) ^ 0.3333) - 1) * 100.0 Innovation: (((51.0410a /51.0410b) ^ 0.3333) - 1) * 100.0 (((Total business entity revenue / Total revenue over the past three reporting periods) ^ 0.3333) - 1) * 100.0 Innovation: (((51.0330a / 51.0330b) ^ 0.3333) - 1) * 100.0 100684 EBITDA margin (current reporting period) (Earnings before interest, taxes, depreciation and amortization for the current 12-month period / Total business entity revenue) * 100.0 Innovation: (51.0410a / 51.0330a) * 100.0 100789 Inventory days of supply Inventory days of supply Innovation: 51.0430 101763 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) * 100.0 Innovation: ((51.0410a - 51.0410b) / 51.0410b) * 100.0 101998 Percentage of external ideas from clients/customers Percentage of external ideas from clients/customers Innovation: 51.0060d 165 of 280 11/20/2015 2015 APQC

INNOVATION INNOVATION (34 MEASURES) SUPPLEMENTAL INFORMATION (23 MEASURES) 101999 Percentage of external ideas from competitors Percentage of external ideas from competitors Innovation: 53.0060a 102000 Percentage of external ideas from consultants Percentage of external ideas from consultants Innovation: 51.0060e 102001 Percentage of external ideas from other sources Percentage of external ideas from other sources Innovation: 53.0060f 102002 Percentage of external ideas from partners Percentage of external ideas from partners Innovation: 51.0060c 102003 Percentage of external ideas from suppliers Percentage of external ideas from suppliers Innovation: 53.0060b 104401 Percentage of new ideas from external sources Percentage of new ideas from external sources Innovation: 53.0050a 100675 Percentage of revenue attributed to direct sources for the current period 100676 Percentage of revenue attributed to direct sources three reporting periods ago 100685 Percentage of revenue attributed to e-commerce for the current period 100686 Percentage of revenue attributed to e-commerce three reporting periods ago 100773 Percentage of revenue attributed to indirect sources for the current period 100772 Percentage of revenue attributed to indirect sources three reporting periods ago Percentage of revenue attributed to direct sources for the current period Innovation: 51.0350b(i) Percentage of revenue attributed to direct sources over the past three reporting periods Innovation: 51.0350b(ii) Percentage of revenue attributed to e- commerce for the current period Innovation: 51.0350a(i) Percentage of revenue attributed to e- commerce over the past three reporting periods Innovation: 51.0350a(ii) Percentage of revenue attributed to indirect sources for the current period Innovation: 51.0350c(i) Percentage of revenue attributed to indirect sources three reporting periods ago Innovation: 51.0350c(ii) 166 of 280 11/20/2015 2015 APQC

INNOVATION INNOVATION (34 MEASURES) SUPPLEMENTAL INFORMATION (23 MEASURES) 102128 Percentage of total innovation spend allocated to categories other than enhancements, extensions, and new or white space opportunities 102125 Percentage of total innovation spend allocated to enhancements to existing products/processes/business models 102126 Percentage of total innovation spend allocated to major extensions to existing products/processes/business models 102127 Percentage of total innovation spend allocated to new or white space opportunities Percentage of total innovation spend allocated to other categories Innovation: 51.0190d Percentage of total innovation spend allocated to enhancements to existing products/processes/business models Innovation: 53.0190a Percentage of total innovation spend allocated to major extensions to products/processes/business models Innovation: 51.0190b Percentage of total innovation spend allocated to new or white space opportunities Innovation: 53.0190c 102831 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) * 100.0 Innovation: ((51.0330a - 51.0330b) / 51.0330b) * 100.0 167 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) 104641 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 * 0.0010) 100441 Total cost of IT development and maintenance, including depreciation/amortization, per $1,000 revenue 100443 Total cost of IT operations, including depreciation/amortization, per $1,000 revenue Information Technology (IT): (198.0190 * (198.0240a + 198.0240b) * 0.01) / (198.0060 * 0.0010) (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): (86.0470a(vi) + 86.0470b(vi) + 86.0470c(vi) + 86.0470d(vi) + 86.0470e(vi)) / (86.0110 *.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) 100445 Total cost of IT planning and management, including depreciation/amortization, per $1,000 revenue Information Technology (IT): (((198.0230f +198.0230g)/100) * 198.0190)/(198.0060 * 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): (86.0410a(vi) + 86.0410b(vi) + 86.0410c(vi) + 86.0410d(vi)) / (86.0110 *.001) 168 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) 103612 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 * 0.0010) 103614 Total cost of the process group "deploy information technology solutions", including depreciation/amortization, per $1,000 revenue Information Technology (IT): 86.0640b(vi) / (86.0110 * 0.0010) ((Percentage of IT cost allocated to the process group "deploy IT solutions"/100) * IT costs during the past year) / (Total business entity revenue * 0.0010) 103639 Total cost of the process group "develop and manage IT customer relationships", including depreciation/amortization, per $1,000 revenue 103942 Total cost of the process group "manage enterprise information", including depreciation/amortization, per $1,000 revenue Information Technology (IT): ((198.0230f/100) * 198.0190) / (198.0060 * 0.0010) Total cost to perform the process group "develop and manage IT customer relationships" / (Total business entity revenue * 0.0010) Information Technology (IT): 7.0038b(vi) / (7.0008 * 0.0010) (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 * 0.0010) 104095 Total IT budget, including depreciation/amortization, as a percentage of revenue Information Technology (IT): (7.0052a(vi) + 7.0052b(vi) + 7.0052c(vi) + 7.0052d(vi)) / (7.0008 * 0.0010) (IT budget for the past year / Total business entity revenue) * 100.0 Information Technology (IT): (7.0025 / 7.0008) * 100.0 100798 IT expense per employee IT costs during the past year / Number of business entity employees 101469 Other cost of the process "define enterprise information architecture", including depreciation/amortization, per $100,000 revenue Information Technology (IT): 7.0024 / 7.0006 Costs other than personnel, systems, overhead, and outsourced to perform the process "define the enterprise information architecture" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0052b(iv) / (7.0008 * 0.000010) 169 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) 101484 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 * 0.000010) 101497 Other cost of the process "manage information resources", including depreciation/amortization, per $100,000 revenue 101509 Other cost of the process "perform enterprise data and content management", including depreciation/amortization, per $100,000 revenue 101475 Other cost of the process group "deliver and support information technology services", including depreciation/amortization, per $100,000 revenue 101476 Other cost of the process group "deploy information technology solutions", including depreciation/amortization, per $100,000 revenue 101482 Other cost of the process group "develop and maintain information technology solutions", including depreciation/amortization, per $100,000 revenue Information Technology (IT): 7.0052a(iv) / (7.0008 * 0.000010) Costs other than personnel, systems, overhead, and outsourced to perform the process "manage information resources" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0052c(iv) / (7.0008 * 0.000010) Costs other than personnel, systems, overhead, and outsourced to perform the process "perform enterprise data and content management" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0052d(iv) / (7.0008 * 0.000010) Costs other than personnel, systems, overhead, and outsourced to perform the process group "deliver and support IT service" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0075b(iv) / (7.0008 * 0.000010) Costs other than personnel, systems, overhead, and outsourced to perform the process group "deploy IT solutions" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0075a(iv) / (7.0008 * 0.000010) Costs other than personnel, systems, overhead, and outsourced to perform the process "develop and maintain information technology solutions" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0052e(iv) / (7.0008 * 0.000010) 170 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) 101483 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 * 0.000010) 101498 Other cost of the process group "manage IT knowledge", including depreciation/amortization, per $100,000 revenue 101503 Other cost of the process group "manage the business of information technology", including depreciation/amortization, per $100,000 revenue Information Technology (IT): 7.0038b(iv) / (7.0008 * 0.000010) Costs other than personnel, systems, overhead, and outsourced to perform the process group "manage IT knowledge" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0038d(iv) / (7.0008 * 0.000010) Costs other than personnel, systems, overhead, and outsourced to perform the process group "manage the business of IT" / (Total business entity revenue * 0.000010) 104773 Other cost to perform the function "manage information technology", including depreciation/amortization, per $1,000 revenue Information Technology (IT): 7.0038a(iv) / (7.0008 * 0.000010) (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) 101612 Outsourced cost of the process "define enterprise information architecture", including depreciation/amortization, per $100,000 revenue 101619 Outsourced cost of the process "develop information and content management strategies", including depreciation/amortization, per $100,000 revenue 101625 Outsourced cost of the process "manage information resources", including depreciation/amortization, per $100,000 revenue Information Technology (IT): (198.0190 * 198.0240g *.01) / (198.0060 *.0010) Outsourced cost to perform the process "define the enterprise information architecture" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0052b(v) / (7.0008 * 0.000010) Outsourced cost to perform the process "develop information and content management strategies" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0052a(v) / (7.0008 * 0.000010) Outsourced cost to perform the process "manage information resources" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0052c(v) / (7.0008 * 0.000010) 171 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) 101629 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 * 0.000010) 101613 Outsourced cost of the process group "deliver and support information technology services", including depreciation/amortization, per $100,000 revenue 101614 Outsourced cost of the process group "deploy information technology solutions", including depreciation/amortization, per $100,000 revenue 101617 Outsourced cost of the process group "develop and maintain information technology solutions", including depreciation/amortization, per $100,000 revenue 101618 Outsourced cost of the process group "develop and manage information technology customer relationships", including depreciation/amortization, per $100,000 revenue Information Technology (IT): 7.0052d(v) / (7.0008 * 0.000010) Outsourced costs to perform the process group "deliver and support IT service" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0075b(v) / (7.0008 * 0.000010) Outsourced cost to perform the process group "deploy IT solutions" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0075a(v) / (7.0008 * 0.000010) Outsourced cost to perform the process "develop and maintain information technology solutions" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0052e(v) / (7.0008 * 0.000010) Outsourced cost to perform the process group "develop and manage IT customer relationships" / (Total business entity revenue * 0.000010) 101626 Outsourced cost of the process group "manage IT knowledge", including depreciation/amortization, per $100,000 revenue Information Technology (IT): 7.0038b(v) / (7.0008 * 0.000010) Outsourced cost to perform the process group "manage IT knowledge" / (Total business entity revenue * 0.000010) 101627 Outsourced cost of the process group "manage the business of information technology", including depreciation/amortization, per $100,000 revenue Information Technology (IT): 7.0038d(v) / (7.0008 * 0.000010) Outsourced cost to perform the process group "manage the business of IT" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0038a(v) / (7.0008 * 0.000010) 172 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) 101672 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 * 0.000010) 101687 Overhead cost of the process "develop information and content management strategies", including depreciation/amortization, per $100,000 revenue 101700 Overhead cost of the process "manage information resources", including depreciation/amortization, per $100,000 revenue 101712 Overhead cost of the process "perform enterprise data and content management", including depreciation/amortization, per $100,000 revenue 101678 Overhead cost of the process group "deliver and support information technology services", including depreciation/amortization, per $100,000 revenue 101679 Overhead cost of the process group "deploy information technology solutions", including depreciation/amortization, per $100,000 revenue 101685 Overhead cost of the process group "develop and maintain information technology solutions", including depreciation/amortization, per $100,000 revenue 101686 Overhead cost of the process group "develop and manage IT customer relationships", including depreciation/amortization, per $100,000 revenue Information Technology (IT): 7.0052b(iii) / (7.0008 * 0.000010) Overhead cost to perform the process "develop information and content management strategies" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0052a(iii) / (7.0008 * 0.000010) Overhead cost to perform the process "manage information resources" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0052c(iii) / (7.0008 * 0.000010) Overhead cost to perform the process "perform enterprise data and content management" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0052d(iii) / (7.0008 * 0.000010) Overhead cost to perform the process group "deliver and support IT service" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0075b(iii) / (7.0008 * 0.000010) Overhead cost to perform the process group "deploy IT solutions" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0075a(iii) / (7.0008 * 0.000010) Overhead cost to perform the process "develop and maintain information technology solutions" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0052e(iii) / (7.0008 * 0.000010) Overhead cost to perform the process group "develop and manage IT customer relationships" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0038b(iii) / (7.0008 * 0.000010) 173 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) 101701 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 * 0.000010) 101706 Overhead cost of the process group "manage the business of information technology", including depreciation/amortization, per $100,000 revenue Information Technology (IT): 7.0038d(iii) / (7.0008 * 0.000010) Overhead cost to perform the process group "manage the business of IT" / (Total business entity revenue * 0.000010) 104772 Overhead cost to perform the function "manage information technology", including depreciation/amortization, per $1,000 revenue Information Technology (IT): 7.0038a(iii) / (7.0008 * 0.000010) (IT costs during the past year * Percentage of IT cost allocated to facilities and overhead *.01) / (Total business entity revenue *.0010) 102877 Personnel cost of the process "define enterprise information architecture", including depreciation/amortization, per $1,000 revenue 102901 Personnel cost of the process "develop information and content management strategies", including depreciation/amortization, per $1,000 revenue 102950 Personnel cost of the process "manage information resources", including depreciation/amortization, per $1,000 revenue 102983 Personnel cost of the process "perform enterprise data and content management", including depreciation/amortization, per $1,000 revenue 102885 Personnel cost of the process group "deliver and support information technology services", including depreciation/amortization, per $1,000 revenue Information Technology (IT): (198.0190 * 198.0240f *.01) / (198.0060 *.0010) Personnel cost to perform the process "define the enterprise information architecture" / (Total business entity revenue * 0.0010) Information Technology (IT): 37.0410b(i) / (37.0080 * 0.0010) Personnel cost to perform the process "develop information and content management strategies" / (Total business entity revenue * 0.0010) Information Technology (IT): 37.0410a(i) / (37.0080 * 0.0010) Personnel cost to perform the process "manage information resources" / (Total business entity revenue * 0.0010) Information Technology (IT): 7.0052c(i) / (7.0008 * 0.0010) Personnel cost to perform the process "perform enterprise data and content management" / (Total business entity revenue * 0.0010) Information Technology (IT): 86.0470d(i) / (86.0110 * 0.0010) Personnel cost to perform the process group "deliver and support IT service" / (Total business entity revenue * 0.0010) Information Technology (IT): 86.0640b(i) / (86.0110 * 0.0010) 174 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) 102888 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 * 0.0010) 104353 Personnel cost of the process group "develop and maintain information technology solutions", including depreciation/amortization, per $1,000 revenue 102898 Personnel cost of the process group "develop and manage IT customer relationships", including depreciation/amortization, per $1,000 revenue 102953 Personnel cost of the process group "manage IT knowledge", including depreciation/amortization, per $1,000 revenue 102963 Personnel cost of the process group "manage the business of information technology", including depreciation/amortization, per $1,000 revenue 103238 Systems cost of the process "define enterprise information architecture", including depreciation/amortization, per $100,000 revenue Information Technology (IT): 7.0075a(i) / (7.0008 * 0.0010) Personnel cost to perform the process "develop and maintain information technology solutions" / (Total business entity revenue * 0.0010) Information Technology (IT): 174.0120 / (174.0030 * 0.0010) Personnel cost to perform the process group "develop and manage IT customer relationships" / (Total business entity revenue * 0.0010) Information Technology (IT): 7.0038b(i) / (7.0008 * 0.0010) Personnel cost to perform the process group "manage IT knowledge" / (Total business entity revenue * 0.0010) Information Technology (IT): 86.0410d(i) / (86.0110 * 0.0010) Personnel cost to perform the process group "manage the business of IT" / (Total business entity revenue * 0.0010) Information Technology (IT): 7.0038a(i) / (7.0008 * 0.0010) Systems cost to perform the process "define the enterprise information architecture" / (Total business entity revenue * 0.000010) 103263 Systems cost of the process "develop information and content management strategies", including depreciation/amortization, per $100,000 revenue Information Technology (IT): 37.0410b(ii) / (37.0080 * 0.000010) Systems cost to perform the process "develop information and content management strategies" / (Total business entity revenue * 0.000010) 103298 Systems cost of the process "manage information resources", including depreciation/amortization, per $100,000 revenue Information Technology (IT): 7.0052a(ii) / (7.0008 * 0.000010) Systems cost to perform the process "manage information resources" / (Total business entity revenue * 0.000010) Information Technology (IT): 37.0410c(ii) / (37.0080 * 0.000010) 175 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) 103326 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 * 0.000010) 103246 Systems cost of the process group "deliver and support information technology services", including depreciation/amortization, per $100,000 revenue 103249 Systems cost of the process group "deploy information technology solutions", including depreciation/amortization, per $100,000 revenue 103257 Systems cost of the process group "develop and maintain information technology solutions", including depreciation/amortization, per $100,000 revenue 103260 Systems cost of the process group "develop and manage IT customer relationships", including depreciation/amortization, per $100,000 revenue 103301 Systems cost of the process group "manage IT knowledge", including depreciation/amortization, per $100,000 revenue 103310 Systems cost of the process group "manage the business of information technology", including depreciation/amortization, per $100,000 revenue Information Technology (IT): 7.0052d(ii) / (7.0008 * 0.000010) Systems cost to perform the process group "deliver and support IT service" / (Total business entity revenue * 0.000010) Information Technology (IT): 86.0640b(ii) / (86.0110 * 0.000010) Systems cost to perform the process group "deploy IT solutions" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0075a(ii) / (7.0008 * 0.000010) Systems cost to perform the process "develop and maintain information technology solutions" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0052e(ii) / (7.0008 * 0.000010) Systems cost to perform the process group "develop and manage IT customer relationships" / (Total business entity revenue * 0.000010) Information Technology (IT): 37.0350b(ii) / (37.0080 * 0.000010) Systems cost to perform the process group "manage IT knowledge" / (Total business entity revenue * 0.000010) Information Technology (IT): 7.0038d(ii) / (7.0008 * 0.000010) Systems cost to perform the process group "manage the business of IT" / (Total business entity revenue * 0.000010) Information Technology (IT): 37.0350a(ii) / (37.0080 * 0.000010) 176 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) 104771 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) 103597 Total cost of the process "define enterprise information architecture", including depreciation/amortization, per $1,000 revenue 103641 Total cost of the process "develop information and content management strategies", including depreciation/amortization, per $1,000 revenue 103731 Total cost of the process "manage information resources", including depreciation/amortization, per $1,000 revenue 103759 Total cost of the process "manage the business of IT", including depreciation/amortization, per $1,000 revenue 103806 Total cost of the process "perform enterprise data and content management", including depreciation/amortization, per $1,000 revenue 103636 Total cost of the process group "develop and maintain information technology solutions", including depreciation/amortization, per $1,000 revenue Information Technology (IT): (198.0190 * (198.0240c + 198.0240d + 198.0240e) *.01) / (198.0060 *.0010) Total cost to perform the process "define the enterprise information architecture" / (Total business entity revenue * 0.0010) Information Technology (IT): 7.0052b(vi) / (7.0008 * 0.0010) Total cost to perform the process "develop information and content management strategies" / (Total business entity revenue * 0.0010) Information Technology (IT): 86.0470a(vi) / (86.0110 * 0.0010) Total cost to perform the process "manage information resources" / (Total business entity revenue * 0.0010) Information Technology (IT): 86.0470c(vi) / (86.0110 * 0.0010) Total cost to perform the process group "manage the business of IT" / (Total business entity revenue * 0.0010) Information Technology (IT): 7.0038a(vi) / (7.0008 * 0.0010) Total cost to perform the process "perform enterprise data and content management" / (Total business entity revenue * 0.0010) Information Technology (IT): 7.0052d(vi) / (7.0008 * 0.0010) Total cost to perform the process "develop and maintain information technology solutions" / (Total business entity revenue * 0.0010) Information Technology (IT): 174.0130 / (174.0030 * 0.0010) 177 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) COST EFFECTIVENESS (72 MEASURES) 103734 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 * 0.0010) 104100 Total IT budget, including depreciation/amortization, per employee 104103 Total IT budget, including depreciation/amortization, per FTE CYCLE TIME (31 MEASURES) 100342 Average time in weeks to deploy a new release into the production environment 100362 Average time in weeks to make a change to the production environment 100367 Average time in weeks to set up a complex technical interface for a user of a defined data content source 100371 Average time in weeks to set up a medium technical interface for a user of a defined data content source 100375 Average time in weeks to set up a simple technical interface for a user of a defined data content source Information Technology (IT): 7.0038d(vi) / (7.0008 * 0.0010) IT budget for the past year / Number of business entity employees Information Technology (IT): 75.0190 / 75.0060 IT budget for the past year / Number of business entity FTEs Information Technology (IT): 37.0240 / 37.0070 Time in weeks to deploy a new release into the production environment Information Technology (IT): 37.0660 Time in weeks to make a change into the production environment Information Technology (IT): 37.0650 Average time in weeks to set up a complex technical interface Information Technology (IT): 37.0500c Average time in weeks to set up a medium complex technical interface Information Technology (IT): 37.0500b Average time in weeks to set up a simple technical interface Information Technology (IT): 37.0500a 103433 Time in months to respond to major business shifts Time in months to respond to a major business shift 100335 Average time in hours to resolve highest priority problems for the current year Information Technology (IT): 37.0360 Average time in hours to resolve the highest priority problem Information Technology (IT): 37.0610b 178 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) CYCLE TIME (31 MEASURES) 100336 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 100338 Average time in weeks to create the enterprise information management strategic plan Information Technology (IT): 37.0610a Average time in weeks to create the enterprise information management strategic plan Information Technology (IT): 37.0510 100348 Average time in weeks to fulfill a complex information need Average time in weeks to fulfill a complex information need Information Technology (IT): 37.0490c 100353 Average time in weeks to fulfill a medium information need Average time in weeks to fulfill a medium complex information need Information Technology (IT): 37.0490b 100357 Average time in weeks to fulfill a simple information need Average time in weeks to fulfill a simple information need 103400 Time in months to break even for new or enhanced IT services for investments between $1 million and $100 million Information Technology (IT): 37.0490a Time in months to break even for new or enhanced IT services for investments between $ 1 million and $100 million 103403 Time in months to break even for new or enhanced IT services for investments between $100,000 and $250,000 103405 Time in months to break even for new or enhanced IT services for investments between $250,000 and $500,000 103407 Time in months to break even for new or enhanced IT services for investments between $500,000 and $1 million 103397 Time in months to break even for new or enhanced IT services for investments greater than $100 million Information Technology (IT): 75.0170a(v) Time in months to break even for new or enhanced IT services for investments between $100,000 and $250,000 Information Technology (IT): 37.0220a(ii) Time in months to break even for new or enhanced IT services for investments between $250,000 and $500,000 Information Technology (IT): 37.0220a(iii) Time in months to break even for new or enhanced IT services for investments between $500,000 and $1 million Information Technology (IT): 37.0220a(iv) Time to break even for new or enhanced IT services with an investment level more than $100 million Information Technology (IT): 75.0170a(vi) 179 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) CYCLE TIME (31 MEASURES) 103395 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 $100,000 103409 Time in months to fulfill a business need with relevant IT solutions for investments between $1 million and $100 million 103410 Time in months to fulfill a business need with relevant IT solutions for investments between $100,000 and $250,000 103412 Time in months to fulfill a business need with relevant IT solutions for investments between $250,000 and $500,000 103414 Time in months to fulfill a business need with relevant IT solutions for investments between $500,000 and $1 million 103416 Time in months to fulfill a business need with relevant IT solutions for investments greater than $100 million 103417 Time in months to fulfill a business need with relevant IT solutions for investments less than $100,000 103459 Time in weeks to report on compliance status of the information architecture 103424 Time-to-market in months for new or enhanced IT services for investments between $1 million and $100 million 103427 Time-to-market in months for new or enhanced IT services for investments between $100,000 and $250,000 Information Technology (IT): 7.0023a(i) Time in months to fulfill a business need with relevant IT solutions for investments between $ 1 million and $100 million Information Technology (IT): 7.0074e Time in months to fulfill a business need with relevant IT solutions for investments between $100,000 and $250,000 Information Technology (IT): 37.0590b Time in months to fulfill a business need with relevant IT solutions for investments between $250,000 and $500,000 Information Technology (IT): 37.0590c Time in months to fulfill a business need with relevant IT solutions for investments between $500,000 and $1 million Information Technology (IT): 37.0590d Time in months to fulfill a business need with relevant IT solutions for investments greater than $100 million Information Technology (IT): 7.0074f Time in months to fulfill a business need with relevant IT solutions for investments less than $100,000 Information Technology (IT): 37.0590a Time in weeks to report on compliance status of the information architecture Information Technology (IT): 37.0570 Time-to-market in months for new or enhanced IT services for investments between $1 million and $100 million Information Technology (IT): 75.0170b(v) Time-to-market in months for new or enhanced IT services for investments between $100,000 and $250,000 Information Technology (IT): 37.0220b(ii) 180 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) CYCLE TIME (31 MEASURES) 103429 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 $500,000 103431 Time-to-market in months for new or enhanced IT services for investments between $500,000 and $1 million 103421 Time-to-market in months for new or enhanced IT services for investments greater than $100 million 103419 Time-to-market in months for new or enhanced IT services for investments less than $100,000 PROCESS EFFICIENCY (29 MEASURES) 102409 Percentage of application development and maintenance projects in the most recent year delivered on or below budget 102412 Percentage of application development and maintenance projects in the most recent year delivered on time or early Information Technology (IT): 37.0220b(iii) Time-to-market in months for new or enhanced IT services for investments between $500,000 and $1 million Information Technology (IT): 37.0220b(iv) Time-to-market in months for new or enhanced IT services with an investment level more than $100 million Information Technology (IT): 75.0170b(vi) Time-to-market in months for new or enhanced IT services for investments less than $100,000 Information Technology (IT): 37.0220b(i) Percentage of application development and maintenance projects in the most recent year delivered on or below budget Information Technology (IT): 174.0150 Percentage of application development and maintenance projects in the most recent year delivered on time or early 102122 Percentage of initially planned functionality that is delivered for application development and maintenance projects in the most recent year Information Technology (IT): 174.0140 Percentage of initially planned functionality that is delivered for application development and maintenance projects in the most recent year 100249 Percentage of planned return on investment (ROI) for application development and maintenance projects Information Technology (IT): 174.0160 Percentage of planned return on investment (ROI) for application development and maintenance projects in the most recent year Information Technology (IT): 37.0600d 102794 Percentage of unscheduled outages from change requests Percentage of unscheduled outages related to or resulting from a change request Information Technology (IT): 7.0076 181 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) PROCESS EFFICIENCY (29 MEASURES) 102796 Percentage of unscheduled outages from release introductions Percentage of unscheduled outages related to or resulting from a release introduction 100245 Average percentage change in detected exceptions to the information architecture per year 100827 Level of FTE experience in years for the process group "deliver and support information technology services" 100828 Level of FTE experience in years for the process group "deploy information technology solutions" 100829 Level of FTE experience in years for the process group "develop and maintain information technology solutions" 100830 Level of FTE experience in years for the process group "develop and manage information technology customer relationships" 100832 Level of FTE experience in years for the process group "manage enterprise information" 100833 Level of FTE experience in years for the process group "manage IT knowledge" 100834 Level of FTE experience in years for the process group "manage the business of information technology" 100891 Number of break/fix requests requiring rework as a percentage of average backlog for the current year Information Technology (IT): 198.0400 Percentage change in detected exceptions to the information architecture per year Information Technology (IT): 7.0072 Average level of experience in years for FTEs who perform the process group "deliver and support IT services" Information Technology (IT): 7.0048g Average level of experience in years for FTEs who perform the process group "deploy IT solutions" Information Technology (IT): 7.0048f Average level of experience in years for FTEs who perform the process group "develop and maintain IT solutions" Information Technology (IT): 7.0048e Average level of experience in years for FTEs who perform the process group "develop and manage IT customer relationships" Information Technology (IT): 7.0048b Average level of experience in years for FTEs who perform the process group "manage enterprise information" Information Technology (IT): 7.0048d Average level of experience in years for FTEs who perform the process group "manage IT knowledge" Information Technology (IT): 7.0048h Average level of experience in years for FTEs who perform the process group "manage the business of IT" Information Technology (IT): 7.0048a (Number of break or fix requests that require rework / Average backlog) * 100.0 Information Technology (IT): (7.0055a(iv) / 7.0055a(i)) * 100.0 182 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) PROCESS EFFICIENCY (29 MEASURES) 100940 Number of employees performing IT processes per $1 billion revenue Number of employees who perform the function "manage information technology" / (Total business entity revenue * 0.000000001) 101297 Number of IT FTEs for the process "define the enterprise information architecture" per $1 billion revenue 101304 Number of IT FTEs for the process "develop information and content management strategies" per $1 billion revenue 101315 Number of IT FTEs for the process "manage information resources" per $1 billion revenue 101326 Number of IT FTEs for the process "perform enterprise data and content management" per $1 billion revenue 101322 Number of IT FTEs for the process group "managing IT knowledge" per $1 billion revenue 101418 Number of service oriented architecture services implemented Information Technology (IT): 41.0140 / (41.0080 * 0.000000001) Number of FTEs who perform the process group "manage enterprise information" who perform the process "define the enterprise information architecture" / (Total business entity revenue * 0.000000001) Information Technology (IT): 37.0190b / (37.0080 * 0.000000001) 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 * 0.000000001) Information Technology (IT): 37.0190a / (37.0080 * 0.000000001) Number of FTEs who perform the process group "manage enterprise information" who perform the process "manage information resources" / (Total business entity revenue * 0.000000001) Information Technology (IT): 37.0190c / (37.0080 * 0.000000001) 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 * 0.000000001) Information Technology (IT): 37.0190d / (37.0080 * 0.000000001) Number of FTEs who perform the process group "manage IT knowledge" / (Total business entity revenue * 0.000000001) Information Technology (IT): 37.0180h / (37.0080 * 0.000000001) Number of services oriented architecture (SOA) services implemented in production Information Technology (IT): 7.0060 183 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) PROCESS EFFICIENCY (29 MEASURES) 101906 Percentage of common data across all business units Percentage of information assets that are common across all business units 101930 Percentage of data assessed for compliance with information policies and standards 101932 Percentage of data managed centrally as enterprise information assets 101934 Percentage of data that has defined policy, definition, and change control responsibility 102118 Percentage of information elements with assigned and active data custodians 102212 Percentage of IT budget, including depreciation/amortization, allocated towards service oriented architecture (SOA) 103485 Total number of revisions to the published enterprise information architecture Information Technology (IT): 86.0500 Percentage of data assessed for compliance with information policies and standards Information Technology (IT): 86.0570 Percentage of data managed centrally as enterprise information assets Information Technology (IT): 37.0440 Percentage of data that has defined policy, definition, and change control responsibility Information Technology (IT): 37.0520 Percentage of information elements with assigned and active data custodians Information Technology (IT): 7.0070 Percentage of IT budget allocated towards service oriented architecture (SOA) Information Technology (IT): 37.0430 Average number of revisions to the published enterprise information architecture Information Technology (IT): 7.0067 SUPPLEMENTAL INFORMATION (34 MEASURES) 100114 Average backlog for the current year Average backlog Information Technology (IT): 7.0055a(i) 100911 Number of development projects for the current year between $1 million and $100 million 100912 Number of development projects for the current year between $100,000 and $250,000 100913 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): 7.0050a(v) Number of application development projects with values between $100,000 and $250,000 for the current year Information Technology (IT): 7.0050a(ii) Number of application development projects with values between $250,000 and $500,000 for the current year Information Technology (IT): 7.0050a(iii) 184 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) 100914 Number of development projects for the current year between $500,000 and $1 million 100915 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): 7.0050a(iv) Number of application development projects with values greater than $100 million for the current year 100916 Number of development projects for the current year less than $100,000 100967 Number of FTEs classified as IT architects per $1 billion revenue 101840 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): 7.0050a(vi) Number of application development projects with values less than $100,000 for the current year Information Technology (IT): 7.0050a(i) Number of FTEs classified as IT architects / (Total business entity revenue * 0.000000001) Information Technology (IT): 7.0054 / (7.0008 * 0.000000001) (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") * 100.0 101846 Percentage of IT budget for the process group "manage enterprise information", including depreciation/amortization, allocated to the process "develop information and content management strategies" 101848 Percentage of IT budget for the process group "manage enterprise information", including depreciation/amortization, allocated to the process "manage information resources" Information Technology (IT): (86.0330b / 86.0330e) * 100.0 (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") * 100.0 Information Technology (IT): (7.0056a / 7.0056e) * 100.0 (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") * 100.0 Information Technology (IT): (86.0330c / 86.0330e) * 100.0 185 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) 101850 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") * 100.0 102172 Percentage of IT budget, including depreciation/amortization, allocated to the process group "deliver and support information technology services" 102177 Percentage of IT budget, including depreciation/amortization, allocated to the process group "deploy information technology solutions" 102182 Percentage of IT budget, including depreciation/amortization, allocated to the process group "develop and maintain information technology solutions" 102187 Percentage of IT budget, including depreciation/amortization, allocated to the process group "develop and manage IT customer relationships" 102197 Percentage of IT budget, including depreciation/amortization, allocated to the process group "manage enterprise information" 102202 Percentage of IT budget, including depreciation/amortization, allocated to the process group "manage IT knowledge" Information Technology (IT): (7.0056d / 7.0056e) * 100.0 (IT budget allocated to the process group "deliver and support IT services" / IT budget for the past year) * 100.0 Information Technology (IT): (7.0036g / 7.0036i) * 100.0 (IT budget allocated to the process group "deploy IT solutions" / IT budget for the past year) * 100.0 Information Technology (IT): (37.0260f / 37.0260i) * 100.0 (IT budget allocated to the process group "develop and maintain information technology solutions" / IT budget for the past year) * 100.0 Information Technology (IT): (37.0260e / 37.0260i) * 100.0 (IT budget allocated to the process group "develop and manage IT customer relationships" / IT budget for the past year) * 100.0 Information Technology (IT): (37.0260b / 37.0260i) * 100.0 (IT budget allocated to the process group "manage enterprise information" / IT budget for the past year) * 100.0 Information Technology (IT): (37.0260d / 37.0260i) * 100.0 (IT budget allocated to the process group "manage IT knowledge" / IT budget for the past year) * 100.0 Information Technology (IT): (37.0260h / 37.0260i) * 100.0 186 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) 102207 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) * 100.0 Information Technology (IT): (37.0260a / 37.0260i) * 100.0 102221 Percentage of IT work force to be newly hired within 1 year Percentage of IT workforce expected to be newly hired within 1 year 102222 Percentage of IT work force to be replaced for other reasons within 1 year Information Technology (IT): 7.0049b Percentage of IT workforce expected to be replaced for other reasons within 1 year Information Technology (IT): 7.0049c 102223 Percentage of IT work force to retire within 1 year Percentage of IT workforce expected to retire within 1 year 102631 Percentage of service oriented architecture services that are external 104351 Percentage of service oriented architecture services that are internal 102727 Percentage of total IT cost, including depreciation/amortization, allocated to IT development and maintenance 102723 Percentage of total IT cost, including depreciation/amortization, allocated to IT operations Information Technology (IT): 7.0049a Percentage of service oriented architecture (SOA) services published or exposed externally Information Technology (IT): 7.0062b Percentage of service oriented architecture (SOA) services published or exposed internally Information Technology (IT): 7.0062a ((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): ((86.0470a(vi) + 86.0470b(vi) + 86.0470c(vi) + 86.0470d(vi) + 86.0470e(vi)) / 86.0290) *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): ((86.0640a(vi) + 86.0640b(vi) ) / 86.0290) * 100 187 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) 102725 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") 102729 Percentage of total IT cost, including depreciation/amortization, allocated to process group "deliver and support information technology services" 102730 Percentage of total IT cost, including depreciation/amortization, allocated to process group "deploy information technology solutions" 102731 Percentage of total IT cost, including depreciation/amortization, allocated to process group "develop and maintain information technology solutions" Information Technology (IT): (198.0230a +198.0230b+198.0230c+198.0230h) Percentage of IT cost allocated to the process group "deliver and support IT services" Information Technology (IT): 198.0230g (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): (86.0640a(vi) / (86.0410a(vi) + 86.0410b(vi) + 86.0410c(vi) + 86.0410d(vi) + 86.0470a(vi) + 86.0470b(vi) + 86.0470c(vi) + 86.0470d(vi) + 86.0470e(vi) + 86.0640a(vi) + 86.0640b(vi))) * 100 Percentage of IT cost allocated to the process group "develop and maintain information technology solutions" Information Technology (IT): 198.0230e 188 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) 102732 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): (37.0350b(vi) / (37.0350a(vi) + 37.0350b(vi) + 37.0350c(vi) + 37.0350d(vi) + 37.0410a(vi) + 37.0410b(vi) + 37.0410c(vi) + 37.0410d(vi) + 37.0410e(vi) + 37.0620a(vi) + 37.0620b(vi))) * 100 189 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) 102734 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")) * 100 102735 Percentage of total IT cost, including depreciation/amortization, allocated to process group "manage IT knowledge" Information Technology (IT): ((37.0410a(vi) + 37.0410b(vi) + 37.0410c(vi) + 37.0410d(vi)) / (37.0350a(vi) + 37.0350b(vi) + 37.0350c(vi) + 37.0350d(vi) + 37.0410a(vi) + 37.0410b(vi) + 37.0410c(vi) + 37.0410d(vi) + 37.0410e(vi) + 37.0620a(vi) + 37.0620b(vi))) * 100 Percentage of IT cost for the process group "manage IT knowledge" Information Technology (IT): 198.0230h 190 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) INFORMATION TECHNOLOGY (IT) (166 MEASURES) SUPPLEMENTAL INFORMATION (34 MEASURES) 102736 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): (86.0410a(vi) / (86.0410a(vi) + 86.0410b(vi) + 86.0410c(vi) + 86.0410d(vi) + 86.0470a(vi) + 86.0470b(vi) + 86.0470c(vi) + 86.0470d(vi) + 86.0470e(vi) + 86.0640a(vi) + 86.0640b(vi))) * 100 191 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT APPLICATION DEVELOPMENT AND MAINTENANCE (1 MEASURES) CYCLE TIME (1 MEASURES) 100333 Average time in hours to resolve a service commitment disruption Time in hours to resolve a service commitment disruption IT Application Development and Maintenance: 248.0440 192 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) COST EFFECTIVENESS (23 MEASURES) 104996 Personnel cost to perform the function "manage information technology", excluding depreciation/amortization, per $1,000 revenue 104997 Systems cost to perform the function "manage information technology", excluding depreciation/amortization, per $1,000 revenue 104998 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 * 0.0010) IT Organization 2015: (247.0450 * 247.0480 * (247.0570 + 247.0580)*.0001) / (247.0090 * 0.0010) (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 * 0.0010) IT Organization 2015: (247.0450 * 247.0480 * (247.0590 + 247.0600 + 247.0610)*.0001) / (247.0090 * 0.0010) (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 * 0.0010) IT Organization 2015: (247.0450 * 247.0480 * (247.0530 + 247.0540)*.0001) / (247.0090 * 0.0010) 193 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) COST EFFECTIVENESS (23 MEASURES) 104999 Total cost of IT operations, excluding depreciation/amortization, per $1,000 revenue 105000 Total cost of IT planning and management, excluding depreciation/amortization, per $1,000 revenue 105003 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 * 0.0010) IT Organization 2015: (247.0450 * 247.0480 * (247.0550 + 247.0560)*.0001) / (247.0090 * 0.0010) (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 * 0.0010) IT Organization 2015: (247.0450 * 247.0480 * (247.0500 + 247.0510 + 247.0520)*.0001) / (247.0090 * 0.0010) (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 * 0.0010) IT Organization 2015: (247.0450 * 247.0480 * 247.0560 *.0001) / (247.0090 * 0.0010) 194 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) COST EFFECTIVENESS (23 MEASURES) 105004 Total cost of the process group "deploy information technology solutions", excluding depreciation/amortization, per $1,000 revenue 105006 Total cost of the process group "develop and manage IT customer relationships", excluding depreciation/amortization, per $1,000 revenue 105007 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 * 0.0010) IT Organization 2015: (247.0450 * 247.0480 * 247.0550 *.0001) / (247.0090 * 0.0010) (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 * 0.0010) IT Organization 2015: (247.0450 * 247.0480 * 247.0510 *.0001) / (247.0090 * 0.0010) (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 * 0.0010) 105008 Total IT capital cost, excluding depreciation/amortization, per business entity FTE 105009 Total IT cost, excluding depreciation/amortization, per $1,000 revenue IT Organization 2015: (247.0450 * 247.0480 * 247.0530 *.0001) / (247.0090 * 0.0010) (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: (247.0450 * 247.0490 *.01) / 247.0080 Total annual IT costs excluding depreciation/amortization / (Total business entity revenue * 0.0010) IT Organization 2015: 247.0450 / (247.0090 * 0.0010) 195 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) COST EFFECTIVENESS (23 MEASURES) 105010 Total IT cost, excluding depreciation/amortization, per business entity FTE 105011 Total IT cost, excluding depreciation/amortization, per IT function FTE 104105 Total IT cost, including depreciation/amortization, per $1,000 revenue 104109 Total IT cost, including depreciation/amortization, per business entity FTE 104494 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: 247.0450 / 247.0080 Total annual IT costs excluding depreciation/amortization / Number of FTEs who perform the function "manage information technology" IT Organization 2015: 247.0450 / 247.0210 IT costs during the past year / (Total business entity revenue * 0.0010) IT Organization 2015: 247.0685 / (247.0090 * 0.0010) IT costs during the past year / Number of business entity FTEs IT Organization 2015: 247.0685 / 247.0080 IT costs during the past year / Number of FTEs who perform the function "manage information technology" 105012 Total IT operating cost, excluding depreciation/amortization, per business entity FTE IT Organization 2015: 247.0685 / 247.0210 (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 104946 Other cost to perform the function "manage information technology", excluding depreciation/amortization, per $1,000 revenue IT Organization 2015: (247.0450 * 247.0480 *.01) / 247.0080 (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 * 0.0010) IT Organization 2015: (247.0450 * 247.0480 * 247.0630 *.0001) / (247.0090 * 0.0010) 196 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) COST EFFECTIVENESS (23 MEASURES) 104947 Overhead cost to perform the function "manage information technology", excluding depreciation/amortization, per $1,000 revenue 105001 Total cost of the process group "develop and implement security, privacy, and data protection controls", excluding depreciation/amortization, per $1,000 revenue 105005 Total cost of the process group "develop and maintain information technology solutions", excluding depreciation/amortization, per $1,000 revenue 105002 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 * 0.0010) IT Organization 2015: (247.0450 * 247.0480 * 247.0620 *.0001) / (247.0090 * 0.0010) (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 * 0.0010) IT Organization 2015: (247.0450 * 247.0480 * 247.0520 *.0001) / (247.0090 * 0.0010) (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 * 0.0010) IT Organization 2015: (247.0450 * 247.0480 * 247.0540 *.0001) / (247.0090 * 0.0010) (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 * 0.0010) IT Organization 2015: (247.0450 * 247.0480 * 247.0500 *.0001) / (247.0090 * 0.0010) 197 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) COST EFFECTIVENESS (23 MEASURES) 105013 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 * 0.0010) CYCLE TIME (2 MEASURES) IT Organization 2015: (247.0450 * 247.0480 * 247.0640 *.0001) / (247.0090 * 0.0010) 104930 Average time in days to deploy new computing capacity Average time in days to deploy new computing capacity IT Organization 2015: 247.0790 103437 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) 100970 Number of FTEs that perform IT development and maintenance per $1 billion revenue 100972 Number of FTEs that perform IT operations per $1 billion revenue IT Organization 2015: 247.0200 (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 * 0.0000000010) IT Organization 2015: (247.0210 * (247.0280 + 247.0290)*.01) / (247.0090 * 0.0000000010) (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 * 0.0000000010) IT Organization 2015: (247.0210 * (247.0300 + 247.0310)*.01) / (247.0090 * 0.0000000010) 198 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) PROCESS EFFICIENCY (13 MEASURES) 100974 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 * 0.0000000010) 101241 Number of FTEs that perform IT processes per $1 billion revenue 101300 Number of IT FTEs for the process group "deliver and support information technology services" per $1 billion revenue 101302 Number of IT FTEs for the process group "deploy information technology solutions" per $1 billion revenue IT Organization 2015: (247.0210 * (247.0250 + 247.0260 + 247.0270)*.01) / (247.0090 * 0.0000000010) Number of FTEs who perform the function "manage information technology"/(total business entity revenue * 0.0000000010) IT Organization 2015: 247.0210/(247.0090 * 0.0000000010) (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 * 0.0000000010) IT Organization 2015: (247.0210 * 247.0310 *.01) / (247.0090 * 0.0000000010) (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 * 0.0000000010) 101310 Number of IT FTEs for the process group "develop and manage information technology customer relationships" per $1 billion revenue IT Organization 2015: (247.0210 * 247.0300 *.01) / (247.0090 * 0.0000000010) (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 * 0.0000000010) IT Organization 2015: (247.0210 * 247.0260 *.01) / (247.0090 * 0.0000000010) 199 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) PROCESS EFFICIENCY (13 MEASURES) 101320 Number of IT FTEs for the process group "manage enterprise information" per $1 billion revenue 101324 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 * 0.0000000010) IT Organization 2015: (247.0210 * 247.0280 *.01) / (247.0090 * 0.0000000010) (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 * 0.0000000010) IT Organization 2015: (247.0210 * 247.0250 *.01) / (247.0090 * 0.0000000010) 100825 Length in years of information architecture planning horizon Length in years of information architecture planning horizon 101318 Number of IT FTEs for the process group "develop and implement security, privacy, and data protection controls" per $1 billion revenue 101307 Number of IT FTEs for the process group "develop and maintain information technology solutions" per $1 billion revenue 104962 Percentage of data and content managed as enterprise information assets STAFF PRODUCTIVITY (1 MEASURES) 101295 Number of end users serviced by the IT function per IT function FTE IT Organization 2015: 247.0770 (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 * 0.0000000010) IT Organization 2015: (247.0210 * 247.0270 *.01) / (247.0090 * 0.0000000010) (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 * 0.0000000010) IT Organization 2015: (247.0210 * 247.0290 *.01) / (247.0090 * 0.0000000010) Percentage of data and content are managed as enterprise information assets IT Organization 2015: 247.0780 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: 247.0110/247.0250 200 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) SUPPLEMENTAL INFORMATION (51 MEASURES) 100957 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 * 0.0000000010) 104944 Number of IT FTEs reporting internally somewhere other than IT per $1 billion revenue IT Organization 2015: (247.0210 * 247.0240 *.01) / (247.0090 * 0.0000000010) (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 * 0.0000000010) 104945 Number of IT FTEs reporting into the internal IT organization per $1 billion revenue IT Organization 2015: (247.0210 * 247.0230 *.01) / (247.0090 * 0.0000000010) (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 * 0.0000000010) 104948 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: (247.0210 * 247.0220 *.01) / (247.0090 * 0.0000000010) 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 104949 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 104950 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: 247.0760 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: 247.0700 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: 247.0720 201 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) SUPPLEMENTAL INFORMATION (51 MEASURES) 104951 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 104952 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: 247.0730 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 104953 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: 247.0740 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 104954 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 104556 Percentage of business entity IT FTEs who perform the process group "deliver and support it services" 104555 Percentage of business entity IT FTEs who perform the process group "deploy it solutions" IT Organization 2015: 247.0750 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: 247.0710 Percentage of IT FTEs performing the process area "Deliver and support information technology services" IT Organization 2015: 247.0310 Percentage of IT FTEs performing the process area "Deploy information technology solutions" 104558 Percentage of business entity IT FTEs who perform the process group "develop and implement security, privacy, and data protection controls" IT Organization 2015: 247.0300 Percentage of IT FTEs performing the process area "Develop and implement security, privacy, and data protection controls" 104554 Percentage of business entity IT FTEs who perform the process group "develop and maintain information technology solutions" IT Organization 2015: 247.0270 Percentage of IT FTEs performing the process area "Develop and maintain information technology solutions" IT Organization 2015: 247.0290 202 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) SUPPLEMENTAL INFORMATION (51 MEASURES) 104552 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" 104553 Percentage of business entity IT FTEs who perform the process group "manage enterprise information" 104551 Percentage of business entity IT FTEs who perform the process group "manage the business of information technology" 104963 Percentage of FTEs performing IT processes that perform application development roles 104964 Percentage of FTEs performing IT processes that perform application support roles 104965 Percentage of FTEs performing IT processes that perform executive or administrative roles 104966 Percentage of FTEs performing IT processes that perform infrastructure operations roles 104967 Percentage of FTEs performing IT processes that perform infrastructure support roles 104968 Percentage of FTEs performing IT processes that perform non-executive leadership roles (typically first-line manager or team lead) 104969 Percentage of FTEs performing IT processes that perform perform policy-level executive roles 104970 Percentage of FTEs performing IT processes that perform program or project management roles IT Organization 2015: 247.0260 Percentage of IT FTEs performing the process area "Manage enterprise information" IT Organization 2015: 247.0280 Percentage of IT FTEs performing the process area "manage the business of IT" IT Organization 2015: 247.0250 Percentage of FTEs performing IT processes that perform application development roles IT Organization 2015: 247.0350 Percentage of FTEs performing IT processes that perform application support roles IT Organization 2015: 247.0360 Percentage of FTEs performing IT processes that perform executive or administrative roles IT Organization 2015: 247.0320 Percentage of FTEs performing IT processes that perform infrastructure operations roles IT Organization 2015: 247.0370 Percentage of FTEs performing IT processes that perform infrastructure support roles IT Organization 2015: 247.0380 Percentage of FTEs performing IT processes that perform non-executive leadership roles (typically first-line manager or team lead) IT Organization 2015: 247.0440 Percentage of FTEs performing IT processes that perform perform policy-level executive roles IT Organization 2015: 247.0430 Percentage of FTEs performing IT processes that perform program or project management roles IT Organization 2015: 247.0340 203 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) SUPPLEMENTAL INFORMATION (51 MEASURES) 104971 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 104972 Percentage of FTEs performing IT processes that perform strategy and planning roles 104973 Percentage of FTEs performing IT processes that perform user support roles 101770 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: 247.0400 Percentage of FTEs performing IT processes that perform strategy and planning roles IT Organization 2015: 247.0330 Percentage of FTEs performing IT processes that perform user support roles IT Organization 2015: 247.0390 Percentage of IT employees reporting as external FTEs 104975 Percentage of IT cost (infrastructure, applications, people), excluding depreciation/amortization, related to the "Legacy" environment IT Organization 2015: 247.0240 Percentage of IT costs (infrastructure, applications, people) related to the "Legacy" environment 104976 Percentage of IT FTEs performing IT processes that perform deskside (local) support 104977 Percentage of IT FTEs performing user support roles that perform helpdesk (remote) support 104978 Percentage of IT operating cost, excluding depreciation/amortization, spent on external business application development and maintenance services 104979 Percentage of IT operating cost, excluding depreciation/amortization, spent on externally-provided cloud services 104980 Percentage of IT operating cost, excluding depreciation/amortization, spent on externally-provided infrastructure operations services IT Organization 2015: 247.0690 Percentage of IT FTEs performing user support roles that perform deskside (local) support IT Organization 2015: 247.0420 Percentage of IT FTEs performing user support roles that perform helpdesk (remote) support IT Organization 2015: 247.0410 Percentage of IT operating cost spent on external business application development and maintenance services IT Organization 2015: 247.0650 Percentage of IT operating cost spent on externally-provided cloud services IT Organization 2015: 247.0680 Percentage of IT operating cost spent on externally-provided infrastructure operations services IT Organization 2015: 247.0660 204 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) SUPPLEMENTAL INFORMATION (51 MEASURES) 104981 Percentage of IT operating cost, excluding depreciation/amortization, spent on externally-provided user support services 105014 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: 247.0670 Percentage of IT purchases where the key decisions are made outside of the IT organization 104982 Percentage of legacy applications already moved to cloud technology 104983 Percentage of new business applications deployed using cloud technology 104984 Percentage of total IT cost, excluding depreciation/amortization, allocated to growth/transformation of the business 104985 Percentage of total IT cost, excluding depreciation/amortization, allocated to IT development and maintenance 104986 Percentage of total IT cost, excluding depreciation/amortization, allocated to IT operations 104987 Percentage of total IT cost, excluding depreciation/amortization, allocated to IT planning and management IT Organization 2015: 247.0190 Percentage of legacy applications moved to cloud technology IT Organization 2015: 247.0820 Percentage of new business applications deployed using cloud technology IT Organization 2015: 247.0810 Percentage of IT costs allocated to growth/transformation IT Organization 2015: 247.0470 (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: (247.0530 + 247.0540) (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: (247.0550 + 247.0560) (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: (247.0500 + 247.0510 + 247.0520) 205 of 280 11/20/2015 2015 APQC

INFORMATION TECHNOLOGY (IT) IT ORGANIZATION 2015 (90 MEASURES) SUPPLEMENTAL INFORMATION (51 MEASURES) 104988 Percentage of total IT cost, excluding depreciation/amortization, allocated to operating/maintaining the business 104989 Percentage of total IT cost, excluding depreciation/amortization, allocated to process group "deliver and support information technology services" 104990 Percentage of total IT cost, excluding depreciation/amortization, allocated to process group "deploy information technology solutions" 104991 Percentage of total IT cost, excluding depreciation/amortization, allocated to process group "develop and implement security, privacy, and data protection controls" 104992 Percentage of total IT cost, excluding depreciation/amortization, allocated to process group "develop and maintain information technology solutions" 104993 Percentage of total IT cost, excluding depreciation/amortization, allocated to process group "develop and manage IT customer relationships" 104994 Percentage of total IT cost, excluding depreciation/amortization, allocated to process group "manage enterprise information" 104995 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: 247.0460 Percentage of the IT operating cost that is dedicated to the process area "deliver and support IT services" IT Organization 2015: 247.0560 Percentage of the IT operating cost that is dedicated to the process area "deploy IT solutions" IT Organization 2015: 247.0550 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: 247.0520 Percentage of the IT operating cost that is dedicated to the process area "develop and maintain IT solutions" IT Organization 2015: 247.0540 Percentage of the IT operating cost that is dedicated to the process area "develop and manage IT customer relationships" IT Organization 2015: 247.0510 Percentage of the IT operating cost that is dedicated to the process area "manage enterprise information" IT Organization 2015: 247.0530 Percentage of the IT operating cost that is dedicated to the process area "manage the business of IT" IT Organization 2015: 247.0500 206 of 280 11/20/2015 2015 APQC

MARKETING SALES AND MARKETING (65 MEASURES) COST EFFECTIVENESS (17 MEASURES) 103911 Total cost of the process "service customers" per $1,000 revenue 100129 Average cost per sales order for orders received through traditional channels 104756 Average return on investment on indirect marketing channel marketing/sales campaigns 104752 Average return on investment on mobile application channel marketing/sales campaigns 104753 Average return on investment on search engine marketing channel marketing/sales campaigns 104754 Average return on investment on social media marketing channel marketing/sales campaigns 104755 Average return on investment on traditional face-to-face channel marketing/sales campaigns 104751 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: 232.0620/ (232.0070*.0010) Average cost per sales order received through traditional channels Sales and Marketing: 232.0520 Average return on investment for marketing/sales campaigns for the indirect marketing channel Sales and Marketing: 232.0340 Average return on investment for marketing/sales campaigns for the mobile application channel Sales and Marketing: 232.0300 Average return on investment for marketing/sales campaigns for the search engine marketing channel Sales and Marketing: 232.0310 Average return on investment for marketing/sales campaigns for the social media channel Sales and Marketing: 232.0320 Average return on investment for marketing/sales campaigns for the face-to-face channel Sales and Marketing: 232.0330 Average return on investment for marketing/sales campaigns for the website channel Sales and Marketing: 232.0290 100025 Budget for marketing as a percentage of revenue (Budget for marketing / Total business entity revenue) * 100 Sales and Marketing: (232.0760 / 232.0070) * 100 207 of 280 11/20/2015 2015 APQC

MARKETING SALES AND MARKETING (65 MEASURES) COST EFFECTIVENESS (17 MEASURES) 100026 Budget for research and development (R&D) as a percentage of revenue (Budget for research and development (R&D) / Total business entity revenue) * 100.0 Sales and Marketing: (69.00110_3 / 69.0070) * 100.0 100027 Budget for sales as a percentage of revenue (Budget for sales / Total business entity revenue) * 100 Sales and Marketing: (232.0770 / 232.0070) * 100 100859 Marketing budget per marketing FTE Budget for marketing / Number of FTEs who perform the marketing function Sales and Marketing: 232.0760 / 232.0780 103115 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: 69.00110_3 / 69.0120_3 103165 Sales budget per sales FTE Budget for sales / Number of FTEs who perform the sales function 104765 Total annual cost of the process "service customers" per active customer 104766 Total annual cost of the process "service customers" per sales FTE 104768 Total cost of the process "service customers" per $1 billion revenue Sales and Marketing: 232.0770 / 232.0790 Total cost to perform the process "service customers"/total number of active customers Sales and Marketing: 232.0620/232.0600 Total cost to perform the process "service customers"/number of FTEs who perform the sales function Sales and Marketing: 232.0620/232.0790 Total cost to perform the process "service customers"/(total business entity revenue*.0000000010) PROCESS EFFICIENCY (11 MEASURES) Sales and Marketing: 232.0620/ (232.0070*.0000000010) 100479 Customer wallet share Customer wallet share Sales and Marketing: 232.0180 208 of 280 11/20/2015 2015 APQC

MARKETING SALES AND MARKETING (65 MEASURES) PROCESS EFFICIENCY (11 MEASURES) 102289 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) * 100.0 104725 Net Promoter Score Net Promoter Score Sales and Marketing: ((69.0120_1 + 69.0120_2 + 69.0120_3) / 69.0080) * 100.0 101928 Percentage of customers who can name brand in unaided recall test 101929 Percentage of customers who would recommend product/service to family/friends Sales and Marketing: 232.0750 Percentage of customers who can name your business entity's brand in an unaided recall test Sales and Marketing: 232.0210 Percentage of customers who would recommend your business entity's product/service to family/friends Sales and Marketing: 232.0700 102456 Percentage of qualified leads where the sale is closed Percentage of qualified leads where the sale is closed 101660 Relative change in brand performance over the past three years Sales and Marketing: 232.0490 Relative change in brand performance over the past three years Sales and Marketing: 69.0150 104485 Number of marketing FTEs per $1 billion in revenue Number of FTEs who perform the marketing function / (Total business entity revenue * 0.000000001) Sales and Marketing: 232.0780 / (232.0070 * 0.000000001) 104486 Number of sales FTEs per $1 billion in revenue Number of FTEs who perform the sales function / (Total business entity revenue * 0.000000001) 102525 Percentage of revenue attributed to customers who made first purchase of the brand Sales and Marketing: 232.0790 / (232.0070 * 0.000000001) Percentage of revenue from customers making their first purchase of the brand in the last 12- month reporting period Sales and Marketing: 232.0190 209 of 280 11/20/2015 2015 APQC

MARKETING SALES AND MARKETING (65 MEASURES) PROCESS EFFICIENCY (11 MEASURES) 102462 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) * 100.0 STAFF PRODUCTIVITY (2 MEASURES) Sales and Marketing: (69.0120_3 / 69.0080) * 100.0 104769 Number of active customers per sales FTE Total number of active customers/number of FTEs who perform the sales function 104463 Number of research and development (R&D) FTEs per $1 billion revenue Sales and Marketing: 232.0600/232.0790 Number of FTEs who perform research and development (R&D) / (Total business entity revenue *.000000001) SUPPLEMENTAL INFORMATION (35 MEASURES) Sales and Marketing: 69.0120_3 / (69.0070 *.000000001) 102288 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: (232.0780/232.0040)*100 104763 Percentage of active customers who are repeat customers Percentage of active customers who are repeat customers 104764 Percentage of annual net sales revenue attributable to repeat customers 104738 Percentage of customers targeted through campaigns using the direct mail channel 104739 Percentage of customers targeted through campaigns using the indirect marketing channel 104734 Percentage of customers targeted through campaigns using the mobile application channel 104735 Percentage of customers targeted through campaigns using the search engine marketing channel Sales and Marketing: 232.0730 Percentage of net sales revenue attributable to repeat customers Sales and Marketing: 232.0740 Percentage of customers targeted through campaigns using the direct mail channel Sales and Marketing: 232.0400 Percentage of customers targeted through campaigns using the indirect marketing channel Sales and Marketing: 232.0410 Percentage of customers targeted through campaigns using the mobile application channel Sales and Marketing: 232.0360 Percentage of customers targeted through campaigns using the search engine marketing channel Sales and Marketing: 232.0370 210 of 280 11/20/2015 2015 APQC

MARKETING SALES AND MARKETING (65 MEASURES) SUPPLEMENTAL INFORMATION (35 MEASURES) 104736 Percentage of customers targeted through campaigns using the social media channel 104737 Percentage of customers targeted through campaigns using the traditional face-to-face contact channel 104733 Percentage of customers targeted through campaigns using the website channel 104744 Percentage of customers using indirect marketing for information gathering on your business entity's products/services 104742 Percentage of customers using mobile applications for information gathering on your business entity's products/services 104741 Percentage of customers using social media for information gathering on your business entity's products/services 104743 Percentage of customers using traditional face-to-face contact for information gathering on your business entity's products/services 104740 Percentage of customers using your business entity's website for information gathering on your business entity's products/services 104762 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: 232.0380 Percentage of customers targeted through campaigns using the traditional face-to-face contact channel Sales and Marketing: 232.0390 Percentage of customers targeted through campaigns using the website channel Sales and Marketing: 232.0350 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: 232.0480 Percentage of your customers uses mobile applications for information gathering or research on your products/services Sales and Marketing: 232.0460 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: 232.0450 Percentage of your customers uses traditional face-to-face contact for information gathering or research on your products/services Sales and Marketing: 232.0470 Percentage of your customers uses your website (your company name.com) for information gathering or research on your products/services Sales and Marketing: 232.0440 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: 232.0680 211 of 280 11/20/2015 2015 APQC

MARKETING SALES AND MARKETING (65 MEASURES) SUPPLEMENTAL INFORMATION (35 MEASURES) 104761 Percentage of employee time spent servicing customers via contact center channel 104759 Percentage of employee time spent servicing customers via social media channel 104757 Percentage of employee time spent servicing customers via social media channels 104760 Percentage of employee time spent servicing customers via traditional face-to-face channel 104758 Percentage of employee time spent servicing customers via website channel 104726 Percentage of total annual marketing spending spent on business entity's website 104732 Percentage of total annual marketing spending spent on indirect marketing 104728 Percentage of total annual marketing spending spent on mobile applications 104731 Percentage of total annual marketing spending spent on other channels 104730 Percentage of total annual marketing spending spent on search engine marketing 104727 Percentage of total annual marketing spending spent on social media 104729 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: 232.0670 Percentage of employee time spent working in the social media channel servicing customers Sales and Marketing: 232.0650 Percentage of employee time spent working in the social media channel servicing customers Sales and Marketing: 232.0650 Percentage of employee time spent working in the face-to-face channel servicing customers Sales and Marketing: 232.0660 Percentage of employee time spent working in the website channel servicing customers Sales and Marketing: 232.0630 Percentage of total annual marketing spending spent on business entity's website Sales and Marketing: 232.0220 Percentage of total annual marketing spending spent on indirect marketing Sales and Marketing: 232.0260 Percentage of total annual marketing spending spent on mobile applications Sales and Marketing: 232.0240 Percentage of total annual marketing spending spent on other channels Sales and Marketing: 232.0280 Percentage of total annual marketing spending spent on search engine marketing Sales and Marketing: 232.0270 Percentage of total annual marketing spending spent on social media Sales and Marketing: 232.0230 Percentage of total annual marketing spending spent on traditional face-to-face contacts Sales and Marketing: 232.0250 212 of 280 11/20/2015 2015 APQC

MARKETING SALES AND MARKETING (65 MEASURES) SUPPLEMENTAL INFORMATION (35 MEASURES) 104747 Percentage of total annual sales revenue attributable to sales completed on mobile applications 104746 Percentage of total annual sales revenue attributable to sales completed on social media 104745 Percentage of total annual sales revenue attributable to sales completed on your business entity's website 104750 Percentage of total annual sales revenue attributable to sales completed through digital channels other than social media, website, or mobile applications 104749 Percentage of total annual sales revenue attributable to sales completed through human-assisted channels other than face-to-face contact 104748 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: 232.0560 Percentage of total annual sales revenue attributable to social media Sales and Marketing: 232.0550 Percentage of total annual sales revenue attributable to your website channel Sales and Marketing: 232.0540 Percentage of total annual sales revenue attributable to a digital channel other than your website, social media, or mobile applications Sales and Marketing: 232.0590 Percentage of total annual sales revenue attributable to a human-assisted sales method other than face-to-face contact Sales and Marketing: 232.0580 Percentage of total annual sales revenue attributable to the face-to-face channel Sales and Marketing: 232.0570 102530 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: (232.0790/232.0040)*100 213 of 280 11/20/2015 2015 APQC

MARKETING SALES AND ORDER MANAGEMENT (13 MEASURES) COST EFFECTIVENESS (3 MEASURES) 103988 Total cost to perform the process "manage sales orders" per sales order line item 100126 Average cost per sales order for orders received through new channels 103276 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: 233.0190 / 233.0410 Average cost per sales order received through new (such as digital/electric) channels Sales and Order Management: 233.0350b (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: (233.0200a * 233.0210b * 233.0190 *.0001) / (233.0090 *.00001) 102602 Percentage of customers claiming to be satisfied Percentage of customers claiming to be satisfied Sales and Order Management: 233.0270 100213 Average monthly sales forecast error within a product family Average monthly product family sales forecast error 100731 First contact resolution rate for inquiries on existing orders and service-after-sales requests Sales and Order Management: 233.0340 First contact resolution rate for inquiries on existing orders and service-after-sales requests Sales and Order Management: 233.0390 100810 Key customer growth Percentage of revenue growth for the top 20 percent of customers 100480 Market share Market share Sales and Order Management: 233.0300 Sales and Order Management: 233.0260 102339 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: 233.0370b 214 of 280 11/20/2015 2015 APQC

MARKETING SALES AND ORDER MANAGEMENT (13 MEASURES) PROCESS EFFICIENCY (8 MEASURES) 102566 Percentage of sales orders received through new (such as digital/electric) channels 102588 Percentage of sales orders requiring no human intervention to create, modify, or fulfill STAFF PRODUCTIVITY (1 MEASURES) 101404 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: 233.0360b Percentage of sales orders requiring no manual intervention to create, modify, or fulfill Sales and Order Management: 233.0420 Number of sales order line items / Number of FTEs who perform the process "manage sales orders" SUPPLEMENTAL INFORMATION (1 MEASURES) Sales and Order Management: 233.0410 / 233.0180 101831 Percentage of active customers that are profitable Percentage of active customers that are profitable Sales and Order Management: 233.0310 215 of 280 11/20/2015 2015 APQC

PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) COST EFFECTIVENESS (35 MEASURES) 100259 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 100273 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: 193.0450 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: 193.0460 103139 Research and development (R&D) cost per $1,000 revenue Costs of research and development (R&D) / (Total business entity revenue * 0.0010) 103616 Total cost of the process "design and develop product/service" per $1,000 revenue 103683 Total cost of the process "generate new product/service ideas" per $1,000 revenue 103764 Total cost of the process "support product manufacturing or service delivery" per $1,000 revenue 103926 Total cost of the process "test market for new or revised products and services" per $1,000 revenue Product Development: 193.0070 / (193.0050 * 0.0010) Total cost to design and develop products/services / (Total business entity revenue * 0.0010) Product Development: 193.0540f / (193.0050 * 0.0010) Total cost to generate new product/service ideas / (Total business entity revenue * 0.0010) Product Development: 193.0530f / (193.0050 * 0.0010) Total cost to support product manufacturing or service delivery / (Total business entity revenue * 0.0010) Product Development: 193.0560f / (193.0050 * 0.0010) Total cost to test market products/services / (Total business entity revenue * 0.0010) Product Development: 193.0550f / (193.0050 * 0.0010) 216 of 280 11/20/2015 2015 APQC

PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) COST EFFECTIVENESS (35 MEASURES) 104006 Total cost of the product development function per $1,000 revenue 101481 Other cost of the process "design and develop product/service" per $1,000 revenue 101489 Other cost of the process "generate new product/service ideas" per $1,000 revenue 101504 Other cost of the process "support product manufacturing or service delivery" per $1,000 revenue 101519 Other cost of the process "test market for new or revised products and services" per $1,000 revenue 101615 Outsourced cost of the process "design and develop product/service" per $1,000 revenue 101620 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 * 0.0010) Product Development: (193.0530f + 193.0540f + 193.0550f + 193.0560f) / (193.0050 * 0.0010) Costs other than personnel, systems, overhead, and outsourced to design and develop products/services / (Total business entity revenue * 0.0010) Product Development: 193.0540d / (193.0050 * 0.0010) Costs other than personnel, systems, overhead, and outsourced to generate new product/service ideas / (Total business entity revenue * 0.0010) Product Development: 193.0530d / (193.0050 * 0.0010) Costs other than personnel, systems, overhead, and outsourced to support product manufacturing or service delivery / (Total business entity revenue * 0.0010) Product Development: 193.0560d / (193.0050 * 0.0010) Costs other than personnel, systems, overhead, and outsourced to test market products/services / (Total business entity revenue * 0.0010) Product Development: 193.0550d / (193.0050 * 0.0010) Outsourced cost to design and develop products/services / (Total business entity revenue * 0.0010) Product Development: 193.0540e / (193.0050 * 0.0010) Outsourced cost to generate new product/service ideas / (Total business entity revenue * 0.0010) Product Development: 193.0530e / (193.0050 * 0.0010) 217 of 280 11/20/2015 2015 APQC

PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) COST EFFECTIVENESS (35 MEASURES) 101628 Outsourced cost of the process "support product manufacturing or service delivery" per $1,000 revenue 101631 Outsourced cost of the process "test market for new or revised products and services" per $1,000 revenue 101680 Overhead cost of the process "design and develop product/service" per $1,000 revenue 101692 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 * 0.0010) Product Development: 193.0560e / (193.0050 * 0.0010) Outsourced cost to test market products/services / (Total business entity revenue * 0.0010) Product Development: 193.0550e / (193.0050 * 0.0010) Overhead cost to design and develop products/services / (Total business entity revenue * 0.0010) Product Development: 193.0540c / (193.0050 * 0.0010) Overhead cost to generate new product/service ideas / (Total business entity revenue * 0.0010) 101707 Overhead cost of the process "support product manufacturing or service delivery" per $1,000 revenue Product Development: 193.0530c / (193.0050 * 0.0010) Overhead cost to support product manufacturing or service delivery / (Total business entity revenue * 0.0010) 101722 Overhead cost of the process "test market for new or revised products and services" per $1,000 revenue 102458 Percentage of R&D cost related to new product development projects Product Development: 193.0560c / (193.0050 * 0.0010) Overhead cost to test market products/services / (Total business entity revenue * 0.0010) Product Development: 193.0550c / (193.0050 * 0.0010) Percentage of research and development (R&D) cost related to new product development projects 102460 Percentage of R&D cost related to product improvements and extensions Product Development: 193.0150 (100 - Percentage of research and development (R&D) cost related to new product development projects) Product Development: (100-193.0150) 218 of 280 11/20/2015 2015 APQC

PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) COST EFFECTIVENESS (35 MEASURES) 102895 Personnel cost of the process "design and develop product/service" per $1,000 revenue 102926 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 * 0.0010) Product Development: 193.0540a / (193.0050 * 0.0010) Personnel cost to generate new product/service ideas / (Total business entity revenue * 0.0010) 102968 Personnel cost of the process "support product manufacturing or service delivery" per $1,000 revenue Product Development: 193.0530a / (193.0050 * 0.0010) Personnel cost to support product manufacturing or service delivery / (Total business entity revenue * 0.0010) 103042 Personnel cost of the process "test market for new or revised products and services" per $1,000 revenue 103141 Research and development (R&D) cost related to new product development projects per $1,000 revenue 103143 Research and development (R&D) cost related to product improvements and extensions per $1,000 revenue 103252 Systems cost of the process "design and develop product/service" per $100,000 revenue Product Development: 193.0560a / (193.0050 * 0.0010) Personnel cost to test market products/services / (Total business entity revenue * 0.0010) Product Development: 193.0550a / (193.0050 * 0.0010) ((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: ((193.0150 * 0.010) * 193.0070) / (193.0050 * 0.001) ((Percentage of research and development (R&D) cost related to new product development projects * -0.01 + 1) * Costs of research and development (R&D)) / (Total business entity revenue * 0.0010) Product Development: ((193.0150 * -0.01 + 1) * 193.0070) / (193.0050 * 0.0010) Systems cost to design and develop products/services / (Total business entity revenue * 0.000010) Product Development: 193.0540b / (193.0050 * 0.000010) 219 of 280 11/20/2015 2015 APQC

PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) COST EFFECTIVENESS (35 MEASURES) 103284 Systems cost of the process "generate new product/service ideas" per $100,000 revenue 103314 Systems cost of the process "support product manufacturing or service delivery" per $100,000 revenue 103370 Systems cost of the process "test market for new or revised products and services" per $100,000 revenue 103691 Total cost of the process "generate new product/service ideas" per concept (pre-design phase) 103689 Total cost to generate new product/service ideas concept in the pre-design phase that is a new product/service development 103687 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) 100381 Average time-to-profitability in months for existing product/service improvement and extension projects 100383 Average time-to-profitability in months for new product/service development projects Systems cost to generate new product/service ideas / (Total business entity revenue * 0.000010) Product Development: 193.0530b / (193.0050 * 0.000010) Systems cost to support product manufacturing or service delivery / (Total business entity revenue * 0.000010) Product Development: 193.0560b / (193.0050 * 0.000010) Systems cost to test market products/services / (Total business entity revenue * 0.000010) Product Development: 193.0550b / (193.0050 * 0.000010) Total cost to generate new product/service ideas / Total number of concepts in the predesign phase Product Development: 193.0530f / 193.0160 Total cost to generate new product/service ideas / Number of concepts in the pre-design phase that are new product/service developments Product Development: 39.0330a(vi) / 39.0380b 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: 39.0330a(vi) / 39.0380a Average time-to-profitability in months for existing product/service improvement projects Product Development: 193.0470 Average time-to-profitability in months for new product/service development projects Product Development: 193.0480 220 of 280 11/20/2015 2015 APQC

PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) CYCLE TIME (7 MEASURES) 103466 Time-to-market in days for existing product/service improvement and extension projects 103476 Time-to-market in days for new product/service development projects 100379 Average time-to-market in days for all products (including product improvements and extensions) 100664 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 100665 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) 101238 Number of FTEs in the product development function per $1 billion revenue 101985 Percentage of existing product/service improvement and extension projects launched on budget 101987 Percentage of existing product/service improvement and extension projects launched on time 102308 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: 193.0410 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: 193.0420 Average time-to-market in days for all products Product Development: 175.0210 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: 193.0390 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: 193.0400 Number of FTEs who develop and manage products and services / (Total business entity revenue * 0.000000001) Product Development: 193.0510 / (193.0050 * 0.000000001) Percentage of existing product/service improvement projects launched on budget Product Development: 193.0490 Percentage of existing product/service improvement projects launched on time Product Development: 193.0430 Percentage of new product/service development projects launched on budget Product Development: 193.0500 221 of 280 11/20/2015 2015 APQC

PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) PROCESS EFFICIENCY (18 MEASURES) 102310 Percentage of new product/service development projects launched on time Percentage of new product/service development projects launched on time 102526 Percentage of revenue from product/services launched in the past year Product Development: 193.0440 Percentage of revenue from products/services launched in the last 12-month reporting period 100946 Number of concepts in the pre-design phase that are existing product/service improvements and extensions per $1,000 revenue 101353 Number of concepts in the pre-design phase that are new product/service developments per $100,000 revenue 100950 Number of existing product/service improvement and extension projects per $1 billion revenue 100996 Number of FTEs for the process "design and develop product/service" per $1 billion revenue 101028 Number of FTEs for the process "generate new product/service ideas" per $1 billion revenue 101069 Number of FTEs for the process "support product manufacturing or service delivery" per $1 billion revenue Product Development: 193.0190 Number of concepts in the pre-design phase that are existing product/service improvements and extensions / (Total business entity revenue * 0.0010) Product Development: 39.0380a / (39.0050 * 0.0010) Number of concepts in the pre-design phase that are new product/service developments / (Total business entity revenue * 0.000010) Product Development: 39.0380b / (39.0050 * 0.000010) Number of projects that are existing product/service improvements and extensions / (Total business entity revenue * 0.000000001) Product Development: 39.0190a / (39.0050 * 0.000000001) Number of FTEs who design and develop products/services / (Total business entity revenue * 0.000000001) Product Development: 193.0520b / (193.0050 * 0.000000001) Number of FTEs who generate new product/service ideas / (Total business entity revenue * 0.000000001) Product Development: 193.0520a / (193.0050 * 0.000000001) Number of FTEs who support product manufacturing or service delivery / (Total business entity revenue * 0.000000001) Product Development: 193.0520d / (193.0050 * 0.000000001) 222 of 280 11/20/2015 2015 APQC

PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) PROCESS EFFICIENCY (18 MEASURES) 101150 Number of FTEs for the process "test market for new or revised products and services" per $1 billion revenue 101357 Number of new product/service development projects per $1 billion revenue 102407 Percentage of product/service development projects launched as commercial products/services annually Number of FTEs who test market products/services / (Total business entity revenue * 0.000000001) Product Development: 193.0520c / (193.0050 * 0.000000001) Number of projects that are new product/service developments / (Total business entity revenue * 0.000000001) Product Development: 39.0190b / (39.0050 * 0.000000001) Percentage of new product/service development projects that are commercially launched 103123 Ratio of the number of projects to concepts in the pre-design phase for existing product/service extensions and improvements 103124 Ratio of the number of projects to concepts in the pre-design phase for new product/service developments Product Development: 193.0180 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: 39.0190a / 39.0380a 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: 39.0190b / 39.0380b 103125 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) 100945 Number of existing product/service improvement and extension concepts per generate new product/service ideas FTE Product Development: 193.0170 / 193.0160 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: 39.0380a / ((39.0310 * 39.0320a) * 0.010) 223 of 280 11/20/2015 2015 APQC

PRODUCT DEVELOPMENT (PD) PRODUCT DEVELOPMENT (64 MEASURES) STAFF PRODUCTIVITY (3 MEASURES) 100948 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 101355 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) 104141 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: 39.0190a / (((39.0320b + 39.0320c + 39.0320d)*39.0310)/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: 39.0190b / (((39.0320b + 39.0320c + 39.0320d)*39.0310)/100) (Costs of research and development (R&D) / Total business entity revenue) * 100.0 Product Development: (193.0070 / 193.0050) * 100.0 224 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) 100505 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")) * 100.0 103035 Personnel cost of the process "service customers" per $1,000 revenue 102959 Personnel cost to perform the process "manage returns; manage reverse logistics" per $1,000 revenue 103363 Systems cost of the process "service customers" per $100,000 revenue 103306 Systems cost to perform the process "manage returns; manage reverse logistics" per $100,000 revenue Customer Order Management: ((13.36a + 13.36b + 13.50a + 13.50b + 13.83a + 13.83b + 13.91a + 13.91b) / (13.36f + 13.50f + 13.83f + 13.91f)) * 100.0 Personnel cost to perform the process "service customers" / (Total business entity revenue * 0.0010) Customer Order Management: 13.077a / (13.0110 * 0.0010) Personnel cost to perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * 0.0010) Customer Order Management: 58.0710a / (58.0060 * 0.0010) Systems cost to perform the process "service customers" / (Total business entity revenue * 0.000010) Customer Order Management: 13.077b / (13.0110 * 0.000010) Systems cost to perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * 0.000010) Customer Order Management: 13.084b / (13.0110 * 0.000010) 225 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) 103520 Total cost of the customer order management function per $1,000 revenue 103523 Total cost of the customer order management function per function FTE 103527 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 * 0.0010) Customer Order Management: (13.030f + 13.042f + 13.077f + 13.084f) / (13.0110 * 0.0010) (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: (58.0260f + 58.0360f + 58.0650f + 58.0710f) / (58.0250 + 58.0350 + 58.0640 + 58.0700) (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 + 13.50f + 13.83f + 13.91f) / 13.5200 226 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) 103532 Total cost of the customer order management function per sales order line item 103747 Total cost to perform the process "manage returns; manage reverse logistics" per $1,000 revenue 103755 Total cost to perform the process "manage returns; manage reverse logistics" per sales order line item 101460 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: (58.0260f + 58.0360f + 58.0650f + 58.0710f) / 58.0380 Total cost to perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * 0.0010) Customer Order Management: 58.0710f / (58.0060 * 0.0010) Total cost to perform the process "manage returns; manage reverse logistics" / Number of sales order line items Customer Order Management: 58.0710f / 58.0380 ((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")) * 100.0 Customer Order Management: ((13.36d + 13.50d + 13.83d + 13.91d) / (13.36f + 13.50f + 13.83f + 13.91f)) * 100.0 227 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) 101512 Other cost of the process "service customers" per $1,000 revenue 101500 Other cost to perform the process "manage returns; manage reverse logistics" per $1,000 revenue 101535 Outsourced cost of the customer order management function as a percentage of the total cost of the function 101585 Outsourced cost of the process "service customers" per $1,000 revenue 101564 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 * 0.0010) Customer Order Management: 58.0650d / (58.0060 * 0.0010) Costs other than personnel, systems, overhead, and outsourced to perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * 0.0010) Customer Order Management: 13.91d / (13.1600 * 0.0010) ((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")) * 100.0 Customer Order Management: ((13.36e + 13.50e + 13.83e + 13.91e) / (13.36f + 13.50f + 13.83f + 13.91f)) * 100.0 Outsourced cost to perform the process "service customers" / (Total business entity revenue * 0.0010) Customer Order Management: 13.83e / (13.1600 * 0.0010) Outsourced cost to perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * 0.0010) Customer Order Management: 13.91e / (13.1600 * 0.0010) 228 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) 101661 Overhead cost of the customer order management function as a percentage of the total cost of the function 101715 Overhead cost of the process "service customers" per $1,000 revenue 101702 Overhead cost to perform the process "manage returns; manage reverse logistics" per $1,000 revenue 102853 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")) * 100.0 Customer Order Management: ((58.0260c + 58.0360c + 58.0650c + 58.0710c) / (58.0260f + 58.0360f + 58.0650f + 58.0710f)) * 100.0 Overhead cost to perform the process "service customers" / (Total business entity revenue * 0.0010) Customer Order Management: 58.0650c / (58.0060 * 0.0010) Overhead cost to perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * 0.0010) Customer Order Management: 13.91c / (13.1600 * 0.0010) ((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")) * 100.0 Customer Order Management: ((13.36a + 13.50a + 13.83a + 13.91a) / (13.36f + 13.50f + 13.83f + 13.91f)) * 100.0 229 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) 103216 Systems cost of the customer order management function as a percentage of the total cost of the function 103908 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")) * 100.0 Customer Order Management: ((58.0260b + 58.0360b + 58.0650b + 58.0710b) / (58.0260f + 58.0360f + 58.0650f + 58.0710f)) * 100.0 Total cost to perform the process "service customers" / Number of FTEs who perform the process "service customers" Customer Order Management: 13.83f / 13.8200 103915 Total cost of the process "service customers" per sales order Total cost to perform the process "service customers" / Number of sales orders placed 103919 Total cost of the process "service customers" per sales order line item 103743 Total cost to perform the process "manage returns; manage reverse logistics" per process FTE 103751 Total cost to perform the process "manage returns; manage reverse logistics" per sales order Customer Order Management: 13.83f / 13.5200 Total cost to perform the process "service customers" / Number of sales order line items Customer Order Management: 58.0650f / 58.0380 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 / 13.90 Total cost to perform the process "manage returns; manage reverse logistics" / Number of sales orders placed Customer Order Management: 13.91f / 13.5200 230 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) COST EFFECTIVENESS (28 MEASURES) 104161 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: 13.2100 / 13.5300 100511 Customer retention rate Customer retention rate for all customers 101144 Number of FTEs that perform the process "service customers" per $1 billion revenue Customer Order Management: 58.0490 Number of FTEs who perform the process "service customers" / (Total business entity revenue * 0.000000001) Customer Order Management: 13.8200 / (13.1600 * 0.000000001) 100813 Key customer profitability Percentage of profitability change for the top 20 percent of customers 100976 Number of FTEs that perform the customer order management function per $1 billion revenue 101063 Number of FTEs that perform the process "manage returns; manage reverse logistics" per $1 billion revenue 101833 Percentage of active customers who transact via an electronic marketplace 101913 Percentage of corrective actions for customer complaints that are completed within 15 days Customer Order Management: 58.0480 (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 * 0.000000001) Customer Order Management: (58.0250 + 58.0350 + 58.0640 + 58.0700) / (58.0060 * 0.000000001) Number of FTEs who perform the process "manage returns; manage reverse logistics" / (Total business entity revenue * 0.000000001) Customer Order Management: 13.0830 / (13.0110 * 0.000000001) Percentage of active customers who transact via an electronic marketplace Customer Order Management: 58.0560 Percentage of corrective actions for customer complaints that are completed within 15 days Customer Order Management: 13.7200 231 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) PROCESS EFFICIENCY (11 MEASURES) 101918 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) * 100.0 Customer Order Management: (58.0540 / 58.0530) * 100.0 102552 Percentage of sales order line items delivered on time (Sales order line items delivered on time as scheduled / Number of sales order line items) * 100.0 102560 Percentage of sales order line items requiring no human intervention to create, modify, or fulfill Customer Order Management: (13.5900 / 13.5300) * 100.0 Percentage of sales order line items requiring no manual intervention to create, modify, or fulfill Customer Order Management: 13.0530 102563 Percentage of sales orders transacted via a portal Percentage of sales orders transacted via portal Customer Order Management: 13.60 SUPPLEMENTAL INFORMATION (37 MEASURES) 102473 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 102467 Percentage of returned goods that are donated Percentage of returned goods that are donated Customer Order Management: 13.95a 102476 Percentage of returned goods that are recycled (materials reclaimed, leased) 102479 Percentage of returned goods that are remanufactured and resold through a secondary channel Percentage of returned goods that are recycled Customer Order Management: 58.0740b Percentage of returned goods that are remanufactured and resold 102482 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 102485 Percentage of returned goods that are resold as-is through a secondary channel Customer Order Management: 58.0740d Percentage of returned goods that are resold as-is Customer Order Management: 13.95e 232 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) SUPPLEMENTAL INFORMATION (37 MEASURES) 102470 Percentage of returned goods that are sent to a landfill Percentage of returned goods that are sent to a landfill Customer Order Management: 58.0740g 102488 Percentage of returned goods that are sold as scrap Percentage of returned goods that are sold as scrap 102531 Percentage of sales order line items changed after initial order placement through direct connection to the system 102533 Percentage of sales order line items changed after initial order placement through electronic data interchange (EDI) 102535 Percentage of sales order line items changed after initial order placement through e-mail 102537 Percentage of sales order line items changed after initial order placement through fax and mail 102539 Percentage of sales order line items changed after initial order placement through other methods Customer Order Management: 58.0740f (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) * 100.0 Customer Order Management: (13.67d / 13.67i) * 100.0 (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) * 100.0 Customer Order Management: (13.058c / 13.058i) * 100.0 (Number of sales order line items changed after initial order placement through e-mail / Number of sales order line items changed by the customer after the initial order placement) * 100.0 Customer Order Management: (13.67e / 13.67i) * 100.0 (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) * 100.0 Customer Order Management: (13.058f / 13.058i) * 100.0 (Number of sales order line items changed after initial order changed through methods other than the internet, WAP, EDI, direct connection to the system, e-mail, fax and mail, and the telephone / Number of sales order line items changed by the customer after the initial order placement) * 100.0 Customer Order Management: (13.67h / 13.67i) * 100.0 233 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) SUPPLEMENTAL INFORMATION (37 MEASURES) 102541 Percentage of sales order line items changed after initial order placement through telephone 102543 Percentage of sales order line items changed after initial order placement through the internet 102545 Percentage of sales order line items changed after initial order placement through WAP 104352 Percentage of sales order line items changed by the customer following initial order entry 102712 Percentage of sales orders not fulfilled due to lack of production capacity/stockouts 102492 Percentage of total returns flow generated due to disposal requirements 102496 Percentage of total returns flow generated due to field service/corrective action 102500 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) * 100.0 Customer Order Management: (13.058g / 13.058i) * 100.0 (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) * 100.0 Customer Order Management: (13.67a / 13.67i) * 100.0 (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) * 100.0 Customer Order Management: (13.058b / 13.058i) * 100.0 (Number of sales order line items changed by the customer after the initial order placement / Number of sales order line items) * 100.0 Customer Order Management: (13.0550 / 13.0450) * 100.0 Percentage of sales orders not fulfilled due to lack of production capacity/stockouts Customer Order Management: 13.5400 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: 58.0730f Percentage of total returns flow generated due to marketing returns Customer Order Management: 13.94b 234 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) SUPPLEMENTAL INFORMATION (37 MEASURES) 102503 Percentage of total returns flow generated due to other events 102506 Percentage of total returns flow generated due to reclamation of leased products 102509 Percentage of total returns flow generated due to reusable packaging 102513 Percentage of total returns flow generated due to stockbalancing/marketing returns 102517 Percentage of total returns flow generated due to transit damage 102521 Percentage of total returns flow generated due to warranty/end-of-life returns 102708 Percentage of total sales order line items not fulfilled due to lack of production capacity/stockouts 102343 Revenue received from EDI orders as a percentage of total business entity revenue 102345 Revenue received from email orders as a percentage of total business entity revenue 102347 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: 58.0730i 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: 58.0730e 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: 58.0730d 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) * 100.0 Customer Order Management: (58.0400 / 58.0380) * 100.0 (Revenue received from EDI orders / Total business entity revenue) * 100.0 Customer Order Management: (13.057c / 13.057i) * 100.0 (Revenue received from email orders / Total business entity revenue) * 100.0 Customer Order Management: (13.66e / 13.66i) * 100.0 (Revenue received from fax and mail orders / Total business entity revenue) * 100.0 Customer Order Management: (13.057f / 13.057i) * 100.0 235 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) CUSTOMER ORDER MANAGEMENT (76 MEASURES) SUPPLEMENTAL INFORMATION (37 MEASURES) 102349 Revenue received from internet orders as a percentage of total business entity revenue 101926 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 102341 Revenue received from orders through a direct connection to the system as a percentage of total business entity revenue 102351 Revenue received from orders through other methods as a percentage of total business entity revenue 102353 Revenue received from telephone orders as a percentage of total business entity revenue 102355 Revenue received from WAP orders as a percentage of total business entity revenue (Revenue received from internet orders / Total business entity revenue) * 100.0 Customer Order Management: (13.66a / 13.66i) * 100.0 ((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) * 100.0 Customer Order Management: ((13.66a + 13.66b + 13.66c + 13.66d) / 13.66i) * 100.0 (Revenue received from orders through a direct connection to the system / Total business entity revenue) * 100.0 Customer Order Management: (13.66d / 13.66i) * 100.0 (Revenue received from orders through other methods / Total business entity revenue) * 100.0 Customer Order Management: (13.66h / 13.66i) * 100.0 (Revenue received from telephone orders / Total business entity revenue) * 100.0 Customer Order Management: (13.66g / 13.66i) * 100.0 (Revenue received from WAP orders / Total business entity revenue) * 100.0 Customer Order Management: (13.057b / 13.057i) * 100.0 236 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) COST EFFECTIVENESS (39 MEASURES) 100742 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) 103509 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: 191.0250f /(191.0040 *.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") 103606 Total cost to perform the process "define logistics strategy" per $1,000 revenue 103774 Total cost to perform the process "operate outbound transportation" per $1,000 revenue 103784 Total cost to perform the process "operate warehousing" per $1,000 revenue Logistics: 191.0190 /(191.0220d + 191.0220c + 191.0220b + 191.0220a) Total cost to perform the process "define logistics strategy" / (Total business entity revenue * 0.0010) Logistics: 15.051f / (15.0160 * 0.0010) Total cost to perform the process "operate outbound transportation" /(Total business entity revenue *.001) Logistics: 191.0250g /(191.0040 *.001) Total cost to perform the process "operate warehousing" /(Total business entity revenue *.001) 103822 Total cost to perform the process "plan and manage inbound material flow" per $1,000 revenue Logistics: 191.0240f /(191.0040 *.001) Total cost to perform the process "plan and manage inbound material flow" /(Total business entity revenue *.001) 104111 Total cost to perform the process group "manage logistics and warehousing" as a percentage of sales 103511 Total cost to perform the process group "manage logistics and warehousing" per sales order fulfilled Logistics: 191.0230f /(191.0040 *.001) Total logistics cost as a percentage of sales Logistics: 191.0200 Total cost to perform the process group "manage logistics and warehousing" /Number of sales orders fulfilled Logistics: 191.0190 /191.0400 237 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) COST EFFECTIVENESS (39 MEASURES) 100739 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 101470 Other cost to perform the process "define logistics strategy" per $1,000 revenue 101505 Other cost to perform the process "operate outbound transportation" per $1,000 revenue 101507 Other cost to perform the process "operate warehousing" per $1,000 revenue 101510 Other cost to perform the process "plan and manage inbound material flow" per $1,000 revenue 101542 Outsourced cost to perform the process "define logistics strategy" per $1,000 revenue 101569 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")) * 100.0 Logistics: (15.123f / (15.051f + 15.061f + 15.085f + 15.123g)) * 100.0 Costs other than personnel, systems, overhead, and outsourced to perform the process "define logistics strategy" / (Total business entity revenue * 0.0010) Logistics: 15.051d / (15.0160 * 0.0010) Costs other than personnel, systems, overhead, outsourced and freight to perform the process "operate outbound transportation" /(Total business entity revenue *.001) Logistics: 191.0250d /(191.0040 *.001) Costs other than personnel, systems, overhead, and outsourced to perform the process "operate warehousing" /(Total business entity revenue *.001) Logistics: 191.0240d /(191.0040 *.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: 191.0230d /(191.0040 *.001) Outsourced cost to perform the process "define logistics strategy" / (Total business entity revenue * 0.0010) Logistics: 15.051e / (15.0160 * 0.0010) Outsourced cost to perform the process "operate outbound transportation" /(Total business entity revenue *.001) Logistics: 191.0250e /(191.0040 *.001) 238 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) COST EFFECTIVENESS (39 MEASURES) 101571 Outsourced cost to perform the process "operate warehousing" per $1,000 revenue 101578 Outsourced cost to perform the process "plan and manage inbound material flow" per $1,000 revenue 101673 Overhead cost to perform the process "define logistics strategy" per $1,000 revenue 101708 Overhead cost to perform the process "operate outbound transportation" per $1,000 revenue 101710 Overhead cost to perform the process "operate warehousing" per $1,000 revenue 101713 Overhead cost to perform the process "plan and manage inbound material flow" per $1,000 revenue 102880 Personnel cost to perform the process "define logistics strategy" per $1,000 revenue 102972 Personnel cost to perform the process "operate outbound transportation" per $1,000 revenue 102975 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: 191.0240e /(191.0040 *.001) Outsourced cost to perform the process "plan and manage inbound material flow" /(Total business entity revenue *.001) Logistics: 191.0230e /(191.0040 *.001) Overhead cost to perform the process "define logistics strategy" / (Total business entity revenue * 0.0010) Logistics: 15.051c / (15.0160 * 0.0010) Overhead cost to perform the process "operate outbound transportation" /(Total business entity revenue *.001) Logistics: 191.0250c /(191.0040 *.001) Overhead cost to perform the process "operate warehousing" /(Total business entity revenue *.001) Logistics: 191.0240c /(191.0040 *.001) Overhead cost to perform the process "plan and manage inbound material flow" /(Total business entity revenue *.001) Logistics: 191.0230c /(191.0040 *.001) Personnel cost to perform the process "define logistics strategy" / (Total business entity revenue * 0.0010) Logistics: 15.051a / (15.0160 * 0.0010) Personnel cost to perform the process "operate outbound transportation" /(Total business entity revenue *.001) Logistics: 191.0250a /(191.0040 *.001) Personnel cost to perform the process "operate warehousing" /(Total business entity revenue *.001) Logistics: 191.0240a /(191.0040 *.001) 239 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) COST EFFECTIVENESS (39 MEASURES) 102994 Personnel cost to perform the process "plan and manage inbound material flow" per $1,000 revenue 103083 Premium freight charges as a percentage of total freight charges 103241 Systems cost to perform the process "define logistics strategy" per $100,000 revenue 103317 Systems cost to perform the process "operate outbound transportation" per $100,000 revenue 103319 Systems cost to perform the process "operate warehousing" per $100,000 revenue 103333 Systems cost to perform the process "plan and manage inbound material flow" per $100,000 revenue 103600 Total cost to perform the process "define logistics strategy" per process FTE 103770 Total cost to perform the process "operate outbound transportation" as a percentage of cost of goods sold 103771 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: 191.0230a /(191.0040 *.001) Premium freight charges as a percentage of total freight charges Logistics: 191.0560 Systems cost to perform the process "define logistics strategy" / (Total business entity revenue * 0.000010) Logistics: 15.051b / (15.0160 * 0.000010) Systems cost to perform the process "operate outbound transportation" /(Total business entity revenue *.00001) Logistics: 191.0250b /(191.0040 *.00001) Systems cost to perform the process "operate warehousing" /(Total business entity revenue *.00001) Logistics: 191.0240b /(191.0040 *.00001) Systems cost to perform the process "plan and manage inbound material flow" /(Total business entity revenue *.00001) Logistics: 191.0230b /(191.0040 *.00001) Total cost to perform the process "define logistics strategy" / Number of FTEs who perform the process "define logistics strategy" Logistics: 54.0380f / 54.0370 (Total cost to perform the process "operate outbound transportation" /Cost of goods sold (COGS)) * 100 Logistics: (191.0250g /191.0060) * 100 Total cost to perform the process "operate outbound transportation" /Number of FTEs who perform the process "operate outbound transportation" Logistics: 191.0250g /191.0220d 240 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) COST EFFECTIVENESS (39 MEASURES) 103778 Total cost to perform the process "operate outbound transportation" per sales order 103780 Total cost to perform the process "operate warehousing" as a percentage of cost of goods sold 103781 Total cost to perform the process "operate warehousing" per process FTE 103788 Total cost to perform the process "operate warehousing" per sales order 103819 Total cost to perform the process "plan and manage inbound material flow" per process FTE 103505 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: 191.0250g /191.0400 (Total cost to perform the process "operate warehousing" /Cost of goods sold (COGS)) * 100 Logistics: (191.0240f /191.0060) * 100 Total cost to perform the process "operate warehousing" /Number of FTEs who perform the process "operate warehousing" Logistics: 191.0240f /191.0220c Total cost to perform the process "operate warehousing" /Number of sales orders fulfilled Logistics: 191.0240f /191.0400 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: 191.0230f /191.0220b (Total cost to perform the process group "manage logistics and warehousing" / Cost of goods sold (COGS)) * 100 CYCLE TIME (7 MEASURES) Logistics: (191.0190 / 191.0060) * 100 100395 Cash-to-cash cycle time in days Cash-to-cash cycle time in days Logistics: 191.0070 100496 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: 191.0410 100677 Dock-to-stock cycle time in hours for supplier deliveries Dock-to-stock cycle time for supplier deliveries in hours Logistics: 191.0300 103072 Pick-to-ship cycle time in hours for customer orders Pick-to-ship cycle time in hours for customer orders Logistics: 191.0430 241 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) CYCLE TIME (7 MEASURES) 103155 Return processing cycle time in days Return processing cycle time in days Logistics: 191.0310 100520 Customer shipment to delivery cycle time in days Customer shipment to delivery cycle time in hours / 24 100509 Cycle time in hours from receiving a customer's order to completing the order's preparation Logistics: 191.0440 / 24 Cycle time in hours from receiving a customer's order to completing the order's preparation PROCESS EFFICIENCY (64 MEASURES) Logistics: 191.0420 100781 Inventory accuracy Inventory accuracy 101221 Number of FTEs that perform the logistics process group "manage logistics and warehousing" excluding "manage returns; manage reverse logistics" per $1 billion revenue 101224 Number of FTEs that perform the process "define logistics strategy" per $1 billion revenue 101227 Number of FTEs that perform the process "operate outbound transportation" per $1 billion revenue 101231 Number of FTEs that perform the process "operate warehousing" per $1 billion revenue 101235 Number of FTEs that perform the process "plan and manage inbound material flow" per $1 billion revenue Logistics: 191.0380 (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 *.000000001) Logistics: (191.0220d + 191.0220c + 191.0220b + 191.0220a) / (191.0040 *.000000001) Number of FTEs who perform the process "define logistics strategy" /(Total business entity revenue *.000000001) Logistics: 191.0220a /(191.0040 *.000000001) Number of FTEs who perform the process "operate outbound transportation" /(Total business entity revenue *.000000001) Logistics: 191.0220d /(191.0040 *.000000001) Number of FTEs who perform the process "operate warehousing" /(Total business entity revenue *.000000001) Logistics: 191.0220c /(191.0040 *.000000001) Number of FTEs who perform the process "plan and manage inbound material flow" /(Total business entity revenue *.000000001) Logistics: 191.0220b /(191.0040 *.000000001) 242 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) PROCESS EFFICIENCY (64 MEASURES) 101445 Order fill rate Order fill rate Logistics: 191.0460 100004 Accurate documentation rate Accurate documentation rate Logistics: 191.0500 100207 Average monthly national forecast error measured by the mean absolute percentage error (MAPE) 100210 Average monthly product family logistics forecast error (mean absolute percentage error, MAPE) 100215 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: 191.0280a Average monthly product family logistics forecast error Logistics: 191.0280c Average monthly shipping location forecast error measured by the mean absolute percentage error (MAPE) Logistics: 191.0280b 100422 Cost of damaged product as a percentage of sales Cost of damaged product as a percentage of sales 101940 Direct labor as a percentage of total labor used in the process group "manage logistics and warehousing" 100706 Expedited costs as a percentage of total cost of the logistics process group "manage logistics and warehousing" Logistics: 191.0210 Percentage of labor used in process group "manage logistics and warehousing" that is direct labor Logistics: 15.0470 Percentage of total logistics costs that are expedited Logistics: 191.0550 100712 Field finished goods inventory days of supply Field finished goods inventory days of supply Logistics: 54.0600 100715 Finished goods inventory days of supply (Finished goods inventory days of supply + Field finished goods inventory days of supply) Logistics: (15.0770 + 15.0780) 102082 Full trailer-load or full container-load capacity utilization Full trailer-load or full container-load capacity utilization Logistics: 191.0530 243 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) PROCESS EFFICIENCY (64 MEASURES) 100762 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) * 100.0 100759 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 100756 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 100765 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 / 15.093e) * 100.0 Percentage of on-hand balance value for SKUs with sales between 101 and 1000 Logistics: 15.084c (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) * 100.0 Logistics: (15.093a / 15.093e) * 100.0 Percentage of on-hand balance value for SKUs with sales greater than 1000 Logistics: 15.084d 100792 Inventory value per $1,000 total revenue Gross value of inventory /(Total business entity revenue *.001) 100648 Number of FTEs that perform the process "define logistics strategy" as a percentage of FTEs that perform the process group "manage logistics and warehousing" 103109 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 103107 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 103111 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: 191.0350 /(191.0040 *.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: (191.0220a /(191.0220a + 191.0220b + 191.0220c + 191.0220d)) *100 (Number of SKUs for service/repair parts that have sales between 1 and 100 / Total number of SKUs for service/repair parts) * 100.0 Logistics: (15.094b / 15.094e) * 100.0 Percentage of total parts with sales between 101 and 1000 Logistics: 15.086c Percentage of total parts with sales greater than 1000 Logistics: 15.086d 244 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) PROCESS EFFICIENCY (64 MEASURES) 103097 Number of SKUs for service/repair parts that have zero sales as a percentage of the total number of SKUs for service/repair parts 103103 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 103101 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 103105 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 103099 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) * 100.0 Logistics: (15.094a / 15.094e) * 100.0 Percentage of SKUs for typical products with sales between 1 and 100 Logistics: 15.082b (Number of SKUs for typical products that have sales between 101 and 1,000 / Total number of SKUs for typical products) * 100.0 Logistics: (15.092c / 15.092e) * 100.0 (Number of SKUs for typical products that have sales greater than 1,000 / Total number of SKUs for typical products) * 100.0 Logistics: (15.092d / 15.092e) * 100.0 Percentage of SKUs for typical products with zero sales Logistics: 15.082a 103181 On-site finished goods inventory days of supply Finished goods inventory days of supply Logistics: 54.0590 101450 Order line fill rate Order line fill rate Logistics: 15.1010 101880 Percentage of annual expedited orders resulting from inaccurate demand forecasts 101882 Percentage of annual expedited orders resulting from information technology/system failure 101884 Percentage of annual expedited orders resulting from late delivery/loss in transit 101886 Percentage of annual expedited orders resulting from manufacturing equipment failure Percentage of expedited orders resulting from inaccurate demand forecasts Logistics: 15.129h Percentage of expedited orders resulting from information technology/system failure Logistics: 54.1040k Percentage of expedited orders resulting from late delivery/loss in transit Logistics: 15.129e Percentage of expedited orders resulting from manufacturing equipment failure Logistics: 54.1040c 245 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) PROCESS EFFICIENCY (64 MEASURES) 101888 Percentage of annual expedited orders resulting from network stock re-balances 101890 Percentage of annual expedited orders resulting from other issues 101892 Percentage of annual expedited orders resulting from poor transportation planning 101894 Percentage of annual expedited orders resulting from production schedule changes 101896 Percentage of annual expedited orders resulting from raw material shortages 101900 Percentage of annual expedited orders resulting from transportation equipment failure 101898 Percentage of annual expedited orders resulting from unavailable transport equipment 101878 Percentage of business entity's total number of expedited orders caused by: documentation errors 102266 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: 54.1040i Percentage of expedited orders resulting from other issues Logistics: 15.129l Percentage of expedited orders resulting from poor transportation planning Logistics: 15.129g Percentage of expedited orders resulting from production schedule changes Logistics: 15.129b Percentage of expedited orders resulting from raw material shortages Logistics: 54.1040a Percentage of expedited orders resulting from transportation equipment failure Logistics: 54.1040d Percentage of expedited orders resulting from unavailable transport equipment Logistics: 15.129f Percentage of expedited orders resulting from documentation error Logistics: 54.1040j Percentage of logistics costs associated with the physical transportation, storage, or handling of returned product Logistics: 191.0330 102357 Percentage of orders delivered complete and on time Percentage of sales orders delivered complete and on time Logistics: 15.1220 102362 Percentage of orders expedited Percentage of total sales orders considered expedited Logistics: 191.0540 246 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) PROCESS EFFICIENCY (64 MEASURES) 102366 Percentage of orders shipped complete and on time Percentage of sales orders shipped complete and on time 102375 Percentage of outbound transport containers with multiplecustomer orders 102828 Percentage of returned product flowing through the same logistics network as primary products Logistics: 15.1210 Percentage of outbound transport containers with multiple-customer orders Logistics: 15.1260 Percentage of returned product flowing through the same logistics network as primary products Logistics: 191.0340 102573 Percentage of sales orders delivered on time Percentage of sales orders delivered on time 102586 Percentage of sales orders filled completely from the primary sourcing location Logistics: 191.0480 Percentage of sales orders completely filled from the primary sourcing location 102597 Percentage of sales orders shipped as part of full-load shipments Logistics: 15.090 Percentage of total sales orders shipped in fullload shipments Logistics: 191.0520 102600 Percentage of sales orders shipped on core carriers Percentage of sales orders shipped on core carriers Logistics: 15.1250 102628 Percentage of SKUs tracked by radio frequency Percentage of SKUs tracked by radio frequency Logistics: 15.080 102645 Percentage of supplier on-time delivery Percentage of supplier on-time delivery Logistics: 191.0290 102832 Perfect condition rate Perfect condition rate Logistics: 191.0490 103482 Total inventory turns Total inventory turns rate Logistics: 191.0360a 100097 Turnover rate of logistics personnel Turnover rate of logistics personnel Logistics: 15.0410 247 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) PROCESS EFFICIENCY (64 MEASURES) 104172 Unit fill rate Unit fill rate Logistics: 191.0470 104208 Value of returned products as a percentage of sales Value of returned products as a percentage of sales 104195 Value of sales order line items not fulfilled due to production capacity or stockouts as a percentage of revenue Logistics: 191.0320 Value of sales order line items not fulfilled due to production capacity or stockouts as a percentage of revenue Logistics: 191.0510 100011 Warehouse slot utilization Warehouse slot utilization Logistics: 191.0390 STAFF PRODUCTIVITY (2 MEASURES) 100888 Number of annual sales orders filled per "operate warehousing" FTE 100882 Number of sales order line items filled per "operate warehousing" FTE SUPPLEMENTAL INFORMATION (10 MEASURES) 103081 Approved preferred/core carriers for primary transportation as a percentage of total carriers used for primary transportation 100750 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: 191.0400 /191.0220c Number of sales order line items / Number of FTEs who perform the process "operate warehousing" Logistics: 54.0720 / 54.0640 (Number of approved preferred/core carriers for primary transportation mode / Number of carriers used for primary transportation mode in the last twelve months) * 100.0 Logistics: (15.1240 / 15.1230) * 100.0 (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) * 100.0 100747 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 / 15.095e) * 100.0 Percentage of on-hand balance value for parts with sales between 101 and 1000 Logistics: 15.088c 248 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) SUPPLEMENTAL INFORMATION (10 MEASURES) 100744 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 100753 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 101437 Number of FTEs that perform the process "operate outbound transportation" as a percentage of FTEs that perform the process group "manage logistics and warehousing" 101439 Number of FTEs that perform the process "operate warehousing" as a percentage of FTEs that perform the process group "manage logistics and warehousing" 103075 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) * 100.0 Logistics: (15.095a / 15.095e) * 100.0 Percentage of on-hand balance value for parts with sales greater than 1000 Logistics: 15.088d (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: (191.0220d /(191.0220a + 191.0220b + 191.0220c + 191.0220d)) *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: (191.0220c /(191.0220a + 191.0220b + 191.0220c + 191.0220d)) *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: (191.0220b /(191.0220a + 191.0220b + 191.0220c + 191.0220d)) *100 249 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) LOGISTICS (122 MEASURES) SUPPLEMENTAL INFORMATION (10 MEASURES) 102067 Percentage of finished goods inventory requiring special handling or storage Percentage of finished goods inventory requiring special handling or storage Logistics: 15.0640 102592 Percentage of sales orders scheduled to customer request Percentage of total sales orders scheduled according to customer request Logistics: 54.0700 250 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) MANUFACTURING (31 MEASURES) COST EFFECTIVENESS (7 MEASURES) 100851 Manufacturing controllable cost as a percentage of revenue (Manufacturing controllable costs / Total business entity revenue) * 100.0 Manufacturing: (9.7300 / 9.1500) * 100.0 103169 Scrap and rework costs as a percentage of sales Scrap and rework costs as a percentage of sales Manufacturing: 189.0290 104010 Total cost to manufacture per $1,000 revenue Total cost to manufacture / (Total business entity revenue *.001) 100694 Engineering change order (ECO) costs as a percentage of the total new product development cost Manufacturing: 189.0190 / (189.0040 *.001) Engineering change-order costs as a percentage of total new product development costs Manufacturing: 55.0540 100820 Labor costs as a percentage of cost of goods sold Labor cost as a percentage of cost of goods sold Manufacturing: 189.0070a 100860 Material costs as a percentage of cost of goods sold Material cost as a percentage of cost of goods sold Manufacturing: 189.0070c 101735 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: 189.0070b 100854 Primary product manufacturing cycle time in hours Primary product manufacturing cycle time in hours Manufacturing: 189.0230 100697 Engineering change order (ECO) cycle time Engineering change-order cycle time in days Manufacturing: 189.0240 100690 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: 55.0165 103189 Primary product standard customer lead time in days Primary product standard customer lead time in days Manufacturing: 9.60 251 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) MANUFACTURING (31 MEASURES) PROCESS EFFICIENCY (19 MEASURES) 100014 Actual production rate as a percentage of the maximum capable production rate 103113 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: 189.0270 Costs of production material handling damage as a percentage of total material costs Manufacturing: 189.0380 100726 Finished-product first-pass quality yield for primary products Finished-product first-pass quality yield for primary products Manufacturing: 189.0280 101741 Perfect order performance Perfect order performance Manufacturing: 189.0320 100104 Asset turns Total asset turn rate Manufacturing: 55.0630 100468 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: 55.0520 100668 Direct labor availability Percentage of direct labor in manufacturing that is available for manufacturing activities Manufacturing: 55.0270 100790 Inventory obsolescence as a percentage of total inventory Value of inventory obsolescence as a percentage of total inventory value Manufacturing: 189.0370 101936 Percentage of defective parts per million Percentage of defective parts per million Manufacturing: 55.0610L 102737 Percentage of total labor used in manufacturing classified as direct labor 100821 Personnel turnover rate as percentage of total work force for the most recent fiscal year 100251 Production schedule attainment during a primary products planning period Percentage of total labor used in manufacturing classified as direct labor Manufacturing: 55.0260 Personnel turnover rate as percentage of total work force for the most recent fiscal year Manufacturing: 189.0400 Production schedule attainment during a primary products planning period Manufacturing: 189.0250 252 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) MANUFACTURING (31 MEASURES) PROCESS EFFICIENCY (19 MEASURES) 103126 Raw material inventory days of supply Raw material days of supply Manufacturing: 9.6700 100076 Raw material inventory turns Raw material inventory turn rate Manufacturing: 189.0340 100307 Return on fixed assets Return on fixed assets Manufacturing: 189.0220 103152 Return on invested capital Return on invested capital Manufacturing: 189.0210 103178 Shrinkage as a percentage of revenue (Value of your business entity's shrinkage / Total business entity revenue) * 100 Manufacturing: (189.0390 / 189.0040) * 100 104221 Work-in-process (WIP) inventory days of supply Work-in-process days of supply Manufacturing: 55.0510 104225 Work-in-process (WIP) inventory turns WIP inventory turn rate in turns STAFF PRODUCTIVITY (1 MEASURES) Manufacturing: 189.0350 104202 Value of plant shipments per employee Most recent fiscal year's approximate currency value of plant shipments per employee Manufacturing: 189.0200 253 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) COST EFFECTIVENESS (47 MEASURES) 103997 Total cost of the process group "Procure materials and services" per $1,000 revenue 103568 Total cost to perform the process "appraise and develop suppliers" per $1,000 purchases 103572 Total cost to perform the process "appraise and develop suppliers" per $1,000 revenue 103644 Total cost to perform the process "develop sourcing strategies" per $1,000 purchases 103650 Total cost to perform the process "develop sourcing strategies" per $1,000 revenue 103901 Total cost to perform the process "select suppliers and develop/maintain contracts" per $1,000 purchases 103895 Total cost to perform the process "select suppliers and develop/maintain contracts" per $1,000 revenue 103994 Total cost to perform the procurement process group as a percentage of revenue 103998 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: 192.0650 / (192.0040 *.001) Total cost to perform the process "appraise and develop suppliers" / (Value of all materials and services purchased * 0.0010) Procurement: 8.084f / (8.0320 * 0.0010) Total cost to perform the process "appraise and develop suppliers" / (Total business entity revenue * 0.0010) Procurement: 57.0780f / (57.0050 * 0.0010) Total cost to perform the process "develop sourcing strategies" / (Value of all materials and services purchased * 0.0010) Procurement: 8.030f / (8.0320 * 0.0010) Total cost to perform the process "develop sourcing strategies" / (Total business entity revenue * 0.0010) Procurement: 57.0250f / (57.0050 * 0.0010) Total cost to perform the process "select suppliers and develop/maintain contracts" / (Value of all materials and services purchased * 0.0010) Procurement: 57.0400f / (57.0260 * 0.0010) Total cost to perform the process "select suppliers and develop/maintain contracts" / (Total business entity revenue * 0.0010) Procurement: 8.052f / (8.0110 * 0.0010) (Total cost to perform the process group "procure materials and services" / Total business entity revenue) * 100 Procurement: (192.0650 / 192.0040) * 100 Total cost to perform the process group "procure materials and services" / (Value of all materials and services purchased*.001) Procurement: 192.0650 / (192.0300*.001) 254 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) COST EFFECTIVENESS (47 MEASURES) 104002 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") 104004 Total cost to perform the procurement process group per purchase order 104481 Other cost of the process "appraise and develop suppliers" per $1,000 revenue 104472 Other cost of the process "develop sourcing strategies" per $1,000 revenue 104475 Other cost of the process "order materials and services" per $1,000 revenue 104478 Other cost of the process "select suppliers and develop/maintain contracts" per $1,000 revenue 105159 Other cost to perform the process "order materials and services" per $1,000 purchases Procurement: 192.0650 / (192.0260 + 192.0270 + 192.0280+ 192.0290) Total cost to perform the process group "procure materials and services" / Number of purchase orders placed Procurement: 192.0650 / 192.0350 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: 192.0660d/(192.0040*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: 192.0660d / (192.0300 *.001) 255 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) COST EFFECTIVENESS (47 MEASURES) 104482 Outsourced cost of the process "appraise and develop suppliers" per $1,000 revenue 104473 Outsourced cost of the process "develop sourcing strategies" per $1,000 revenue 104476 Outsourced cost of the process "order materials and services" per $1,000 revenue 104479 Outsourced cost of the process "select suppliers and develop/maintain contracts" per $1,000 revenue 105160 Outsourcing cost to perform the process "order materials and services" per $1,000 purchases 104480 Overhead cost of the process "appraise and develop suppliers" per $1,000 revenue 104471 Overhead cost of the process "develop sourcing strategies" per $1,000 revenue 104474 Overhead cost of the process "order materials and services" per $1,000 revenue 104477 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: 192.0660e/(192.0040*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: 192.0660e / (192.0300 *.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: 192.0660c/(192.0040*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 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) COST EFFECTIVENESS (47 MEASURES) 105158 Overhead cost to perform the process "order materials and services" per $1,000 purchases 102863 Personnel cost to perform the process "appraise and develop suppliers" per $1,000 purchases 102867 Personnel cost to perform the process "appraise and develop suppliers" per $1,000 revenue 102908 Personnel cost to perform the process "develop sourcing strategies" per $1,000 purchases 102904 Personnel cost to perform the process "develop sourcing strategies" per $1,000 revenue 102979 Personnel cost to perform the process "order materials and services" per $1,000 purchases 102978 Personnel cost to perform the process "order materials and services" per $1,000 revenue 103025 Personnel cost to perform the process "select suppliers and develop/maintain contracts" per $1,000 purchases 103029 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: 192.0660c / (192.0300 *.001) Personnel cost to perform the process "appraise and develop suppliers" / (Value of all materials and services purchased * 0.0010) Procurement: 8.084a / (8.0320 * 0.0010) Personnel cost to perform the process "appraise and develop suppliers" / (Total business entity revenue * 0.0010) Procurement: 57.0780a / (57.0050 * 0.0010) Personnel cost to perform the process "develop sourcing strategies" / (Value of all materials and services purchased * 0.0010) Procurement: 57.0250a / (57.0260 * 0.0010) Personnel cost to perform the process "develop sourcing strategies" / (Total business entity revenue * 0.0010) Procurement: 8.036a / (8.0160 * 0.0010) Personnel cost to perform the process "order materials and services" / (Value of all materials and services purchased *.001) Procurement: 192.0660a / (192.0300 *.001) Personnel cost to perform the process "order materials and services" / (Total business entity revenue *.001) Procurement: 192.0660a / (192.0040 *.001) Personnel cost to perform the process "select suppliers and develop/maintain contracts" / (Value of all materials and services purchased * 0.0010) Procurement: 8.052a / (8.0320 * 0.0010) Personnel cost to perform the process "select suppliers and develop/maintain contracts" / (Total business entity revenue * 0.0010) Procurement: 57.0400a / (57.0050 * 0.0010) 257 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) COST EFFECTIVENESS (47 MEASURES) 103387 Systems cost of the procurement process group as a percentage of total cost of the process group 103224 Systems cost to perform the process "appraise and develop suppliers" per $100,000 purchases 103229 Systems cost to perform the process "appraise and develop suppliers" per $100,000 revenue 103271 Systems cost to perform the process "develop sourcing strategies" per $100,000 purchases 103266 Systems cost to perform the process "develop sourcing strategies" per $100,000 revenue 103323 Systems cost to perform the process "order materials and services" per $100,000 purchases 103321 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")) * 100.0 Procurement: ((57.0250b + 57.0400b + 57.0480b + 57.0780b) / (57.0250f + 57.0400f + 57.0480f + 57.0780f)) * 100.0 Systems cost to perform the process "appraise and develop suppliers" / (Value of all materials and services purchased * 0.000010) Procurement: 8.084b / (8.0320 * 0.000010) Systems cost to perform the process "appraise and develop suppliers" / (Total business entity revenue * 0.000010) Procurement: 57.0780b / (57.0050 * 0.000010) Systems cost to perform the process "develop sourcing strategies" / (Value of all materials and services purchased * 0.000010) Procurement: 8.030b / (8.0320 * 0.000010) Systems cost to perform the process "develop sourcing strategies" / (Total business entity revenue * 0.000010) Procurement: 57.0250b / (57.0050 * 0.000010) Systems cost to perform the process "order materials and services" / (Value of all materials and services purchased *.00001) Procurement: 192.0660b / (192.0300 *.00001) Systems cost to perform the process "order materials and services" / (Total business entity revenue *.00001) Procurement: 192.0660b / (192.0040 *.00001) 258 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) COST EFFECTIVENESS (47 MEASURES) 103353 Systems cost to perform the process "select suppliers and develop/maintain contracts" per $100,000 purchases 103358 Systems cost to perform the process "select suppliers and develop/maintain contracts" per $100,000 revenue 103797 Total cost to perform the process "order materials and services" per purchase order 103799 Total cost to perform the process "order materials and services" per purchase order line item 103993 Total cost to perform the procurement process group as a percentage of cost of goods sold (COGS) 104005 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 * 0.000010) Procurement: 8.052b / (8.0320 * 0.000010) Systems cost to perform the process "select suppliers and develop/maintain contracts" / (Total business entity revenue * 0.000010) Procurement: 57.0400b / (57.0050 * 0.000010) Total cost to perform the process group "order materials and services" / Number of purchase orders placed Procurement: 192.0660f / 192.0350 Total cost to perform the process group "order materials and services" / Number of purchase order line items processed Procurement: 192.0660f / 192.0360 Total cost to perform the process group "procure materials and services" /Cost of goods sold (COGS) * 100 Procurement: 192.0650 /192.0060 * 100 Total cost to perform the process group "procure materials and services" / Number of purchase order line items processed CYCLE TIME (4 MEASURES) Procurement: 192.0650 / 192.0360 100322 Average supplier lead time on purchased materials Average supplier lead time on purchased materials Procurement: 192.0540 100639 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: 192.0600 100642 Days payable Days payable outstanding Procurement: 192.0080 259 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) CYCLE TIME (4 MEASURES) 103094 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) 101214 Number of FTEs for the procurement process group per $1 billion purchases Procurement: 192.0590 (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*.000000001) 100985 Number of FTEs that perform the process "appraise and develop suppliers" per $1 billion purchases 101008 Number of FTEs that perform the process "develop sourcing strategies" per $1 billion purchases 101138 Number of FTEs that perform the process "select suppliers and develop/maintain contracts" per $1 billion purchases Procurement: (192.0260 + 192.0270 + 192.0280 + 192.0290) / (192.0300*.000000001) Number of FTEs who perform the process "appraise and develop suppliers" / (Value of all materials and services purchased *.000000001) Procurement: 192.0290 / (192.0300 *.000000001) Number of FTEs who perform the process "develop sourcing strategies" / (Value of all materials and services purchased *.000000001) Procurement: 192.0260 / (192.0300 *.000000001) Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" / (Value of all materials and services purchased *.000000001) Procurement: 192.0270 / (192.0300 *.000000001) 102426 Percentage of purchase orders approved electronically Percentage of purchase orders approved electronically Procurement: 192.0680 260 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) PROCESS EFFICIENCY (31 MEASURES) 100102 "Appraise and develop suppliers" FTEs as a percentage of procurement FTEs 100666 "Develop sourcing strategies" FTEs as a percentage of procurement FTEs 101455 "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: (192.0290 / (192.0260 + 192.0270 + 192.0280 + 192.0290)) *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: (192.0260 / (192.0260 + 192.0270 + 192.0280 + 192.0290)) *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: (192.0280 / (192.0260 + 192.0270 + 192.0280 + 192.0290)) *100 261 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) PROCESS EFFICIENCY (31 MEASURES) 103171 "Select suppliers and develop/maintain contracts" FTEs as a percentage of procurement FTEs 104118 Number of active vendors in the master file per $1 million purchases 100988 Number of FTEs that perform the process "appraise and develop suppliers" per $1 billion revenue 101011 Number of FTEs that perform the process "develop sourcing strategies" per $1 billion revenue 101074 Number of FTEs that perform the process "order materials and services" per $1 billion revenue 104250 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: (192.0270 / (192.0260 + 192.0270 + 192.0280 + 192.0290)) *100 Number of active unique suppliers in vendor master file / (Value of all materials and services purchased *.000001) Procurement: 192.0400 / (192.0300 *.000001) Number of FTEs who perform the process "appraise and develop suppliers" / (Total business entity revenue *.000000001) Procurement: 192.0290 / (192.0040 *.000000001) Number of FTEs who perform the process "develop sourcing strategies"/ (Total business entity revenue *.000000001) Procurement: 192.0260/ (192.0040 *.000000001) Number of FTEs who perform the process group "order materials and services"/ (Total business entity revenue *.000000001) Procurement: 192.0280/ (192.0040 *.000000001) Number of FTEs who perform the process group "select suppliers and develop/maintain contracts" / (Total business entity revenue *.000000001) Procurement: 192.0270 / (192.0040 *.000000001) 262 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) PROCESS EFFICIENCY (31 MEASURES) 104251 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 *.000000001) Procurement: (192.0260 + 192.0270 + 192.0280 + 192.0290) / (192.0040 *.000000001) 102415 Percentage of purchase order line items received complete Percentage of purchase order line items received with all items complete 102419 Percentage of purchase order line items received damage free 102422 Percentage of purchase order line items transacted using e- procurement enabled catalogue suppliers Procurement: 57.0660 (Purchase order line items received damage free / Number of purchase order line items processed) * 100.0 Procurement: (8.080 / 8.0780) * 100.0 Percentage of purchase order line items transacted using e-procurement enabled catalogue suppliers Procurement: 192.0670 102428 Percentage of purchase orders received complete Percentage of purchase orders received with all items complete Procurement: 192.0570 102430 Percentage of purchase orders received damage free (Number of purchase orders received with all items damage free / Number of purchase orders placed) * 100 Procurement: (192.0580 / 192.0350) * 100 101861 Percentage of purchase value from certified vendors Percentage of purchase value from certified vendors 102452 Percentage of purchase value transacted via a private electronic marketplace 102454 Percentage of purchase value transacted via a public electronic marketplace Procurement: 192.0430 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 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) PROCESS EFFICIENCY (31 MEASURES) 102450 Percentage of purchase value transacted via an electronic marketplace 102648 Percentage of supplier orders received by original request date (on time) 102703 Percentage of total number of goods receipts received without item and quantity verification 102705 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 + 8.107b) Percentage of supplier orders delivered by original request date Procurement: 192.0550 (Number of goods receipts received without item and quantity verification / Number of parts and materials receipts received) * 100 Procurement: (192.0690 / 192.0370) * 100 (Items received that fail inspection / Number of items received) * 100.0 Procurement: (8.0730 / 8.0720) * 100.0 102822 Percentage of total purchases procured via maverick buying Percentage of total purchase value procured via maverick buying 101768 Percentage of total value of goods and services purchased from top ten suppliers Procurement: 192.0450 Percentage of the total value of goods and services purchased from your top 10 suppliers Procurement: 8.1060 103199 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: (192.0410 / 192.0400) * 100 100385 Transaction amount per purchase order Average transaction amount per purchase order Procurement: 192.0330 STAFF PRODUCTIVITY (4 MEASURES) 101391 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: 192.0360 / 192.0280 264 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) STAFF PRODUCTIVITY (4 MEASURES) 104129 Number of purchase orders processed per procurement process group FTE 104117 Number of active suppliers in vendor master file per procurement process group FTE 104139 Total purchase value (spend, in thousands of dollars) per procurement process group FTE SUPPLEMENTAL INFORMATION (30 MEASURES) 100673 Direct materials and services value as a percentage of total value of purchases 100774 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: 192.0350 / (192.0260 + 192.0270 + 192.0280+ 192.0290) 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: 192.0400 / (192.0260 + 192.0270 + 192.0280+ 192.0290) (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: (192.0300 /(192.0260 + 192.0270 + 192.0280 + 192.0290)) *.001 (Value of all direct materials and services purchased /Value of all materials and services purchased) * 100 Procurement: (192.0310a /192.0310c) * 100 (Value of all indirect materials and services purchased /Value of all materials and services purchased) * 100 Procurement: (192.0310b /192.0310c) * 100 265 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) 102404 Percentage of procurement process group staff with formal training in negotiations 102405 Percentage of procurement process group staff with over three years of purchasing operations experience 102406 Percentage of procurement process group staff with over three years of strategic sourcing/commodity management experience 102424 Percentage of purchase order line items transacted via a portal 102432 Percentage of purchase requisition line items allocated among the following request method: electronic request direct to internal purchasing department 102447 Percentage of purchase requisition line items allocated among the following request method: electronic request direct to vendor 102435 Percentage of purchase requisition line items allocated among the following request method: other 102438 Percentage of purchase requisition line items allocated among the following request method: paper 102441 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: 192.0640c Percentage of procurement department staff with over three years of purchasing operations experience Procurement: 192.0640b Percentage of procurement department staff with over three years of strategic sourcing/commodity management experience Procurement: 192.0640a Percentage of purchase order line items transacted via portal Procurement: 8.0850 (Number of purchase requisition line items by electronic request direct to internal purchasing department / Number of purchase requisition line items processed) * 100.0 Procurement: (8.063b / 8.0620) * 100.0 (Number of purchase requisition line items by electronic request direct to vendor / Number of purchase requisition line items processed) * 100.0 Procurement: (8.068c / 8.0660) * 100.0 (Number of purchase requisition line items by other request methods / Number of purchase requisition line items processed) * 100.0 Procurement: (8.068f / 8.0660) * 100.0 (Number of purchase requisition line items by paper request / Number of purchase requisition line items processed) * 100.0 Procurement: (8.068a / 8.0660) * 100.0 (Number of purchase requisition line items by telephone request direct to internal purchasing department / Number of purchase requisition line items processed) * 100.0 Procurement: (8.068d / 8.0660) * 100.0 266 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) 102444 Percentage of purchase requisition line items allocated among the following request method: telephone request direct to vendor 102665 Percentage of the total value of purchases allocated among the following purchase arrangement type: blanket/contract orders 102663 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) * 100.0 Procurement: (8.068e / 8.0660) * 100.0 (Value of purchases placed by blanket/contract orders / Value of all materials and services purchased) * 100.0 Procurement: (8.072b / 8.0320) * 100.0 (Value of purchases placed by individual purchase orders / Value of all materials and services purchased) * 100.0 102659 Percentage of the total value of purchases allocated among the following purchase arrangement type: procurement cards Procurement: (57.0640a / 57.0640f) * 100.0 (Value of purchases placed by procurement cards / Value of all materials and services purchased) * 100.0 102669 Percentage of the total value of purchases allocated among the following submission method: other 102671 Percentage of the total value of purchases placed by nontraditional submission methods (without a buyer or purchasing agent being involved to process the transaction) 102778 Percentage of total value of direct materials and services purchased outside of country 102716 Percentage of total value of materials and services purchases included in total cost of ownership model 102746 Percentage of total value of purchases allocated among the following purchase arrangement type: other Procurement: (8.072c / 8.0320) * 100.0 (Value of purchase order line items submitted by other methods / Value of all materials and services purchased) * 100.0 Procurement: (57.0630g / 57.0630h) * 100.0 ((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) * 100.0 Procurement: ((8.071a + 8.071b + 8.071c) / 8.0320) * 100.0 Percentage of total value of direct materials and services purchased that is sourced outside of the country Procurement: 192.0320 Percentage of materials and services purchase value that is included in a TCO model Procurement: 57.0330 (Value of purchases placed by other methods / Value of all materials and services purchased) * 100.0 Procurement: (57.0640e / 57.0640f) * 100.0 267 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) 102750 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) * 100.0 102754 Percentage of total value of purchases allocated among the following submission method: electronic data interchange 102758 Percentage of total value of purchases allocated among the following submission method: fax 102762 Percentage of total value of purchases allocated among the following submission method: internet 102766 Percentage of total value of purchases allocated among the following submission method: mail 102770 Percentage of total value of purchases allocated among the following submission method: telephone 102774 Percentage of total value of purchases allocated among the following submission method: wireless application protocol 101867 Percentage of value of purchased material that is received from vendors that participate in vendor-managed inventory programs Procurement: (8.082d / 8.0380) * 100.0 (Value of purchase order line items submitted by EDI / Value of all materials and services purchased) * 100.0 Procurement: (57.0630c / 57.0630h) * 100.0 (Value of purchase order line items submitted by fax / Value of all materials and services purchased) * 100.0 Procurement: (8.081d / 8.0380) * 100.0 (Value of purchase order line items submitted by internet / Value of all materials and services purchased) * 100.0 Procurement: (57.0630a / 57.0630h) * 100.0 (Value of purchase order line items submitted by mail / Value of all materials and services purchased) * 100.0 Procurement: (8.071e / 8.0320) * 100.0 (Value of purchase order line items submitted by telephone / Value of all materials and services purchased) * 100.0 Procurement: (57.0630f / 57.0630h) * 100.0 (Value of purchase order line items submitted by WAP / Value of all materials and services purchased) * 100.0 Procurement: (8.071b / 8.0320) * 100.0 Percentage of value of purchased materials from vendors that participate in vendormanaged programs Procurement: 192.0440 102804 Percentage of value of supplier certified purchased material Percentage of total value of purchased material that is supplier certified Procurement: 8.0780 268 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PROCUREMENT (116 MEASURES) SUPPLEMENTAL INFORMATION (30 MEASURES) 104199 Value of materials and services per $1,000 revenue Value of all materials and services purchased / (Total business entity revenue *.001) Procurement: 192.0300 / (192.0040 *.001) 269 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) COST EFFECTIVENESS (34 MEASURES) 100253 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 100256 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 100262 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 100267 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 100425 Cost of existing product/service extension opportunities per $1,000 revenue 100427 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: 16.036b 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 * 0.0010) Product Development: 16.41b / (16.1500 * 0.0010) 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 * 0.0010) Product Development: 16.036a / (16.0110 * 0.0010) 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 * 0.0010) Product Development: 16.41c / (16.1500 * 0.0010) Cost of new product/service opportunities from existing product/service extensions / (Total business entity revenue * 0.0010) Product Development: 16.53b / (16.1500 * 0.0010) 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 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) COST EFFECTIVENESS (34 MEASURES) 100429 Cost of existing product/service improvement opportunities per $1,000 revenue 100431 Cost of existing product/service improvement opportunities per product/service improvement opportunity 100447 Cost of new product/service development opportunities per $1,000 revenue 100449 Cost of new product/service development opportunities per new product/service opportunity 101478 Other cost to design and develop products/services per project that enters the test market products/services phase 101491 Other cost to generate new product/service ideas per new product/service opportunity 101517 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 * 0.0010) Product Development: 16.53a / (16.1500 * 0.0010) 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 * 0.0010) Product Development: 16.53c / (16.1500 * 0.0010) 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 / 16.6800 Costs other than personnel, systems, overhead, and outsourced to generate new product/service ideas / Total number of product/service opportunities Product Development: 16.49d / 16.0460 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 / 16.6900 271 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) COST EFFECTIVENESS (34 MEASURES) 101521 Other cost to test market products/services per project that exits or completes the test market products/services phase 101547 Outsourced cost to design and develop products/services per project that enters the test market products/services phase 101558 Outsourced cost to generate new product/service ideas per new product/service opportunity 101589 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: 16.068d / 16.0635 Outsourced cost to design and develop products/services / Number of projects that enter the test market products/services phase Product Development: 16.62e / 16.6800 Outsourced cost to generate new product/service ideas / Total number of product/service opportunities Product Development: 16.044e / 16.0460 Outsourced cost to support product manufacturing or service delivery / Number of projects that exit or complete the test market products/services phase 101591 Outsourced cost to test market products/services per project that exits or completes the test market products/services phase 101681 Overhead cost to design and develop products/services per projects that enters the test market products/services phase Product Development: 16.85e / 16.6900 Outsourced cost to test market products/services / Number of projects that exit or complete the test market products/services phase Product Development: 16.75e / 16.6900 Overhead cost to design and develop products/services / Number of projects that enter the test market products/services phase 101694 Overhead cost to generate new product/service ideas per new product/service opportunity 101720 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 / 16.6800 Overhead cost to generate new product/service ideas / Total number of product/service opportunities Product Development: 16.49c / 16.0460 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 / 16.6900 272 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) COST EFFECTIVENESS (34 MEASURES) 101724 Overhead cost to test market products/services per project that exits or completes the test market products/services phase 102892 Personnel cost to design and develop products/services per project that enters the test market products/services phase 102929 Personnel cost to generate new product/service ideas per new product/service opportunity 103040 Personnel cost to support product manufacturing or service delivery project that exits or completes the test market products/services phase 103044 Personnel cost to test market products/services per project that exits or completes the test market products/services phase 103253 Systems cost to design and develop products/services per project that enters the test market products/services phase 103286 Systems cost to generate new product/service ideas per new product/service opportunity 103368 Systems cost to support product manufacturing or service delivery per project that exits or completes the test market products/services phase 103372 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 / 16.6900 Personnel cost to design and develop products/services / Number of projects that enter the test market products/services phase Product Development: 16.62a / 16.6800 Personnel cost to generate new product/service ideas / Total number of product/service opportunities Product Development: 16.49a / 16.0460 Personnel cost to support product manufacturing or service delivery / Number of projects that exit or complete the test market products/services phase Product Development: 16.078a / 16.0635 Personnel cost to test market products/services / Number of projects that exit or complete the test market products/services phase Product Development: 16.75a / 16.6900 Systems cost to design and develop products/services / Number of projects that enter the test market products/services phase Product Development: 16.62b / 16.6800 Systems cost to generate new product/service ideas / Total number of product/service opportunities Product Development: 16.49b / 16.0460 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 / 16.6900 Systems cost to test market products/services / Number of projects that exit or complete the test market products/services phase Product Development: 16.75b / 16.6900 273 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) COST EFFECTIVENESS (34 MEASURES) 103617 Total cost to design and develop products/services per project that enters the test market products/services phase 103512 Total cost to develop and manage products and services per project that exits or completes the test market products/services phase 103924 Total cost to support product manufacturing or service delivery per project that exits or completes the test market products/services phase 103929 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 / 16.6800 (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 + 16.62f + 16.75f + 16.85f) / 16.6900 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 / 16.6900 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: 16.068f / 16.0635 100193 Average design cycle time in days for all products Average design cycle time in days for all products 103464 Average time-to-market in days for existing product/service extension projects 103468 Average time-to-profitability in months for existing product/service extension projects Product Development: 16.0640 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 100656 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 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) PROCESS EFFICIENCY (22 MEASURES) 100184 Average design and develop hours for existing product/service extension projects 100187 Average design and develop hours for existing product/service improvement projects 100190 Average design and develop hours for new product/service development projects 100198 Average generate new ideas hours for existing product/service extension projects 100201 Average generate new ideas hours for existing product/service improvement projects 100204 Average generate new ideas hours for new product/service development projects 100236 Average percentage variance from budget for existing product/service extension projects 100239 Average percentage variance from budget for existing product/service improvement projects 100242 Average percentage variance from budget for new product/service development projects 100278 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: 16.031b 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: 16.031c 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: 16.030a 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: 16.039b 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: 16.039c Average team size in FTEs for existing product/service extension projects Product Development: 16.37b 275 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) PROCESS EFFICIENCY (22 MEASURES) 100275 Average team size in FTEs for existing product/service extension projects per $1 billion revenue 100284 Average team size in FTEs for existing product/service improvement projects 100281 Average team size in FTEs for existing product/service improvement projects per $1 billion revenue 100290 Average team size in FTEs for new product/service development projects 100287 Average team size in FTEs for new product/service development projects per $1 billion revenue 101359 Number of new product/service opportunities generated per $1,000 revenue 101381 Number of product/service extensions generated per $1,000 revenue 101387 Number of product/service improvements generated per $1,000 revenue 101979 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 * 0.000000001) Product Development: 16.032b / (16.0110 * 0.000000001) Average team size in FTEs for existing product/service improvement projects Product Development: 16.032a Average team size in FTEs for existing product/service improvement projects / (Total business entity revenue * 0.000000001) Product Development: 16.37a / (16.1500 * 0.000000001) 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 * 0.000000001) Product Development: 16.032c / (16.0110 * 0.000000001) Number of product/service opportunities that are new product/service developments / (Total business entity revenue * 0.0010) Product Development: 16.047c / (16.0110 * 0.0010) Number of product/service opportunities that are existing product/service extensions / (Total business entity revenue * 0.0010) Product Development: 16.047b / (16.0110 * 0.0010) Number of product/service opportunities that are existing product/service improvements / (Total business entity revenue * 0.0010) Product Development: 16.52a / (16.1500 * 0.0010) Percentage of existing product/service extension projects launched on budget Product Development: 16.038b 276 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) PRODUCT DEVELOPMENT (63 MEASURES) PROCESS EFFICIENCY (22 MEASURES) 101982 Percentage of existing product/service extension projects launched on time 103119 Ratio of projects that enter the design and develop products/services phase to projects that enter the test market products/services phase 103120 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) 101378 Number of product/service extensions generated per generate new product/service ideas FTE 101384 Number of product/service improvements generated per generate new product/service ideas FTE 101350 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: 16.6700 / 16.6800 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: 16.6800 / 16.6900 Number of product/service opportunities that are existing product/service extensions / Number of FTEs who generate new product/service ideas Product Development: 16.047b / 16.0430 Number of product/service opportunities that are existing product/service improvements / Number of FTEs who generate new product/service ideas Product Development: 16.52a / 16.4800 Number of product/service opportunities that are new product/service developments / Number of FTEs who generate new product/service ideas Product Development: 16.52c / 16.4800 277 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) SUPPLY CHAIN PLANNING (17 MEASURES) COST EFFECTIVENESS (8 MEASURES) 100654 Demand/supply planning costs per $1,000 revenue Demand/Supply planning cost / (Total business entity revenue * 0.0010) Supply Chain Planning: 59.0270 / (59.0050 * 0.0010) 100784 Inventory carrying cost as a percentage of inventory value Inventory carrying cost as a percentage of average inventory value Supply Chain Planning: 231.0340 100788 Inventory carrying cost per $1,000 revenue Value of inventory carrying costs / (Total business entity revenue * 0.0010) Supply Chain Planning: 1.0340 / (1.0160 * 0.0010) 103210 Supply chain management costs per $1,000 revenue Supply chain management costs / (Total business entity revenue *.001) Supply Chain Planning: 231.0440 / (231.0050 *.001) 103477 Total cost of quality per $100,000 revenue Total cost of quality / (Total business entity revenue * 0.000010) 103506 Total cost to perform the process group "manage logistics and warehousing" per $1,000 revenue Supply Chain Planning: 1.0290 / (1.0160 * 0.000010) (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: (231.0480 * 231.0490e *.01) / (231.0050 *.001) 100433 Cost of goods sold as a percentage of revenue (Cost of goods sold (COGS) / Total business entity revenue) * 100 Supply Chain Planning: (231.0080 / 231.0050) * 100 104158 Supply chain management cost per sales order Supply chain management costs / Number of sales orders placed PROCESS EFFICIENCY (7 MEASURES) 104302 Customer retention rate for all customers over the past three reporting periods Supply Chain Planning: 231.0440 / 231.0360 Customer retention rate over the past three years Supply Chain Planning: 231.0420 278 of 280 11/20/2015 2015 APQC

SUPPLY CHAIN MANAGEMENT (SCM) SUPPLY CHAIN PLANNING (17 MEASURES) PROCESS EFFICIENCY (7 MEASURES) 104217 Warranty costs (repair and replacement) as a percentage of sales Warranty costs as a percentage of sales Supply Chain Planning: 231.0430 100719 Finished goods inventory turns Finished goods inventory turn rate Supply Chain Planning: 231.0310 104175 Forecast accuracy as a percentage of units shipped Forecast accuracy as a percentage of units shipped 100737 Forecast accuracy one planning period prior to production run Supply Chain Planning: 1.0320 Forecast accuracy one planning period prior to production run Supply Chain Planning: 1.0310 103148 Return on assets (Net income / Total asset value) * 100.0 Supply Chain Planning: (180.0110 / 180.0100) * 100.0 104194 Value of forecast accuracy as a percentage of value shipped Value of forecast accuracy as a percentage of value shipped STAFF PRODUCTIVITY (2 MEASURES) 101218 Number of FTEs for the process group "Plan for and align supply chain resources" per $1 billion revenue Supply Chain Planning: 1.0330 Number of FTEs who perform the process group "plan for and acquire necessary resources (supply chain planning)" / (Total business entity revenue *.000000001) Supply Chain Planning: 231.0510 / (231.0050 *.000000001) 104193 Value added productivity per employee Value added productivity per employee in revenue value Supply Chain Planning: 1.0270 279 of 280 11/20/2015 2015 APQC

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 +1-713-681-4020 or visit www.apqc.org/osb. 280 of 280 11/20/2015 2015 APQC