EDUCATION PROCESS

CLASSIFICATION FRAMEWORK
VERSION NUMBER 7.0.5
GENERATED ON 10/25/2016
For more information about the PCF, visit www.apqc.org/pcf

Copyright 2016 APQC

 UNDERSTANDING THIS FILE
This file represents a "flat" Excel-based version of the PCF. It includes a number of worksheets intended to
communicate the various aspects of the framework necessary to interpret it and make full use of its intended
capabilities.

These pages illustrate the configuration of this file. If you have further questions, please contact APQC directly
on [email protected] or +1-713-681-4020.

PCF ID is the unique identifier assigned to the specific element on each row. The PCF ID is used throughout
APQC's open standards benchmarking as a way to relate measures, questions, and other materials back to
specific parts of the PCF. The PCF ID for a process element is aligned to the specific concept identified by the
process element. It will be consistent across releases as long as the conceptual meaning does not change.

Hierarchy ID is the human-readable index number corresponding to this specific process element on each row.
This number will not be consistent across releases - meaning that a process element may have a different
hierarchy ID among a set of releases.

Metrics available indicates whether or not metrics are available in APQC's Open Standards Benchmarking
library for this specific process element. For more information, please visit http://www.apqc.org/osb

Copyright 2016 APQC

Copyright 2016 APQC
 Hierarchy Metrics
PCF ID ID Name available?
10002 1.0 Develop District Vision and Strategy Y
20192 2.0 Develop, Deliver, and Assess Curriculum, Assessment, and N
Instruction
20315 3.0 Design and Deliver Student Support Services N
20399 4.0 Design and Manage Operations N
10006 5.0 Manage Student and Stakeholder Relationship and Engagement Y
10007 6.0 Develop and Manage Human Capital Y
10008 7.0 Manage Information Technology Y
17058 8.0 Manage Financial Resources Y
19207 9.0 Acquire, Construct, and Manage Facilities N
16437 10.0 Manage Enterprise Risk, Compliance, and Continuity of Operations N
(Resiliency)
10012 11.0 Manage External Relationships N
10013 12.0 Develop and Manage District Capabilities Y

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 Hierarchy Metrics
PCF ID ID Name available?
10002 1.0 Develop District Vision and Strategy Y
17040 1.1 Define the district context and long-term vision N
10017 1.1.1 Assess the external environment Y
10021 1.1.1.1 Analyze and evaluate competition (surrounding districts, N
private and charter schools, virtual schools, etc..)
10022 1.1.1.2 Identify economic trends (tax base, revenue, state/federal N
funding and grants)
10023 1.1.1.3 Identify political and regulatory issues N
10024 1.1.1.4 Assess new technology innovations (instructional, N
administrative, and operational)
10025 1.1.1.5 Analyze demographics N
10026 1.1.1.6 Identify social and cultural changes N
10027 1.1.1.7 Identify ecological concerns N
16790 1.1.1.8 Identify intellectual property concerns N
16791 1.1.1.9 Evaluate IP acquisition options N
10018 1.1.2 Survey stakeholders and determine customer needs and N
requirements
10028 1.1.2.1 Conduct qualitative/quantitative assessments N
19946 1.1.2.2 Capture student and stakeholder needs N
19947 1.1.2.3 Assess student and stakeholder needs N
10019 1.1.3 Conduct internal analysis of educational programs, support, and N
operation services
10030 1.1.3.1 Analyze organizational characteristics N
19948 1.1.3.2 Analyze internal operations N
10031 1.1.3.3 Create baselines for current processes N
10032 1.1.3.4 Analyze systems and technology N
10033 1.1.3.5 Analyze financial health N
10034 1.1.3.6 Identify (district) core competencies N
10020 1.1.4 Establish strategic vision N
19949 1.1.4.1 Define the strategic vision N
10035 1.1.4.2 Align stakeholders around strategic vision N
10036 1.1.4.3 Communicate strategic vision to stakeholders N
10015 1.2 Develop district strategy N
10037 1.2.1 Develop overall mission statement N
10044 1.2.1.1 Define current business N
10045 1.2.1.2 Formulate mission N
10046 1.2.1.3 Communicate mission N
10038 1.2.2 Define and evaluate strategic options to achieve the objectives N
10047 1.2.2.1 Define strategic options N
10048 1.2.2.2 Assess and analyze impact of each option N
13289 1.2.2.2.1 Identify implications for key operating model business N
elements that require change
13290 1.2.2.2.2 Identify implications for key technology aspects N
14189 1.2.2.3 Develop sustainability strategy N
19951 1.2.2.4 Develop shared services strategy N

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 Hierarchy Metrics
PCF ID ID Name available?
14197 1.2.2.5 Develop lean/continuous improvement strategy N
10039 1.2.3 Select long-term district strategy N
10040 1.2.4 Coordinate and align functional and process strategies N
10041 1.2.5 Create organizational design N
10049 1.2.5.1 Evaluate breadth and depth of district organizational structure N

20187 1.2.5.2 Evaluate operations and instructional staffing needs N

10055 1.2.5.3 Assess organizational implication of staffing N
10042 1.2.6 Develop and set district goals N
19953 1.2.6.1 Identify organizational goals N
19954 1.2.6.2 Establish baseline metrics N
20188 1.2.6.3 Seek Board of Trustee approval of strategy and strategic plan N

20189 1.2.6.4 Communicate and share strategic plan with all staff N
20190 1.2.6.5 Train employees on strategic plan and alignment with N
department and campus plans
20191 1.2.6.6 Post Strategic Plan to website N
10043 1.2.7 Formulate department and campus strategies N
19956 1.2.7.1 Analyze department and campus strategies to district N
10016 1.3 Execute and measure strategic initiatives N
10057 1.3.1 Develop strategic initiatives N
10058 1.3.2 Evaluate strategic initiatives N
10059 1.3.3 Select strategic initiatives N
10060 1.3.4 Establish high-level performance measures N
19983 1.3.4.1 Develop district scorecards to monitor and report performance N

19984 1.3.4.2 Align department and campus performance measures to N

district level measures

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 Hierarchy Metrics
PCF ID ID Name available?
20192 2.0 Develop, Deliver, and Assess Curriculum, Assessment, and N
Instruction
20193 2.1 Develop curriculum N
20194 2.1.1 Define/Design curriculum development procedures N
20195 2.1.2 Align with federal/state/local standards N
20196 2.1.2.1 Align with content standards developed by national N
organizations
20197 2.1.2.2 Align to assessment performance standards N
20198 2.1.2.3 Ensure horizontal and vertical curriculum alignment N
20199 2.1.2.4 Identify and review best practice research N
20200 2.1.3 Provide for key customer and stakeholder input N
20201 2.1.4 Develop scope/sequence/timeline N
20202 2.1.5 Develop instructional calendars/pacing guides/local assessments N

20203 2.1.6 Select instructional resources N

20204 2.1.6.1 Develop instructional materials plan N
20205 2.1.6.2 Form cross-functional team including curriculum and N
instruction, technology, procurement office
20206 2.1.6.3 Create overall plan N
20207 2.1.6.4 Collaborate with suppliers and contractors N
20208 2.1.6.5 Identify critical materials and supplier capacity N
20209 2.1.6.6 Coordinate implementation plan N
20210 2.1.7 Pilot the curriculum N
20211 2.1.7.1 Evaluate effectiveness of curriculum N
20212 2.1.7.2 Revise curriculum based on feedback and local assessments N

20213 2.1.8 Implement curriculum N

20214 2.1.9 Monitor integrity of curriculum implementation N
20215 2.2 Design effective instructional programs N
20216 2.2.1 Use diagnostics to determine readiness to learn N
20217 2.2.1.1 Use formative assessment to inform ongoing instruction N
20218 2.2.1.2 Determine students’ readiness to learn N
20219 2.2.2 Identify best practices based on data N
20220 2.2.2.1 Document and share best practices N
20221 2.2.3 Establish best-practice instructional strategies N
20222 2.2.3.1 Engage students in the instructional process N
20223 2.2.4 Develop an implementation plan N
20224 2.2.5 Determine expectation for lesson design N
20225 2.2.5.1 Determine district expectations N
20226 2.2.5.2 Determine campus expectations N
20227 2.2.5.3 Determine level and rigor of instruction expectations N
20228 2.2.6 Provide differentiated instruction based on individual student N
needs
20229 2.2.6.1 Identify enrichment needs N
20230 2.2.6.2 Identify acceleration needs N

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 Hierarchy Metrics
PCF ID ID Name available?
20231 2.2.6.3 Identify technology for program needs N
20232 2.2.7 Align after school and summer program curriculum N
20233 2.2.8 Design instructional programs to accelerate learning for students N
below grade level standards
20234 2.2.8.1 Plan for remedial instruction N
20235 2.2.8.2 Manage the classroom for differentiated instructional N
strategies
20236 2.2.8.3 Provide academic coaches to support classroom instruction for N
students
20237 2.3 Assess student achievement N
20238 2.3.1 Plan district assessment program N
20239 2.3.1.1 Assess current assessment program N
20240 2.3.1.1.1 Determine goal of the assessment program in school or N
system improvement
20241 2.3.1.1.2 Identify mandatory testing by local, district, state, and N
federal agencies
20242 2.3.1.1.3 Identify diagnostic, formative, and any voluntary assessment N
for program
20243 2.3.1.1.4 Determine target populations of current assessments N
20244 2.3.1.1.5 Analyze current frequency and scheduling of assessments N
20245 2.3.1.1.6 Identify gaps in the assessment program; check for N
alignment
20246 2.3.1.2 Design assessment program N
20247 2.3.1.2.1 Determine learning (skills) to be assessed N
20248 2.3.1.2.2 Determine performance standards for target populations N
20249 2.3.1.2.3 Select most appropriate format N
20250 2.3.1.2.4 Select vendor-developed assessment or develop the N
assessment
20251 2.3.2 Develop formative assessment tools N
20252 2.3.2.1 Determine the scope of content and skills to be addressed N
20253 2.3.2.2 Determine assessment method for each objective (multiple N
choice, open-ended, essay, performance, portfolio, etc..)
20254 2.3.2.3 Determine appropriate delivery format (paper/pencil, online, N
oral administration, etc..)
20255 2.3.2.4 Develop blueprint for test development, including number and N
format of items or tasks for each objective or strand
20256 2.3.2.5 Develop test item specifications (number of distracters, level N
of vocabulary, level of thinking or mental processing,
performance required)
20257 2.3.2.6 Develop rubrics that outline requirements for successful N
response and scoring criteria for performance tasks and open-
ended items
20258 2.3.2.7 Develop items or tasks (locally or contractor) N
20259 2.3.2.8 Review items for content/ adherence to blueprint and item N
specifications by peer review

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 Hierarchy Metrics
PCF ID ID Name available?
20260 2.3.2.9 Develop key or refine rubrics as necessary N
20261 2.3.2.9.1 Review items for sensitivity and bias N
20262 2.3.2.9.2 Pilot items or tasks N
20263 2.3.2.9.3 Review and pilot completed assessment N
20264 2.3.2.9.4 Revise as needed N
20265 2.3.3 Administer formative assessments N
20266 2.3.3.1 Provide necessary training N
20267 2.3.3.2 Distribute the tests or assessment materials N
20268 2.3.3.3 Assess students using appropriate assessment procedures N
20269 2.3.3.4 Monitor compliance with assessment procedures N
20270 2.3.3.5 Monitor provision of appropriate accommodations for students N

20271 2.3.3.6 Collect data on participation and possible irregularities and N

report
20272 2.3.3.7 Receive test materials from schools if stored and/or scored N
centrally
20273 2.3.3.8 Package and transmit materials to contractor, as appropriate N

20274 2.3.4 Administer summative assessments N

20275 2.3.4.1 Provide necessary training to school-based staff N
20276 2.3.4.2 Distribute materials N
20277 2.3.4.3 Assess students using appropriate assessment procedures N
20278 2.3.4.4 Collect data on participation and possible irregularities and N
report
20279 2.3.4.5 Receive and inventory test materials from schools N
20280 2.3.4.6 Package and transmit materials per contractor instructions N
20281 2.3.5 Score and compile assessment data N
20282 2.3.5.1 Plan for scoring of assessment N
20283 2.3.5.2 Train key staff in scoring the assessment N
20284 2.3.5.3 Score summative assessments N
20285 2.3.6 Analyze and evaluate results N
20286 2.3.6.1 Identify and explore anomalies N
20287 2.3.6.2 Disaggregate the data at the district, school, or classroom level N
as appropriate (e.g., grade levels, departments, subject areas,
and subgroups [socio-economic status, ethnicity])
20288 2.3.6.3 Analyze for gaps and strengths in student achievement N
20289 2.3.6.4 Check alignment of instruction with test content N
20290 2.3.6.5 Identify trends (e.g., longitudinal, cohort) N
20291 2.3.6.6 Identify over/under-achieving schools, programs, grade levels, N
teachers, etc..
20292 2.3.6.7 Determine gaps between actual student achievement and N
achievement targets or expectations
20293 2.3.6.8 Feed data/results to appropriate decision makers N
20294 2.3.6.9 Provide feedback to state and federal testing agencies or test N
publishers on quality issues and needed improvements

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 Hierarchy Metrics
PCF ID ID Name available?
20295 2.3.7 Provide training on analyzing and using data N
20296 2.3.7.1 Provide training on data analysis at the district, school, and N
classroom levels
20297 2.3.7.2 Provide data utilization training to district, school, and N
classroom levels
20298 2.3.8 Report assessment results to students, stakeholders, and district N
leadership
20299 2.3.8.1 Identify a data management system to archive and retrieve N
data
20300 2.3.8.2 Identify audiences N
20301 2.3.8.3 Determine information needs of each audience N
20302 2.3.8.4 Determine products to meet audiences’ needs N
20303 2.3.8.5 Determine format and content and specifications for each N
product
20304 2.3.8.6 Develop timelines aligned with deadlines and audience N
requirements
20305 2.3.8.7 Produce each reporting product N
20306 2.3.8.8 Publish each reporting product N
20307 2.3.8.9 Present findings N
20308 2.3.8.9.1 Gather feedback on the usefulness of the reports N
20309 2.4 Evaluate programs N
20310 2.4.1 Determine programs to be evaluated N
20311 2.4.1.1 Determine (and develop instruments where necessary) the data N
to be collected, including perception and background surveys,
student performance data, observation checklists, comparable
schools’ data, etc..
20312 2.4.1.2 Gather the data N
20313 2.4.1.3 Analyze the collected data N
20314 2.4.1.4 Evaluate the program/determine program recommendations N

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 Hierarchy Metrics
PCF ID ID Name available?
20315 3.0 Design and Deliver Student Support Services N
20316 3.1 Identify requirements for support services N
20317 3.1.1 Interpret rules and regulations N
20318 3.1.2 Conduct a district needs assessment for support services N
20319 3.1.3 Provide clear process for identifying student needs for support N
service
20320 3.1.3.1 Develop referral committee guidelines N
20321 3.1.4 Identify gaps in services N
20322 3.1.5 Collaborate between services N
20323 3.2 Establish entrance and exit criteria for student support services N
20324 3.2.1 Establish referral criteria N
20325 3.2.2 Establish acceptance criteria N
20326 3.2.3 Establish exit criteria N
20327 3.2.4 Develop intervention programs N
20328 3.2.5 Identify the Least Restrictive Environment (LRE) for special N
education students
20329 3.3 Evaluate support programs and services N
20330 3.3.1 Train educators to observe student response to intervention, N
support programs, and services
20331 3.3.2 Monitor student progress resulting from intervention N
20332 3.3.3 Evaluate effectiveness of services to meet students’ needs N
20333 3.4 Identify and coordinate community services related to student N
needs
20334 3.4.1 Identify/Maintain community partnership opportunities to N
support mentoring, tutoring, academic enrichment, etc..
20335 3.4.2 Coordinate direct services of classroom volunteers N
20336 3.4.2.1 Determine the capacity and expertise of community partners to N
deliver services
20337 3.4.2.2 Provide a connecting/marketing mechanism between N
community provider (before, after, and during school) and
individual student/ family needs
20338 3.4.2.3 Connect individual needs to best available services N
20339 3.4.2.4 Provide support (staff development) for instructional aides N
20340 3.5 Design and implement parent engagement programs N
20341 3.5.1 Plan and evaluate student and stakeholder engagement in N
educational programs and services
20342 3.5.1.1 Establish family engagement policies and procedures N
20343 3.5.1.2 Develop communication venues for key educational programs N
and services
20344 3.5.1.3 Assess satisfaction/engagement of students and stakeholders N

20345 3.5.1.4 Analyze satisfaction/engagement data N

20346 3.5.1.5 Use data to improve satisfaction/ engagement N
20347 3.5.2 Provide parent education N
20348 3.5.2.1 Identify parent education needs and services N

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 Hierarchy Metrics
PCF ID ID Name available?
20349 3.5.2.2 Implement parent education programs/services N
20350 3.5.2.3 Evaluate effectiveness of parent education programs/services N

20351 3.5.2.4 Revise and improve parent education programs and services N

20352 3.5.3 Coordinate and collaborate with parent/ teacher organizations N

20353 3.6 Design and implement counseling services N
20354 3.6.1 Develop academic planning and counseling services N
20355 3.6.1.1 Identify student needs and requirements to complete N
graduation requirements
20356 3.6.1.1.1 Develop graduation plans N
20357 3.6.1.1.2 Monitor completion of graduation plans N
20358 3.6.1.1.3 Provide intervention to students who are not on track to N
complete graduation plans
20359 3.6.1.2 Develop career counseling and pathways for post-graduation N

20360 3.6.1.3 Communicate college and career opportunities N

20361 3.6.1.3.1 Provide on-site and web-based information N
20362 3.6.1.3.2 Develop K–12 strategies to communicate college and career N
opportunities
20363 3.6.2 Develop counseling programs N
20364 3.6.3 Align guidance services to support instruction N
20365 3.6.4 Identify barriers to student academic achievement N
20366 3.7 Design and implement social services N
20367 3.7.1 Provide social service support for families/ students N
20368 3.7.2 Provide homeless services N
20369 3.7.3 Provide migrant services N
20370 3.7.4 Utilize case management process to streamline and avoid N
duplication of services to individual student
20371 3.7.5 Manage outsourced services (e.g., child psychologist) N
20372 3.7.6 Identify and communicate web-based support programs N
20373 3.8 Design and align extra-curricular services such as interscholastic N
athletics, clubs, other enrichment opportunities
20374 3.9 Design and implement alternative education and interventions N
20375 3.9.1 Create alternative academic and discipline schools or programs N

20376 3.9.2 Provide early intervention for at-risk students N

20377 3.9.3 Develop student attendance policies and procedures N
20378 3.9.3.1 Develop student attendance tracking methods N
20379 3.9.3.2 Monitor student attendance N
20380 3.9.3.3 Develop interventions and diversion programs for student N
truancy
20381 3.9.3.4 Identify performance measures for student attendance and N
truancy

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 Hierarchy Metrics
PCF ID ID Name available?
20382 3.9.3.5 Report performance measures for student attendance and N
truancy
20383 3.9.4 Develop student behavior management policies and procedures N

20384 3.9.4.1 Develop district discipline management plan N

20385 3.9.4.2 Identify levels of student discipline management N
20386 3.9.4.3 Identify appropriate consequences to discipline infractions N
20387 3.9.4.4 Track student discipline infractions N
20388 3.9.4.5 Develop discipline performance measures N
20389 3.9.4.6 Analyze discipline data N
20390 3.9.4.7 Revise discipline management plan, policies, or procedures N
20391 3.10 Design and implement student health services N
20392 3.10.1 Establish nursing services N
20393 3.10.2 Develop pregnancy services N
20394 3.10.2.1 Identify student needs N
20395 3.10.2.2 Provide teen parenting programs N
20396 3.10.3 Develop health and wellness strategies N
20397 3.10.3.1 Develop diabetes identification and counseling services N
20398 3.10.3.2 Develop vision and hearing screening N

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 Hierarchy Metrics
PCF ID ID Name available?
20399 4.0 Design and Manage Operations N
20400 4.1 Plan for and manage student enrollment N
20401 4.1.1 Manage student enrollment N
20402 4.1.1.1 Conduct demographic analysis N
20403 4.1.1.2 Develop long-range demographic forecast N
20404 4.1.1.3 Develop short- and long-term enrollment projections N
20405 4.1.1.4 Monitor accuracy of enrollment projections N
20406 4.1.2 Manage student admissions and placement N
20407 4.1.2.1 Develop policies and procedures for admissions and N
placements
20408 4.1.2.2 Identify support technologies for admission and placement N
20409 4.1.2.3 Monitor effectiveness of admissions N
20410 4.1.2.3.1 Develop performance measures for admissions and N
placements
20411 4.1.2.3.2 Solicit feedback from students and stakeholders N
20412 4.1.2.3.3 Improve admission and placement procedures N
20413 4.1.3 Develop district school year calendar N
20414 4.1.3.1 Engage stakeholders (community, parents, staff, teachers, etc.) N

20415 4.1.3.2 Develop calendar options N

20416 4.1.3.3 Present calendar to board for approval N
10216 4.2 Procure materials and services Y
10277 4.2.1 Develop sourcing strategies Y
10281 4.2.1.1 Develop procurement plan Y
10282 4.2.1.2 Clarify purchasing requirements N
10283 4.2.1.3 Develop inventory strategy N
10284 4.2.1.4 Match needs to supply capabilities N
10285 4.2.1.5 Analyze district’s purchasing history N
10286 4.2.1.6 Seek opportunities to improve efficiency and value N
10287 4.2.1.7 Collaborate with suppliers to identify sourcing opportunities N
10278 4.2.2 Select suppliers and develop/maintain contracts Y
20417 4.2.2.1 Identify suppliers (create request for bids list) N
10289 4.2.2.2 Certify and validate suppliers (receive and accept bids; create N
a bids list)
20418 4.2.2.3 Approve bids N
10291 4.2.2.4 Manage contracts N
10279 4.2.3 Order materials and services Y
10292 4.2.3.1 Process/Review requisitions N
10293 4.2.3.2 Approve requisitions N
10294 4.2.3.3 Monitor vendor quotes N
10295 4.2.3.4 Create/Distribute purchase orders N
10296 4.2.3.5 Expedite orders and satisfy inquiries N
10297 4.2.3.6 Record receipt of goods Y
10298 4.2.3.7 Research/Resolve exceptions N
10280 4.2.4 Manage suppliers Y

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 Hierarchy Metrics
PCF ID ID Name available?
10299 4.2.4.1 Monitor/Manage supplier information N
10300 4.2.4.2 Prepare/Analyze spending and vendor performance N
10301 4.2.4.3 Support inventory processes N
10302 4.2.4.4 Monitor quality of product delivered N
10219 4.3 Manage logistics and warehousing Y
20419 4.3.1 Define logistics strategy N
10343 4.3.1.1 Translate district requirements into logistics requirements N
10344 4.3.1.2 Design logistics network N
10345 4.3.1.3 Communicate outsourcing needs N
10346 4.3.1.4 Develop and maintain delivery service policy N
10347 4.3.1.5 Optimize distribution to schools’ schedules and costs N
10348 4.3.1.6 Define key performance measures N
10339 4.3.2 Plan and manage inbound material flow Y
10349 4.3.2.1 Plan receipt of deliveries N
10350 4.3.2.2 Manage receivables flow N
10351 4.3.2.3 Monitor receivables delivery performance N
10352 4.3.2.4 Manage flow of returned products N
10340 4.3.3 Operate warehousing Y
10353 4.3.3.1 Track inventory deployment N
10354 4.3.3.2 Receive, inspect, and store receivables N
10355 4.3.3.3 Track inventory availability N
10356 4.3.3.4 Pick, pack, and ship materials delivery N
10357 4.3.3.5 Track inventory accuracy N
10358 4.3.3.6 Track third-party logistics storage and shipping performance N
10341 4.3.4 Operate delivery of materials Y
10360 4.3.4.1 Plan, transport, and deliver materials to schools N
10361 4.3.4.2 Track delivery performance N
10362 4.3.4.3 Manage delivery fleet N
10363 4.3.4.4 Process and audit work orders, requisitions, and documents N
10342 4.3.5 Manage returns; manage reverse logistics Y
10364 4.3.5.1 Authorize and process returns N
10365 4.3.5.2 Perform reverse logistics N
10366 4.3.5.3 Perform salvage activities N
10367 4.3.5.4 Manage and process warranty claims N
14195 4.3.5.5 Manage repair/refurbishment and return to customer/inventory N

20420 4.4 Manage transportation of students N

20421 4.4.1 Design routes and schedules N
20422 4.4.1.1 Build and maintain address and GIS (Geographic Information N
System) data
20423 4.4.1.2 Build and maintain student residence files N
20424 4.4.1.3 Optimize routes and loads N
20425 4.4.1.4 Evaluate cost effectiveness of transportation services N
20426 4.4.1.4.1 Identify effectiveness/ efficiency measures N
20427 4.4.1.4.2 Develop transportation performance reports N

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 Hierarchy Metrics
PCF ID ID Name available?
20428 4.4.2 Plan and deliver special routes and services to support N
instructional needs
20429 4.4.2.1 Schedule events N
20430 4.4.2.2 Assign resources N
20431 4.4.2.3 Coordination with curriculum and instructional plans N
20432 4.4.3 Manage vehicle acquisition, maintenance, and replacement N
20433 4.4.3.1 Inventory vehicles, maintenance logs N
20434 4.4.3.2 Build requirements for vehicles, solicit bids, order N
20435 4.5 Manage food services N
20436 4.5.1 Certify individual student eligibility for meals N
20437 4.5.2 Comply with federal and state regulations N
20438 4.5.3 Develop meal plans following nutritional guidelines N
20439 4.5.4 Procure foods N
20440 4.5.5 Deliver meals N
20441 4.5.6 Coordinate and collaborate with other departments (e.g., N
maintenance, safety, custodial, etc.)
20442 4.6 Provide library and media services N
20443 4.6.1 Develop collection plan and acquisition budget N
20444 4.6.2 Identify automated library service technology N
20445 4.6.3 Identify digital media services N
20446 4.6.4 Collaborate with educational staff to develop instructional N
support procedures and materials

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 Hierarchy Metrics
PCF ID ID Name available?
10006 5.0 Manage Student and Stakeholder Relationship and Engagement Y

10378 5.1 Develop student and stakeholder listening strategies Y

20447 5.1.1 Determine market requirements for educational programs and N
services
20448 5.1.1.1 Identify educational and program services needs and N
requirements of students and stakeholders
20086 5.1.1.2 Determine student and stakeholder support requirements N
20449 5.1.1.3 Establish communication mechanisms for student and N
stakeholders to obtain educational and support services
20450 5.1.1.4 Develop innovation strategies to meet and exceed student and N
stakeholder expectations of educational programs and support
services
20451 5.1.2 Develop voice of the customer strategies N
10381 5.1.2.1 Identify students and stakeholder segmentation N
20452 5.1.2.2 Identify listening mechanisms for former, existing, and N
potential students and stakeholders (parents, community)
20453 5.1.2.2.1 Gather voice of the customer (VOC ) data (focus groups, N
surveys, etc.)
20454 5.1.2.2.2 Disaggregate and analyze VOC data N
10385 5.1.2.3 Analyze feedback of customer needs and requirements N
10382 5.1.3 Define customer service policies and procedures N
10383 5.1.3.1 Identify district customer service standards Y
20455 5.1.3.1.1 Communicate district customer service standards N
20456 5.1.3.1.2 Conduct training on district customer service standards N
20457 5.1.3.1.3 Identify customer service performance measures N
20458 5.2 Plan and manage student and stakeholder relationship and N
engagement strategies
20459 5.2.1 Plan and manage student and stakeholder relationship and N
engagement
20460 5.2.1.1 Identify student and stakeholder engagement strategies N
20461 5.2.1.1.1 Monitor quality of student and stakeholder engagement N
strategies
20462 5.2.1.1.2 Evaluate quality of student and stakeholder engagement N
strategies
20463 5.2.1.2 Develop strategies to acquire and retain students and N
stakeholders
10388 5.2.2 Manage stakeholder requests/inquiries Y
10394 5.2.2.1 Receive customer information/ open records requests/inquiries N

13482 5.2.2.2 Route customer information/open records requests/inquiries N

10396 5.2.2.3 Respond to customer information/ open records N
requests/inquiries
10389 5.2.3 Manage student and stakeholder complaints N
10397 5.2.3.1 Receive student and stakeholder complaints N

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 Hierarchy Metrics
PCF ID ID Name available?
10398 5.2.3.2 Route student and stakeholder complaints N
10399 5.2.3.3 Resolve student and stakeholder complaints N
10400 5.2.3.4 Respond to student and stakeholder complaints N
20464 5.2.3.5 Collect, track, and analyze complaint data N
20595 5.3 Measure and evaluate student and stakeholder service strategies N

10401 5.3.1 Measure customer satisfaction N

11687 5.3.1.1 Gather and solicit students and stakeholder feedback on N
educational and support services
11688 5.3.1.2 Analyze educational and support services satisfaction data and N
identify improvement and innovation opportunities
18126 5.3.1.3 Report student and stakeholder feedback on educational and N
support services
10402 5.3.2 Measure stakeholder satisfaction with complaint handling and N
resolution
11236 5.3.2.1 Solicit stakeholder feedback on complaint handling and N
resolution
11237 5.3.2.2 Analyze stakeholder complaint data and identify improvement N
opportunities
20465 5.4 Manage district communications N
16848 5.4.1 Develop communication strategies N
18627 5.4.1.1 Formulate communication plan N
20466 5.4.1.1.1 Identify key messages N
20467 5.4.1.1.2 Identify target audiences N
20468 5.4.1.1.3 Identify measurable objectives N
20469 5.4.1.1.4 Develop strategies and tactics to support objectives N
20470 5.4.2 Develop district brand N
20471 5.4.2.1 Define unique district brand message N
20472 5.4.2.2 Embed brand in communications N
20473 5.4.2.3 Measure and reassess branding activities against district N
strategy and vision
20474 5.4.3 Manage social media N
20475 5.4.3.1 Develop social media strategy N
20476 5.4.3.2 Define social media performance measures N
16627 5.4.3.3 Monitor and respond to social media activity N
20477 5.4.3.4 Execute social media campaigns N
20478 5.4.3.5 Evaluate social media performance measures N
20010 5.4.4 Design and develop publications N
10167 5.4.4.1 Define publications objectives and strategy N
10160 5.4.4.2 Define target audiences N
10171 5.4.4.3 Identify publication performance measures N
10159 5.4.4.4 Develop publications N
10170 5.4.4.5 Evaluate publication performance measures N
20479 5.4.5 Develop and manage media campaigns N
20480 5.4.5.1 Define media objectives N

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 Hierarchy Metrics
PCF ID ID Name available?
20481 5.4.5.2 Develop marketing messages N
20482 5.4.5.3 Define target audience N
20483 5.4.5.4 Engage media provider N
20484 5.4.5.5 Develop and execute media campaign(s) N
20485 5.4.5.6 Assess media campaign performance N
20486 5.5 Develop and manage district websites N
20487 5.5.1 Gather information on website design N
20488 5.5.2 Create plan for website development N
20489 5.5.3 Design websites N
20490 5.5.4 Develop websites N
20491 5.5.5 Test and launch websites N
20492 5.5.6 Maintain websites N
16614 5.5.7 Evaluate websites N

Copyright 2016 APQC 19 of 584

 Hierarchy Metrics
PCF ID ID Name available?
10007 6.0 Develop and Manage Human Capital Y
17043 6.1 Develop and manage human resources (HR) planning, policies, N
and strategies
17044 6.1.1 Develop human resources strategy N
10418 6.1.1.1 Identify strategic HR needs N
10419 6.1.1.2 Define HR and business function roles and accountability N
10420 6.1.1.3 Determine HR costs N
10421 6.1.1.4 Establish HR measures N
10422 6.1.1.5 Communicate HR strategies N
10432 6.1.1.6 Develop strategy for HR systems/ technologies/tools N
17045 6.1.2 Develop and implement human resources plans N
10423 6.1.2.1 Gather skill requirements according to district strategy and N
educational and operational needs
10424 6.1.2.2 Plan employee resourcing requirements per department and N
campus
10425 6.1.2.3 Develop compensation plan N
10426 6.1.2.4 Develop succession plan N
10427 6.1.2.5 Develop employee diversity plan N
10428 6.1.2.6 Develop other HR programs N
10429 6.1.2.7 Develop HR policies N
10430 6.1.2.8 Administer HR policies N
10431 6.1.2.9 Plan employee benefits N
10433 6.1.2.10 Develop work force strategy models N
10417 6.1.3 Monitor and update plans N
10434 6.1.3.1 Monitor HR performance measures N
10435 6.1.3.2 Analyze contribution to district goals and objectives N
10436 6.1.3.3 Communicate plans and provide updates to board of N
education/ trustees
20493 6.1.3.4 Determine value added from HR function N
10438 6.1.3.5 Review and revise HR plans N
10410 6.2 Recruit/Source and Screen/Select employees Y
10439 6.2.1 Create and develop employee requisitions/ vacancy posting N
10445 6.2.1.1 Align staffing plan to work force plan and district strategies/ N
resource needs
10446 6.2.1.2 Develop and open job requisition N
10447 6.2.1.3 Develop job description N
10448 6.2.1.4 Post requisition N
10449 6.2.1.5 Manage internal/external job posting Web sites N
10450 6.2.1.6 Change/Update requisition N
10451 6.2.1.7 Notify hiring manager N
10452 6.2.1.8 Manage requisition date N
10440 6.2.2 Recruit/Source candidates N
10453 6.2.2.1 Determine recruitment methods N
10454 6.2.2.2 Perform recruiting activities/ events N
20494 6.2.2.3 Evaluate recruitment effectiveness N

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 Hierarchy Metrics
PCF ID ID Name available?
20123 6.2.3 Screen/Select candidates N
10456 6.2.3.1 Identify and deploy candidate selection tools N
10457 6.2.3.2 Interview candidates N
10458 6.2.3.3 Test candidates N
10459 6.2.3.4 Select and reject candidates N
10444 6.2.4 Manage pre-placement verification N
10460 6.2.4.1 Complete candidate background information N
20495 6.2.4.2 Conduct pre-employment screening N
20496 6.2.4.3 Recommend/Not recommend candidate N
10443 6.2.5 Manage new hire/rehire Y
10463 6.2.5.1 Draw up and make offer N
10464 6.2.5.2 Negotiate offer N
10465 6.2.5.3 Hire candidate N
20497 6.2.6 Track candidates N
10466 6.2.6.1 Create applicant record N
10467 6.2.6.2 Manage/Track applicant data N
10468 6.2.6.3 Archive and retain records of non-hires N
20498 6.2.7 Manage substitute teaching staff N
20499 6.2.7.1 Identify substitute qualifications and requirements N
20500 6.2.7.2 Develop substitute hiring methods N
20501 6.2.7.3 Identify and deploy substitute scheduling and tracking tools N
20502 6.2.7.4 Monitor substitute use and effectiveness N
10411 6.3 Develop and counsel employees Y
10469 6.3.1 Manage employee orientation and assignment Y
10474 6.3.1.1 Create/Maintain employee on-boarding program N
20503 6.3.1.2 Introduce new employees to managers N
20504 6.3.1.3 Introduce workplace N
11243 6.3.1.4 Evaluate the effectiveness of employee on-boarding program N

10470 6.3.2 Manage employee performance Y

10479 6.3.2.1 Define performance objectives N
10480 6.3.2.2 Review, appraise, and manage employee performance N
10481 6.3.2.3 Evaluate and review performance program N
17052 6.3.3 Manage employee relations N
20505 6.3.3.1 Manage health and safety N
10483 6.3.3.2 Manage labor relations N
10484 6.3.3.3 Manage collective bargaining process N
10485 6.3.3.4 Manage labor management partnerships N
10472 6.3.4 Manage employee development Y
10487 6.3.4.1 Define employee development guidelines N
10488 6.3.4.2 Develop employee career plans N
17051 6.3.4.3 Manage employee skill and competency development N
10473 6.3.5 Develop and train employees Y
10490 6.3.5.1 Align employee, school, and district development needs N
10491 6.3.5.2 Align learning programs with competencies N

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 Hierarchy Metrics
PCF ID ID Name available?
10492 6.3.5.3 Establish training needs by analysis of required and available N
skills
10493 6.3.5.4 Develop, conduct, and manage employee and/or management Y
training programs
20506 6.3.5.4.1 Reinforce training and development N
20507 6.3.5.4.2 Provide coaching, mentoring, peer sharing N
12135 6.3.5.5 Evaluate training effectiveness and efficiency N
10412 6.4 Reward, retain, and engage employees Y
10494 6.4.1 Develop and manage reward, recognition, and incentive Y
programs
10498 6.4.1.1 Develop salary/compensation structure and plan N
10499 6.4.1.2 Develop benefits, reward, and incentive plan N
10500 6.4.1.3 Perform competitive analysis of benefit, rewards, and N
incentives
10501 6.4.1.4 Identify compensation requirements based on financial N
benefits and HR policies
10502 6.4.1.5 Administer compensation, rewards, and incentives to N
employees
20508 6.4.2 Develop and manage employee engagement and satisfaction N
20509 6.4.2.1 Determine key elements that affect workforce engagement N
20510 6.4.2.2 Differentiate engagement elements for different workforce N
groups and segments
20511 6.4.2.3 Determine workforce engagement and satisfaction assessment N
methods
20512 6.4.2.4 Administer assessments N
20513 6.4.2.5 Establish engagement and satisfaction performance measures N

20514 6.4.2.6 Analyze and report engagement and satisfaction results N

10495 6.4.3 Manage and administer benefits N
10504 6.4.3.1 Deliver employee benefits program N
10505 6.4.3.2 Administer benefit enrollment N
10506 6.4.3.3 Process claims N
10507 6.4.3.4 Perform benefit reconciliation N
20131 6.4.4 Manage employee assistance and retention N
10508 6.4.4.1 Deliver programs to support work/ life balance for employees N

10509 6.4.4.2 Develop family support systems N

10510 6.4.4.3 Review retention and engagement indicators N
10511 6.4.4.4 Review compensation plan N
10497 6.4.5 Administer payroll Y
10413 6.5 Redeploy and retire employees Y
10512 6.5.1 Manage promotion and demotion process N
10513 6.5.2 Manage separation Y
10514 6.5.3 Manage retirement N
10515 6.5.4 Manage leave of absence, sabbatical N

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 Hierarchy Metrics
PCF ID ID Name available?
10516 6.5.5 Develop and implement employee reduction in force policies N
and regulations
10517 6.5.6 Manage deployment of personnel N
17055 6.5.7 Relocate employees and manage assignments N
20515 6.5.8 Manage former employees N
20516 6.5.8.1 Manage employee relocation process N
20134 6.6 Manage employee information N
10522 6.6.1 Manage reporting processes N
10523 6.6.2 Manage employee inquiry process Y
10524 6.6.3 Manage and maintain employee data N
10525 6.6.4 Manage human resource information systems (HRIS) N
10526 6.6.5 Develop and manage employee metrics N
10527 6.6.6 Develop and manage time and attendance systems N
17057 6.6.7 Manage employee communication N
10529 6.6.7.1 Develop employee communication plan N
10530 6.6.7.2 Manage/Collect employee suggestions and perform employee N
research
10531 6.6.7.3 Manage employee grievances Y
10532 6.6.7.4 Publish employee communications N

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 Hierarchy Metrics
PCF ID ID Name available?
10008 7.0 Manage Information Technology Y
10563 7.1 Manage the business of information technology (IT) Y
20517 7.1.1 Develop an information plan to collect data and provide N
information for data driven decision making
20518 7.1.1.1 Define a data dictionary and the periodicity for collecting and N
reporting data for each department, program, and school
20519 7.1.1.2 Describe the costs and benefits for collecting, reporting, and N
making data-driven decisions for each department, program,
and school
20520 7.1.1.3 Identify the district-, department-, and campus-level staff N
responsible for knowledge management
10570 7.1.2 Develop the enterprise IT strategy Y
10603 7.1.2.1 Build strategic intelligence N
10604 7.1.2.2 Identify long-term IT needs of the enterprise in collaboration N
with stakeholders
10605 7.1.2.3 Define strategic standards, guidelines, and principles N
10606 7.1.2.4 Define and establish IT architecture and development N
standards
10607 7.1.2.5 Define strategic vendors for IT components N
10608 7.1.2.6 Establish IT governance organization and processes N
10609 7.1.2.7 Build strategic plan to support business objectives N
10571 7.1.3 Define the enterprise architecture N
10611 7.1.3.1 Establish the enterprise architecture definition N
10612 7.1.3.2 Confirm enterprise architecture maintenance approach N
10613 7.1.3.3 Maintain the relevance of the enterprise architecture N
10614 7.1.3.4 Act as clearinghouse for IT research and innovation N
10615 7.1.3.5 Govern the enterprise architecture N
10573 7.1.4 Perform IT research and innovation N
10620 7.1.4.1 Explore technologies to innovate IT services and solutions N
10621 7.1.4.2 Transition viable technologies for IT services and solutions N
development
10575 7.1.5 Evaluate and communicate IT business value and performance Y

10625 7.1.5.1 Establish and monitor key performance indicators N

10626 7.1.5.2 Evaluate IT plan performance N
10627 7.1.5.3 Communicate IT value N
10564 7.2 Develop and manage IT customer relationships Y
10578 7.2.1 Develop IT services and solutions strategy Y
11244 7.2.1.1 Research IT services and solutions to address business and N
user requirements
11245 7.2.1.2 Translate business and user requirements into IT services and N
solutions requirements
11246 7.2.1.3 Formulate IT services and solutions strategic initiatives N
11247 7.2.1.4 Coordinate strategies with internal stakeholders to ensure N
alignment

Copyright 2016 APQC 24 of 584

 Hierarchy Metrics
PCF ID ID Name available?
11248 7.2.1.5 Evaluate and select IT services and solutions strategic N
initiatives
20521 7.2.1.6 Maximize the value of the IT Portfolio N
10579 7.2.2 Develop and manage IT service levels N
10640 7.2.2.1 Create and maintain the IT services and solutions catalog N
10641 7.2.2.2 Establish and maintain business and IT service level N
agreements
10642 7.2.2.3 Evaluate and report service level attainment results N
10643 7.2.2.4 Communicate business and IT service level improvement N
opportunities
10581 7.2.3 Manage IT customer satisfaction Y
10647 7.2.3.1 Capture and analyze customer satisfaction N
10648 7.2.3.2 Assess and communicate customer satisfaction patterns N
10582 7.2.4 Market IT services and solutions N
10650 7.2.4.1 Develop IT services and solutions marketing strategy N
10651 7.2.4.2 Develop and manage IT customer strategy N
10652 7.2.4.3 Manage IT services and solutions advertising and promotional N
campaigns
10653 7.2.4.4 Process and track IT services and solutions orders N

Copyright 2016 APQC 25 of 584

 Hierarchy Metrics
PCF ID ID Name available?
17058 8.0 Manage Financial Resources Y
10728 8.1 Perform planning and management accounting Y
10738 8.1.1 Perform planning/budgeting/forecasting Y
10771 8.1.1.1 Develop and maintain budget policies and procedures N
10772 8.1.1.2 Prepare periodic budgets and plans N
10773 8.1.1.3 Prepare periodic forecasts N
10739 8.1.2 Perform cost accounting and control Y
10774 8.1.2.1 Perform inventory accounting N
10740 8.1.3 Perform cost management N
10778 8.1.3.1 Determine key cost drivers N
10779 8.1.3.2 Measure cost drivers N
10780 8.1.3.3 Determine critical activities N
10781 8.1.3.4 Manage asset resource deployment and utilization N
10741 8.1.4 Evaluate and manage financial performance Y
10782 8.1.4.1 Evaluate program and services effectiveness N
10783 8.1.4.2 Evaluate new programs and services N
10784 8.1.4.3 Perform life cycle costing N
10785 8.1.4.4 Optimize match of programs and services to student needs N
10786 8.1.4.5 Track performance of new program and services strategies N
10787 8.1.4.6 Prepare activity-based performance measures N
10788 8.1.4.7 Manage continuous cost improvement N
10729 8.2 Perform revenue accounting Y
20522 8.2.1 Process taxpayer accounts N
20523 8.2.1.1 Establish collection policies N
20524 8.2.1.2 Assess and bill new properties N
20525 8.2.1.3 Review existing properties N
20526 8.2.1.4 Produce assessment/collection reports N
10743 8.2.2 Generate tax statements Y
10794 8.2.2.1 Maintain property/taxpayer master files Y
10795 8.2.2.2 Generate taxpayer billing data Y
10796 8.2.2.3 Transmit billing data to taxpayers Y
10797 8.2.2.4 Post receivable entries Y
10798 8.2.2.5 Resolve customer assessment inquiries 18 Y
10744 8.2.3 Process accounts receivable (AR) Y
10799 8.2.3.1 Establish AR policies N
10800 8.2.3.2 Receive/Deposit payments N
10801 8.2.3.3 Apply cash remittances N
10802 8.2.3.4 Prepare AR reports N
10803 8.2.3.5 Post AR activity to the general ledger N
10745 8.2.4 Manage and process collections Y
10804 8.2.4.1 Establish policies for delinquent accounts N
10805 8.2.4.2 Analyze delinquent account balances N
10806 8.2.4.3 Correspond/Negotiate with delinquent accounts N
10807 8.2.4.4 Discuss account resolution with internal parties N
10808 8.2.4.5 Process adjustments/write-off balances N

Copyright 2016 APQC 26 of 584

 Hierarchy Metrics
PCF ID ID Name available?
10746 8.2.5 Manage and process adjustments/ deductions Y
10809 8.2.5.1 Establish policies/procedures for adjustments N
10810 8.2.5.2 Analyze adjustments N
10811 8.2.5.3 Correspond/Negotiate with taxpayer N
10812 8.2.5.4 Discuss resolution with internal parties N
10813 8.2.5.5 Prepare assessment adjustments N
10814 8.2.5.6 Process related entries N
10730 8.3 Perform general accounting and reporting Y
10747 8.3.1 Manage policies and procedures Y
10815 8.3.1.1 Negotiate service level agreements N
10816 8.3.1.2 Establish accounting policies N
10817 8.3.1.3 Set up and enforce approval limits N
10818 8.3.1.4 Establish common financial systems N
10748 8.3.2 Perform general accounting Y
10819 8.3.2.1 Maintain chart of accounts N
10820 8.3.2.2 Process journal entries N
10821 8.3.2.3 Process allocations N
10822 8.3.2.4 Process period-end adjustments (e.g., accruals and currency N
conversions, etc.)
10823 8.3.2.5 Post and reconcile interagency transactions N
10824 8.3.2.6 Reconcile general ledger accounts N
10825 8.3.2.7 Perform consolidations and process eliminations N
10826 8.3.2.8 Prepare trial balance N
10827 8.3.2.9 Prepare and post management adjustments N
10749 8.3.3 Perform fixed asset accounting (facilities) Y
10828 8.3.3.1 Establish fixed asset policies and procedures N
10829 8.3.3.2 Maintain fixed asset master data files N
10830 8.3.3.3 Process and record fixed asset additions and retires N
10831 8.3.3.4 Process and record fixed asset adjustments, enhancements, N
revaluations, and transfers
10832 8.3.3.5 Process and record fixed asset maintenance and repair N
expenses
10833 8.3.3.6 Calculate and record depreciation expense N
10834 8.3.3.7 Reconcile fixed asset ledger N
10835 8.3.3.8 Track fixed assets including physical inventory N
10836 8.3.3.9 Provide fixed asset data to support tax, statutory, and N
regulatory reporting
10750 8.3.4 Perform financial reporting Y
10837 8.3.4.1 Prepare departmental financial statements N
10838 8.3.4.2 Prepare consolidated financial statements N
10839 8.3.4.3 Perform departmental reporting/ review management reports N

10840 8.3.4.4 Perform consolidated reporting/ review of cost management N

reports
10841 8.3.4.5 Prepare statements for board N

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 Hierarchy Metrics
PCF ID ID Name available?
10842 8.3.4.6 Produce quarterly/annual filings and public reports N
10843 8.3.4.7 Produce regulatory reports N
10731 8.4 Manage fixed assets budgets Y
10751 8.4.1 Perform capital planning and project approval Y
10844 8.4.1.1 Develop capital investment policies and procedures N
10845 8.4.1.2 Develop and approve capital expenditure plans and budgets N
10846 8.4.1.3 Review and approve capital projects and fixed asset N
acquisitions
10847 8.4.1.4 Perform justification for bond/ project approval N
10752 8.4.2 Perform capital project accounting Y
10848 8.4.2.1 Create project account codes N
10849 8.4.2.2 Record project-related transactions N
10850 8.4.2.3 Monitor and track capital projects and budget spending N
10851 8.4.2.4 Close/Capitalize projects N
10852 8.4.2.5 Measure variance in budgeted and actual expenditure on N
completed capital projects
10732 8.5 Process payroll Y
10753 8.5.1 Report time Y
10853 8.5.1.1 Establish policies and procedures N
10854 8.5.1.2 Collect and record employee time information N
10855 8.5.1.3 Analyze and report paid and unpaid leave N
10856 8.5.1.4 Monitor regular overtime and other hours N
10857 8.5.1.5 Analyze and report employee utilization N
10754 8.5.2 Manage pay Y
10858 8.5.2.1 Enter employee time into payroll system N
10859 8.5.2.2 Maintain and administer employee earnings information N
10860 8.5.2.3 Maintain and administer applicable deductions N
10861 8.5.2.4 Monitor changes in tax status of employees N
10862 8.5.2.5 Process and distribute payments N
10863 8.5.2.6 Process and distribute manual checks N
10864 8.5.2.7 Process end-of-period adjustments N
10865 8.5.2.8 Respond to employee payroll inquiries N
10755 8.5.3 Process payroll taxes Y
10866 8.5.3.1 Calculate and pay applicable payroll taxes N
10867 8.5.3.2 Produce and distribute employee annual tax statements N
10868 8.5.3.3 File regulatory payroll tax forms N
10733 8.6 Process accounts payable and expense reimbursements Y
10756 8.6.1 Process accounts payable (AP) Y
10869 8.6.1.1 Verify AP pay file with purchase order vendor master file N
10870 8.6.1.2 Maintain/Manage electronic commerce N
10871 8.6.1.3 Audit invoices and key data into AP system N
10872 8.6.1.4 Approve payments N
10873 8.6.1.5 Process financial accruals and reversals N
10874 8.6.1.6 Process payroll taxes N
10875 8.6.1.7 Research/Resolve payroll exceptions N

Copyright 2016 APQC 28 of 584

 Hierarchy Metrics
PCF ID ID Name available?
10876 8.6.1.8 Process payments Y
10877 8.6.1.9 Respond to AP inquiries N
10878 8.6.1.9.1 Retain records N
10879 8.6.1.9.2 Adjust accounting records N
10757 8.6.2 Process expense reimbursements Y
10880 8.6.2.1 Establish and communicate expense reimbursement policies N
and approval limits
10881 8.6.2.2 Capture and report relevant tax data N
10882 8.6.2.3 Approve reimbursements and advances N
10883 8.6.2.4 Process reimbursements and advances N
10884 8.6.2.5 Manage personal accounts N
10734 8.7 Manage treasury operations Y
10758 8.7.1 Manage treasury policies and procedures N
10885 8.7.1.1 Establish scope and governance of treasury operations N
10886 8.7.1.2 Establish and publish treasury policies N
10887 8.7.1.3 Develop treasury procedures N
10888 8.7.1.4 Monitor treasury procedures N
10889 8.7.1.5 Audit treasury procedures N
10890 8.7.1.6 Revise treasury procedures N
10891 8.7.1.7 Develop and confirm internal controls for treasury N
10892 8.7.1.8 Define system security requirements N
10759 8.7.2 Manage cash Y
10893 8.7.2.1 Manage and reconcile cash positions N
10894 8.7.2.2 Manage cash equivalents N
10895 8.7.2.3 Process and oversee electronic fund transfers (EFTs) N
10896 8.7.2.4 Develop cash flow forecasts N
10897 8.7.2.5 Manage cash flows N
10898 8.7.2.6 Produce cash management accounting transactions and reports N

10899 8.7.2.7 Manage and oversee banking relationships N

10900 8.7.2.8 Analyze, negotiate, resolve, and confirm bank fees N
10761 8.7.3 Manage debt and investment N
10908 8.7.3.1 Manage financial intermediary relationships N
10909 8.7.3.2 Manage liquidity N
10910 8.7.3.3 Manage issuer exposure N
10911 8.7.3.4 Process and oversee debt and investment transactions N
10913 8.7.3.5 Produce debt and investment accounting transaction reports N
14210 8.7.3.6 Process and oversee interest rate transactions N
11208 8.7.4 Monitor and execute risk Y
11209 8.7.4.1 Manage interest-rate risk N
11211 8.7.4.2 Manage exposure risk N
11215 8.7.4.3 Monitor credit N
10735 8.8 Manage internal controls Y
10762 8.8.1 Establish internal controls, policies, and procedures Y
10914 8.8.1.1 Establish board audit committee N

Copyright 2016 APQC 29 of 584

 Hierarchy Metrics
PCF ID ID Name available?
10915 8.8.1.2 Define and communicate code of ethics N
10916 8.8.1.3 Assign roles and responsibility for internal controls N
11250 8.8.1.4 Define business process objectives and risks N
11251 8.8.1.5 Define entity/unit risk tolerances N
10763 8.8.2 Operate controls and monitor compliance with internal controls Y
policies and procedures
10917 8.8.2.1 Design and implement control activities N
10918 8.8.2.2 Monitor control effectiveness N
10919 8.8.2.3 Remediate control deficiencies N
10920 8.8.2.4 Create compliance function N
10921 8.8.2.5 Operate compliance function N
10922 8.8.2.6 Implement and maintain controls-related enabling N
technologies and tools
10764 8.8.3 Report on internal controls compliance Y
10923 8.8.3.1 Report to external auditors N
10924 8.8.3.2 Report to regulators, share-/debt-holders, securities exchanges, N
etc.
10925 8.8.3.3 Report to third parties (e.g., board) N
10926 8.8.3.4 Report to internal management N
20527 8.9 Manage grants N
20528 8.9.1 Develop grant application and management procedures N
20529 8.9.2 Collaborate across educational and operation functions to N
determine funding needs
20530 8.9.3 Identify qualified grants N
20531 8.9.4 Submit grant proposal N
20532 8.9.5 Establish grant budget N
20533 8.9.6 Monitor grant requirements N
20534 8.9.7 Evaluate grant effectiveness N

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 Hierarchy Metrics
PCF ID ID Name available?
19207 9.0 Acquire, Construct, and Manage Facilities N
10937 9.1 Design and construct/acquire capital assets N
10941 9.1.1 Develop capital improvement plan and long-term vision N
10955 9.1.1.1 Confirm alignment of property requirements with district N
strategy
10956 9.1.1.2 Appraise the external environment N
10957 9.1.1.3 Make build-or-buy decision N
10960 9.1.1.4 Select property N
10942 9.1.2 Develop, construct, and modify sites N
10943 9.1.3 Plan facility N
10958 9.1.3.1 Design facility N
10959 9.1.3.2 Analyze budget N
20535 9.1.3.3 Conduct bid and contract selection for facility construction N
10962 9.1.3.4 Manage construction or modification to building N
10944 9.1.4 Provide facilities N
10963 9.1.4.1 Acquire facilities and furnishings N
10964 9.1.4.2 Change fit/form/function of facilities and furnishings N
10938 9.2 Plan maintenance work Y
20536 9.2.1 Develop a work order process N
20537 9.2.1.1 Collect data on work order cycle time and flow N
20538 9.2.1.2 Monitor performance against industry standards N
16472 9.2.2 Perform routine maintenance N
16473 9.2.3 Perform corrective maintenance N
16474 9.2.4 Overhaul or replace equipment N
10949 9.2.5 Manage facilities operations N
10965 9.2.5.1 Relocate people N
10966 9.2.5.2 Relocate materials, supplies, and furnishings N
10939 9.3 Obtain and install assets and equipment N
10950 9.3.1 Develop ongoing maintenance policies N
10967 9.3.1.1 Analyze assets, and predict maintenance requirements N
10968 9.3.1.2 Develop approach to integrate preventive maintenance into N
production schedule
10951 9.3.2 Obtain and install equipment N
10952 9.4 Dispose of facilities and assets N
19258 9.4.1 Develop disposition strategy N
10953 9.4.2 Perform sale or trade N
10954 9.4.3 Perform abandonment N
20539 9.5 Manage facility housekeeping N
20540 9.5.1 Identify cleaning needs, standards, and requirements N
20541 9.5.2 Develop process cleaning guidelines N
20542 9.5.3 Evaluate cleaning effectiveness N
19245 9.6 Maintain grounds N
19246 9.6.1 Plan and develop maintenance schedules N
20543 9.6.2 Coordinate maintenance activities N
19252 9.6.3 Monitor quality of service N

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 Hierarchy Metrics
PCF ID ID Name available?
16437 10.0 Manage Enterprise Risk, Compliance, and Continuity of N
Operations (Resiliency)
17060 10.1 Manage enterprise risk N
16439 10.1.1 Establish the enterprise risk framework and policies N
16440 10.1.1.1 Determine risk tolerance for organization N
16441 10.1.1.2 Develop and maintain enterprise risk policies and procedures N

16442 10.1.1.3 Identify and implement enterprise risk management tools N

16443 10.1.1.4 Coordinate the sharing of risk knowledge across the N
organization
16444 10.1.1.5 Prepare and report enterprise risk to executive management N
and board
16445 10.1.2 Oversee and coordinate enterprise risk management activities N
16446 10.1.2.1 Identify enterprise level risks N
16447 10.1.2.2 Assess risks to determine which to mitigate N
16448 10.1.2.3 Develop risk mitigation and management strategy, and N
integrate with existing performance management processes
16449 10.1.2.4 Verify risk mitigation plans are implemented N
16450 10.1.2.5 Monitor risks and risk mitigation action N
16451 10.1.2.6 Report on enterprise risk activities N
16452 10.1.3 Coordinate department/campus and functional risk management N
activities
16453 10.1.3.1 Monitor that each department, campus, and function follows N
the enterprise risk management process
16454 10.1.3.2 Monitor that each department, campus, and function follows N
the enterprise risk reporting process
17462 10.1.4 Manage department, campus, and function risk N
16456 10.1.4.1 Identify risks N
16457 10.1.4.2 Assess risks using enterprise risk framework policies and N
procedures
16458 10.1.4.3 Develop mitigation plans for risks N
16459 10.1.4.4 Implement mitigation plans for risks N
16460 10.1.4.5 Monitor risks N
16461 10.1.4.6 Analyze risk activities and update plans N
16462 10.1.4.7 Report on risk activities N
16463 10.1.5 Manage regulatory compliance N
16464 10.1.5.1 Develop the regulatory compliance strategy N
16465 10.1.5.2 Identify applicable regulatory requirements N
16466 10.1.5.3 Monitor the regulatory environment for changing or emerging N
regulations
16467 10.1.5.4 Assess current compliance position, and identify weaknesses N
or shortfalls
16468 10.1.5.5 Implement missing or stronger regulatory compliance controls N
and policies 22 Permission granted to photocopy for personal
use. ©2014 APQC. ALL RIGHTS RESERVED.

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 Hierarchy Metrics
PCF ID ID Name available?
16469 10.1.5.6 Monitor and test, on an ongoing and scheduled basis, N
regulatory compliance position and existing controls, defining
controls that should be added, removed, or modified as
required
16470 10.1.5.7 Maintain relationships with regulators as appropriate N
20544 10.2 Manage continuity of operations N
20545 10.2.1 Develop and manage continuity of operations N
20546 10.2.1.1 Develop the continuity of operations strategy N
20547 10.2.1.2 Perform continuous district operations planning N
20548 10.2.1.3 Test continuous district operations N
20549 10.2.1.4 Maintain continuous district operations N
20550 10.2.1.5 Share knowledge of specific risks across other parts of the N
organization
11179 10.3 Manage environmental health and safety (EHS) N
11180 10.3.1 Determine environmental health and safety impacts Y
11186 10.3.1.1 Evaluate environmental impact of services and operations N
11187 10.3.1.2 Conduct health and safety and environmental audits N
11181 10.3.2 Develop and execute functional EHS program N
11188 10.3.2.1 Identify regulatory and stakeholder requirements N
11189 10.3.2.2 Assess future risks and opportunities N
11190 10.3.2.3 Create EHS policy N
11191 10.3.2.4 Record and manage EHS events N
11182 10.3.3 Train and educate functional employees N
11192 10.3.3.1 Communicate EHS issues to stakeholders and provide support N

11183 10.3.4 Monitor and manage functional EHS management program N

11193 10.3.4.1 Manage EHS costs and benefits N
11194 10.3.4.2 Measure and report EHS performance N
11196 10.3.4.3 Implement emergency response program N
11195 10.3.4.4 Provide employees with EHS support N
20551 10.3.5 Ensure compliance with regulations N
20552 10.3.5.1 Monitor compliance N
20553 10.3.5.2 Perform compliance audit N
20554 10.3.5.3 Comply with regulatory stakeholders’ requirements N
11185 10.3.6 Manage remediation efforts N
11201 10.3.6.1 Create remediation plans N
11202 10.3.6.2 Contact and confer with experts N
11203 10.3.6.3 Identify/Dedicate resources N
11204 10.3.6.4 Investigate legal aspects N
11205 10.3.6.5 Investigate damage cause N
11206 10.3.6.6 Amend or create policy N
20555 10.3.7 Plan and develop security program N
20556 10.3.7.1 Evaluate facility security vulnerabilities N
20557 10.3.7.2 Develop security program N
20558 10.3.7.3 Identify security equipment and funding source N

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 Hierarchy Metrics
PCF ID ID Name available?
20559 10.3.7.4 Install and maintain security equipment N
20560 10.3.7.5 Monitor security equipment N
20561 10.3.7.6 Implement security policies and procedures N
20562 10.3.7.7 Test efficacy of security protocols N
20563 10.3.7.8 Monitor security compliance N
20564 10.3.7.9 Evaluate security protocols N

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 Hierarchy Metrics
PCF ID ID Name available?
10012 11.0 Manage External Relationships N
11010 11.1 Build investor relationships N
11035 11.1.1 Plan, build, and manage relations with federal, state, and local N
funding entities
11036 11.1.2 Plan, build, and manage financial analyst/ratings relations N
11037 11.1.3 Communicate with stakeholders N
11011 11.2 Manage government and other district relationships N
11038 11.2.1 Manage government relations N
11039 11.2.2 Manage relations with quasi-government bodies N
11040 11.2.3 Manage relations with associations, stakeholder, and education N
groups
11041 11.2.4 Manage lobby activities N
11012 11.3 Manage relations with Board of Trustees/ Education N
11042 11.3.1 Report financial results N
11043 11.3.2 Address audit findings N
11013 11.4 Manage legal and ethical issues N
11044 11.4.1 Create ethics policies N
20565 11.4.1.1 Identify key measures or indicators of ethical behavior N
20566 11.4.1.2 Monitor ethical behavior across the organization N
20567 11.4.1.3 Identify a confidential method to report breaches in ethical N
behavior
20568 11.4.1.4 Implement a confidential method to report breaches in ethical N
behavior
11045 11.4.2 Manage district governance policies N
11046 11.4.3 Develop and perform preventative law programs N
11047 11.4.4 Ensure compliance N
11053 11.4.4.1 Plan and initiate compliance program N
11054 11.4.4.2 Execute compliance program N
11048 11.4.5 Manage outside counsel N
11056 11.4.5.1 Assess problem and determine work requirements N
11057 11.4.5.2 Engage/Retain outside counsel if necessary N
11058 11.4.5.3 Receive strategy/budget N
11059 11.4.5.4 Receive work product and manage/monitor case and work N
performed
11060 11.4.5.5 Process pay for legal services N
11061 11.4.5.6 Track legal activity/performance N
11049 11.4.6 Protect intellectual property N
11062 11.4.6.1 Manage copyrights and patents N
11063 11.4.6.2 Maintain intellectual property rights and restrictions N
11064 11.4.6.3 Administer licensing terms N
11065 11.4.6.4 Administer options N
11050 11.4.7 Resolve grievances and litigations N
11051 11.4.8 Provide legal advice/counseling N
11052 11.4.9 Negotiate and document agreements/ contracts N
11014 11.5 Manage public relations program N

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 Hierarchy Metrics
PCF ID ID Name available?
11066 11.5.1 Manage community relations N
11067 11.5.2 Manage media relations N
20569 11.5.3 Manage relations with association and education groups N
20570 11.5.4 Manage relations with vendors and suppliers N
11068 11.5.5 Promote political stability N
11069 11.5.6 Create news releases N
11070 11.5.7 Issue news releases N

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 Hierarchy Metrics
PCF ID ID Name available?
10013 12.0 Develop and Manage District Capabilities Y
16378 12.1 Manage educational programs, support services, and operational N
processes
16379 12.1.1 Establish and maintain process management governance N
16380 12.1.1.1 Define and manage governance approach N
16381 12.1.1.2 Establish and maintain process tools and templates N
16383 12.1.1.3 Conduct process governance activities N
16384 12.1.2 Define and manage process frameworks N
16385 12.1.2.1 Establish and maintain process framework N
16386 12.1.2.2 Identify cross-functional processes N
16387 12.1.3 Define processes N
16388 12.1.3.1 Scope processes N
16389 12.1.3.2 Analyze processes N
16390 12.1.3.3 Map processes N
16391 12.1.3.4 Publish processes N
16392 12.1.4 Manage process performance N
16393 12.1.4.1 Provide process training N
16394 12.1.4.2 Support process implementation N
16395 12.1.4.3 Measure and report process performance N
16396 12.1.5 Improve processes N
16397 12.1.5.1 Identify and select improvement opportunities N
16398 12.1.5.2 Manage improvement projects N
16399 12.1.5.3 Perform continuous improvement activities N
16400 12.2 Manage district projects and programs N
16401 12.2.1 Manage educational, support services, and operational program N
strategy
16402 12.2.1.1 Establish educational, support services, and operational N
program strategy
16403 12.2.1.2 Define educational, support services, and operational program N
governance
16404 12.2.1.3 Monitor and control educational, support services, and N
operational programs
16405 12.2.2 Manage educational, support services, and operational programs N

16406 12.2.2.1 Establish program structure and approach N

16407 12.2.2.2 Manage program stakeholders and partners N
16408 12.2.2.3 Manage program implementation N
16409 12.2.2.4 Review and report program performance N
16410 12.2.3 Manage projects N
16411 12.2.3.1 Establish project scope N
11117 12.2.3.1.1 Identify project requirements and objectives N
16412 12.2.3.1.2 Identify project resource requirements N
11118 12.2.3.1.3 Assess culture and readiness for project management N
approach
11119 12.2.3.1.4 Identify appropriate project management methodologies N

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 Hierarchy Metrics
PCF ID ID Name available?
11120 12.2.3.1.5 Create project rationale and obtain funding N
11121 12.2.3.1.6 Develop project measures and indicators N
16413 12.2.3.2 Develop project plans N
11123 12.2.3.2.1 Define roles and resources N
11124 12.2.3.2.2 Identify specific IT requirements N
11125 12.2.3.2.3 Create training and communication plans N
11127 12.2.3.2.4 Design recognition and reward approaches N
11128 12.2.3.2.5 Design and plan launch of project N
11129 12.2.3.2.6 Deploy the project N
16414 12.2.3.3 Implement projects N
11131 12.2.3.3.1 Evaluate impact of project management (strategy and N
projects) on measures and outcomes
16415 12.2.3.3.2 Report the status of project N
16416 12.2.3.3.3 Manage project scope N
11132 12.2.3.3.4 Promote and sustain activity and involvement N
11133 12.2.3.3.5 Realign and refresh project management strategy and N
approaches
16417 12.2.3.4 Review and report project performance N
16418 12.2.3.5 Close projects N
20571 12.3 Manage district quality and organizational performance N
20572 12.3.1 Develop quality strategy and plans N
20573 12.3.1.1 Define and maintain quality processes and standards N
20574 12.3.1.2 Establish quality measurements and targets N
20575 12.3.1.3 Establish and maintain quality tools and templates N
20576 12.3.2 Plan and manage quality work force N
20577 12.3.2.1 Develop and maintain quality assessment training N
20578 12.3.2.2 Develop and maintain quality-process tools training N
20579 12.3.2.3 Develop and maintain quality recognition programs N
20580 12.3.3 Perform quality assessments N
20581 12.3.3.1 Assess process compliance N
20582 12.3.3.2 Assess standards compliance N
20583 12.3.3.3 Perform risk assessment N
20584 12.3.3.4 Perform organizational effectiveness assessment N
20585 12.3.3.5 Measure and report quality performance N
11074 12.4 Manage change N
11134 12.4.1 Plan for change N
11138 12.4.1.1 Select process improvement methodology N
11139 12.4.1.2 Assess readiness for change N
11140 12.4.1.3 Determine stakeholders N
11141 12.4.1.4 Engage/Identify champion N
11142 12.4.1.5 Form design team N
11143 12.4.1.6 Define scope N
11144 12.4.1.7 Understand current state N
11145 12.4.1.8 Define future state N
11146 12.4.1.9 Conduct organizational risk analysis N

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 Hierarchy Metrics
PCF ID ID Name available?
11147 12.4.1.9.1 Assess cultural issues N
11148 12.4.1.9.2 Establish accountability for change management N
11149 12.4.1.9.3 Identify barriers to change N
11150 12.4.1.9.4 Determine change enablers N
11151 12.4.1.9.5 Identify resources and develop measures N
11135 12.4.2 Design the change N
11152 12.4.2.1 Assess connection to other initiatives N
11153 12.4.2.2 Develop change management plans N
11154 12.4.2.3 Develop training plan N
11155 12.4.2.4 Develop communication plan N
11156 12.4.2.5 Develop rewards/incentives plan N
11157 12.4.2.6 Establish change adoption metrics N
11158 12.4.2.7 Establish/Clarify new roles N
11159 12.4.2.8 Identify budget/roles N
11136 12.4.3 Implement the change N
11160 12.4.3.1 Create commitment for improvement/change N
11161 12.4.3.2 Reengineer educational support and operational processes and N
systems
11162 12.4.3.3 Support transition to new roles or exit strategies for N
incumbents
11163 12.4.3.4 Monitor change N
11137 12.4.4 Sustain improvement N
11164 12.4.4.1 Monitor improved process performance N
11165 12.4.4.2 Capture and reuse lessons learned from change process N
11166 12.4.4.3 Take corrective action as necessary N
11073 12.5 Develop and manage enterprise-wide knowledge management Y
(KM) capability
11095 12.5.1 Develop KM strategy N
11100 12.5.1.1 Develop governance model N
11101 12.5.1.2 Establish a central KM core group N
11102 12.5.1.3 Define roles and accountability of the core group versus N
departments/campuses
11103 12.5.1.4 Develop funding models N
11104 12.5.1.5 Identify links to key initiatives N
11105 12.5.1.6 Develop core KM methodologies N
11106 12.5.1.7 Assess IT needs and engage IT function N
11107 12.5.1.8 Develop training and communication plans N
11108 12.5.1.9 Develop change management approaches N
11109 12.5.1.9.1 Develop strategic measures and indicator N
11096 12.5.2 Assess KM capabilities N
11110 12.5.2.1 Assess maturity of existing KM initiatives N
11111 12.5.2.2 Evaluate existing KM approaches N
11112 12.5.2.3 Identify gaps and needs N
11113 12.5.2.4 Enhance/Modify existing KM approaches N
11114 12.5.2.5 Develop new KM approaches N

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 Hierarchy Metrics
PCF ID ID Name available?
11115 12.5.2.6 Implement new KM approaches N
20586 12.5.3 Identify and plan KM projects N
20587 12.5.3.1 Identify strategic opportunities to apply KM approach(es) N
20588 12.5.3.2 Design process for knowledge sharing, capture, and use N
20589 12.5.3.3 Assess alignment with district goals N
16436 12.6 Measure and benchmark N
11071 12.6.1 Create and manage organizational performance N
11075 12.6.1.1 Create enterprise measurement systems model N
11076 12.6.1.2 Measure process productivity N
11077 12.6.1.3 Measure cost effectiveness N
11078 12.6.1.4 Measure staff efficiency N
11079 12.6.1.5 Measure cycle time N
11072 12.6.2 Benchmark performance N
11083 12.6.2.1 Conduct performance assessments N
11084 12.6.2.2 Develop benchmarking capabilities N
11085 12.6.2.3 Conduct internal process and external competitive N
benchmarking
11087 12.6.2.4 Conduct gap analysis to understand need for change and N
degree needed

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 Hierarchy Metrics
PCF ID ID Name available?
10002 1.0 Develop District Vision and Strategy Y
17040 1.1 Define the district context and long-term vision N
10017 1.1.1 Assess the external environment Y
10021 1.1.1.1 Analyze and evaluate competition (surrounding districts, N
private and charter schools, virtual schools, etc..)
10022 1.1.1.2 Identify economic trends (tax base, revenue, state/federal N
funding and grants)
10023 1.1.1.3 Identify political and regulatory issues N
10024 1.1.1.4 Assess new technology innovations (instructional, N
administrative, and operational)
10025 1.1.1.5 Analyze demographics N
10026 1.1.1.6 Identify social and cultural changes N
10027 1.1.1.7 Identify ecological concerns N
16790 1.1.1.8 Identify intellectual property concerns N
16791 1.1.1.9 Evaluate IP acquisition options N
10018 1.1.2 Survey stakeholders and determine customer needs and N
requirements
10028 1.1.2.1 Conduct qualitative/quantitative assessments N
19946 1.1.2.2 Capture student and stakeholder needs N
19947 1.1.2.3 Assess student and stakeholder needs N
10019 1.1.3 Conduct internal analysis of educational programs, support, and N
operation services
10030 1.1.3.1 Analyze organizational characteristics N
19948 1.1.3.2 Analyze internal operations N
10031 1.1.3.3 Create baselines for current processes N
10032 1.1.3.4 Analyze systems and technology N
10033 1.1.3.5 Analyze financial health N
10034 1.1.3.6 Identify (district) core competencies N
10020 1.1.4 Establish strategic vision N
19949 1.1.4.1 Define the strategic vision N
10035 1.1.4.2 Align stakeholders around strategic vision N
10036 1.1.4.3 Communicate strategic vision to stakeholders N
10015 1.2 Develop district strategy N
10037 1.2.1 Develop overall mission statement N
10044 1.2.1.1 Define current business N
10045 1.2.1.2 Formulate mission N
10046 1.2.1.3 Communicate mission N
10038 1.2.2 Define and evaluate strategic options to achieve the objectives N
10047 1.2.2.1 Define strategic options N
10048 1.2.2.2 Assess and analyze impact of each option N
13289 1.2.2.2.1 Identify implications for key operating model business N
elements that require change
13290 1.2.2.2.2 Identify implications for key technology aspects N
14189 1.2.2.3 Develop sustainability strategy N
19951 1.2.2.4 Develop shared services strategy N

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 Hierarchy Metrics
PCF ID ID Name available?
14197 1.2.2.5 Develop lean/continuous improvement strategy N
10039 1.2.3 Select long-term district strategy N
10040 1.2.4 Coordinate and align functional and process strategies N
10041 1.2.5 Create organizational design N
10049 1.2.5.1 Evaluate breadth and depth of district organizational structure N

20187 1.2.5.2 Evaluate operations and instructional staffing needs N

10055 1.2.5.3 Assess organizational implication of staffing N
10042 1.2.6 Develop and set district goals N
19953 1.2.6.1 Identify organizational goals N
19954 1.2.6.2 Establish baseline metrics N
20188 1.2.6.3 Seek Board of Trustee approval of strategy and strategic plan N

20189 1.2.6.4 Communicate and share strategic plan with all staff N
20190 1.2.6.5 Train employees on strategic plan and alignment with N
department and campus plans
20191 1.2.6.6 Post Strategic Plan to website N
10043 1.2.7 Formulate department and campus strategies N
19956 1.2.7.1 Analyze department and campus strategies to district N
10016 1.3 Execute and measure strategic initiatives N
10057 1.3.1 Develop strategic initiatives N
10058 1.3.2 Evaluate strategic initiatives N
10059 1.3.3 Select strategic initiatives N
10060 1.3.4 Establish high-level performance measures N
19983 1.3.4.1 Develop district scorecards to monitor and report performance N

19984 1.3.4.2 Align department and campus performance measures to N

district level measures

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 Hierarchy Metrics
PCF ID ID Name available?
20192 2.0 Develop, Deliver, and Assess Curriculum, Assessment, and N
Instruction
20193 2.1 Develop curriculum N
20194 2.1.1 Define/Design curriculum development procedures N
20195 2.1.2 Align with federal/state/local standards N
20196 2.1.2.1 Align with content standards developed by national N
organizations
20197 2.1.2.2 Align to assessment performance standards N
20198 2.1.2.3 Ensure horizontal and vertical curriculum alignment N
20199 2.1.2.4 Identify and review best practice research N
20200 2.1.3 Provide for key customer and stakeholder input N
20201 2.1.4 Develop scope/sequence/timeline N
20202 2.1.5 Develop instructional calendars/pacing guides/local assessments N

20203 2.1.6 Select instructional resources N

20204 2.1.6.1 Develop instructional materials plan N
20205 2.1.6.2 Form cross-functional team including curriculum and N
instruction, technology, procurement office
20206 2.1.6.3 Create overall plan N
20207 2.1.6.4 Collaborate with suppliers and contractors N
20208 2.1.6.5 Identify critical materials and supplier capacity N
20209 2.1.6.6 Coordinate implementation plan N
20210 2.1.7 Pilot the curriculum N
20211 2.1.7.1 Evaluate effectiveness of curriculum N
20212 2.1.7.2 Revise curriculum based on feedback and local assessments N

20213 2.1.8 Implement curriculum N

20214 2.1.9 Monitor integrity of curriculum implementation N
20215 2.2 Design effective instructional programs N
20216 2.2.1 Use diagnostics to determine readiness to learn N
20217 2.2.1.1 Use formative assessment to inform ongoing instruction N
20218 2.2.1.2 Determine students’ readiness to learn N
20219 2.2.2 Identify best practices based on data N
20220 2.2.2.1 Document and share best practices N
20221 2.2.3 Establish best-practice instructional strategies N
20222 2.2.3.1 Engage students in the instructional process N
20223 2.2.4 Develop an implementation plan N
20224 2.2.5 Determine expectation for lesson design N
20225 2.2.5.1 Determine district expectations N
20226 2.2.5.2 Determine campus expectations N
20227 2.2.5.3 Determine level and rigor of instruction expectations N
20228 2.2.6 Provide differentiated instruction based on individual student N
needs
20229 2.2.6.1 Identify enrichment needs N
20230 2.2.6.2 Identify acceleration needs N

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 Hierarchy Metrics
PCF ID ID Name available?
20231 2.2.6.3 Identify technology for program needs N
20232 2.2.7 Align after school and summer program curriculum N
20233 2.2.8 Design instructional programs to accelerate learning for students N
below grade level standards
20234 2.2.8.1 Plan for remedial instruction N
20235 2.2.8.2 Manage the classroom for differentiated instructional N
strategies
20236 2.2.8.3 Provide academic coaches to support classroom instruction for N
students
20237 2.3 Assess student achievement N
20238 2.3.1 Plan district assessment program N
20239 2.3.1.1 Assess current assessment program N
20240 2.3.1.1.1 Determine goal of the assessment program in school or N
system improvement
20241 2.3.1.1.2 Identify mandatory testing by local, district, state, and N
federal agencies
20242 2.3.1.1.3 Identify diagnostic, formative, and any voluntary assessment N
for program
20243 2.3.1.1.4 Determine target populations of current assessments N
20244 2.3.1.1.5 Analyze current frequency and scheduling of assessments N
20245 2.3.1.1.6 Identify gaps in the assessment program; check for N
alignment
20246 2.3.1.2 Design assessment program N
20247 2.3.1.2.1 Determine learning (skills) to be assessed N
20248 2.3.1.2.2 Determine performance standards for target populations N
20249 2.3.1.2.3 Select most appropriate format N
20250 2.3.1.2.4 Select vendor-developed assessment or develop the N
assessment
20251 2.3.2 Develop formative assessment tools N
20252 2.3.2.1 Determine the scope of content and skills to be addressed N
20253 2.3.2.2 Determine assessment method for each objective (multiple N
choice, open-ended, essay, performance, portfolio, etc..)
20254 2.3.2.3 Determine appropriate delivery format (paper/pencil, online, N
oral administration, etc..)
20255 2.3.2.4 Develop blueprint for test development, including number and N
format of items or tasks for each objective or strand
20256 2.3.2.5 Develop test item specifications (number of distracters, level N
of vocabulary, level of thinking or mental processing,
performance required)
20257 2.3.2.6 Develop rubrics that outline requirements for successful N
response and scoring criteria for performance tasks and open-
ended items
20258 2.3.2.7 Develop items or tasks (locally or contractor) N
20259 2.3.2.8 Review items for content/ adherence to blueprint and item N
specifications by peer review

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 Hierarchy Metrics
PCF ID ID Name available?
20260 2.3.2.9 Develop key or refine rubrics as necessary N
20261 2.3.2.9.1 Review items for sensitivity and bias N
20262 2.3.2.9.2 Pilot items or tasks N
20263 2.3.2.9.3 Review and pilot completed assessment N
20264 2.3.2.9.4 Revise as needed N
20265 2.3.3 Administer formative assessments N
20266 2.3.3.1 Provide necessary training N
20267 2.3.3.2 Distribute the tests or assessment materials N
20268 2.3.3.3 Assess students using appropriate assessment procedures N
20269 2.3.3.4 Monitor compliance with assessment procedures N
20270 2.3.3.5 Monitor provision of appropriate accommodations for students N

20271 2.3.3.6 Collect data on participation and possible irregularities and N

report
20272 2.3.3.7 Receive test materials from schools if stored and/or scored N
centrally
20273 2.3.3.8 Package and transmit materials to contractor, as appropriate N

20274 2.3.4 Administer summative assessments N

20275 2.3.4.1 Provide necessary training to school-based staff N
20276 2.3.4.2 Distribute materials N
20277 2.3.4.3 Assess students using appropriate assessment procedures N
20278 2.3.4.4 Collect data on participation and possible irregularities and N
report
20279 2.3.4.5 Receive and inventory test materials from schools N
20280 2.3.4.6 Package and transmit materials per contractor instructions N
20281 2.3.5 Score and compile assessment data N
20282 2.3.5.1 Plan for scoring of assessment N
20283 2.3.5.2 Train key staff in scoring the assessment N
20284 2.3.5.3 Score summative assessments N
20285 2.3.6 Analyze and evaluate results N
20286 2.3.6.1 Identify and explore anomalies N
20287 2.3.6.2 Disaggregate the data at the district, school, or classroom level N
as appropriate (e.g., grade levels, departments, subject areas,
and subgroups [socio-economic status, ethnicity])
20288 2.3.6.3 Analyze for gaps and strengths in student achievement N
20289 2.3.6.4 Check alignment of instruction with test content N
20290 2.3.6.5 Identify trends (e.g., longitudinal, cohort) N
20291 2.3.6.6 Identify over/under-achieving schools, programs, grade levels, N
teachers, etc..
20292 2.3.6.7 Determine gaps between actual student achievement and N
achievement targets or expectations
20293 2.3.6.8 Feed data/results to appropriate decision makers N
20294 2.3.6.9 Provide feedback to state and federal testing agencies or test N
publishers on quality issues and needed improvements

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 Hierarchy Metrics
PCF ID ID Name available?
20295 2.3.7 Provide training on analyzing and using data N
20296 2.3.7.1 Provide training on data analysis at the district, school, and N
classroom levels
20297 2.3.7.2 Provide data utilization training to district, school, and N
classroom levels
20298 2.3.8 Report assessment results to students, stakeholders, and district N
leadership
20299 2.3.8.1 Identify a data management system to archive and retrieve N
data
20300 2.3.8.2 Identify audiences N
20301 2.3.8.3 Determine information needs of each audience N
20302 2.3.8.4 Determine products to meet audiences’ needs N
20303 2.3.8.5 Determine format and content and specifications for each N
product
20304 2.3.8.6 Develop timelines aligned with deadlines and audience N
requirements
20305 2.3.8.7 Produce each reporting product N
20306 2.3.8.8 Publish each reporting product N
20307 2.3.8.9 Present findings N
20308 2.3.8.9.1 Gather feedback on the usefulness of the reports N
20309 2.4 Evaluate programs N
20310 2.4.1 Determine programs to be evaluated N
20311 2.4.1.1 Determine (and develop instruments where necessary) the data N
to be collected, including perception and background surveys,
student performance data, observation checklists, comparable
schools’ data, etc..
20312 2.4.1.2 Gather the data N
20313 2.4.1.3 Analyze the collected data N
20314 2.4.1.4 Evaluate the program/determine program recommendations N

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 Hierarchy Metrics
PCF ID ID Name available?
20315 3.0 Design and Deliver Student Support Services N
20316 3.1 Identify requirements for support services N
20317 3.1.1 Interpret rules and regulations N
20318 3.1.2 Conduct a district needs assessment for support services N
20319 3.1.3 Provide clear process for identifying student needs for support N
service
20320 3.1.3.1 Develop referral committee guidelines N
20321 3.1.4 Identify gaps in services N
20322 3.1.5 Collaborate between services N
20323 3.2 Establish entrance and exit criteria for student support services N
20324 3.2.1 Establish referral criteria N
20325 3.2.2 Establish acceptance criteria N
20326 3.2.3 Establish exit criteria N
20327 3.2.4 Develop intervention programs N
20328 3.2.5 Identify the Least Restrictive Environment (LRE) for special N
education students
20329 3.3 Evaluate support programs and services N
20330 3.3.1 Train educators to observe student response to intervention, N
support programs, and services
20331 3.3.2 Monitor student progress resulting from intervention N
20332 3.3.3 Evaluate effectiveness of services to meet students’ needs N
20333 3.4 Identify and coordinate community services related to student N
needs
20334 3.4.1 Identify/Maintain community partnership opportunities to N
support mentoring, tutoring, academic enrichment, etc..
20335 3.4.2 Coordinate direct services of classroom volunteers N
20336 3.4.2.1 Determine the capacity and expertise of community partners to N
deliver services
20337 3.4.2.2 Provide a connecting/marketing mechanism between N
community provider (before, after, and during school) and
individual student/ family needs
20338 3.4.2.3 Connect individual needs to best available services N
20339 3.4.2.4 Provide support (staff development) for instructional aides N
20340 3.5 Design and implement parent engagement programs N
20341 3.5.1 Plan and evaluate student and stakeholder engagement in N
educational programs and services
20342 3.5.1.1 Establish family engagement policies and procedures N
20343 3.5.1.2 Develop communication venues for key educational programs N
and services
20344 3.5.1.3 Assess satisfaction/engagement of students and stakeholders N

20345 3.5.1.4 Analyze satisfaction/engagement data N

20346 3.5.1.5 Use data to improve satisfaction/ engagement N
20347 3.5.2 Provide parent education N
20348 3.5.2.1 Identify parent education needs and services N

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 Hierarchy Metrics
PCF ID ID Name available?
20349 3.5.2.2 Implement parent education programs/services N
20350 3.5.2.3 Evaluate effectiveness of parent education programs/services N

20351 3.5.2.4 Revise and improve parent education programs and services N

20352 3.5.3 Coordinate and collaborate with parent/ teacher organizations N

20353 3.6 Design and implement counseling services N
20354 3.6.1 Develop academic planning and counseling services N
20355 3.6.1.1 Identify student needs and requirements to complete N
graduation requirements
20356 3.6.1.1.1 Develop graduation plans N
20357 3.6.1.1.2 Monitor completion of graduation plans N
20358 3.6.1.1.3 Provide intervention to students who are not on track to N
complete graduation plans
20359 3.6.1.2 Develop career counseling and pathways for post-graduation N

20360 3.6.1.3 Communicate college and career opportunities N

20361 3.6.1.3.1 Provide on-site and web-based information N
20362 3.6.1.3.2 Develop K–12 strategies to communicate college and career N
opportunities
20363 3.6.2 Develop counseling programs N
20364 3.6.3 Align guidance services to support instruction N
20365 3.6.4 Identify barriers to student academic achievement N
20366 3.7 Design and implement social services N
20367 3.7.1 Provide social service support for families/ students N
20368 3.7.2 Provide homeless services N
20369 3.7.3 Provide migrant services N
20370 3.7.4 Utilize case management process to streamline and avoid N
duplication of services to individual student
20371 3.7.5 Manage outsourced services (e.g., child psychologist) N
20372 3.7.6 Identify and communicate web-based support programs N
20373 3.8 Design and align extra-curricular services such as interscholastic N
athletics, clubs, other enrichment opportunities
20374 3.9 Design and implement alternative education and interventions N
20375 3.9.1 Create alternative academic and discipline schools or programs N

20376 3.9.2 Provide early intervention for at-risk students N

20377 3.9.3 Develop student attendance policies and procedures N
20378 3.9.3.1 Develop student attendance tracking methods N
20379 3.9.3.2 Monitor student attendance N
20380 3.9.3.3 Develop interventions and diversion programs for student N
truancy
20381 3.9.3.4 Identify performance measures for student attendance and N
truancy

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 Hierarchy Metrics
PCF ID ID Name available?
20382 3.9.3.5 Report performance measures for student attendance and N
truancy
20383 3.9.4 Develop student behavior management policies and procedures N

20384 3.9.4.1 Develop district discipline management plan N

20385 3.9.4.2 Identify levels of student discipline management N
20386 3.9.4.3 Identify appropriate consequences to discipline infractions N
20387 3.9.4.4 Track student discipline infractions N
20388 3.9.4.5 Develop discipline performance measures N
20389 3.9.4.6 Analyze discipline data N
20390 3.9.4.7 Revise discipline management plan, policies, or procedures N
20391 3.10 Design and implement student health services N
20392 3.10.1 Establish nursing services N
20393 3.10.2 Develop pregnancy services N
20394 3.10.2.1 Identify student needs N
20395 3.10.2.2 Provide teen parenting programs N
20396 3.10.3 Develop health and wellness strategies N
20397 3.10.3.1 Develop diabetes identification and counseling services N
20398 3.10.3.2 Develop vision and hearing screening N

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 Hierarchy Metrics
PCF ID ID Name available?
20399 4.0 Design and Manage Operations N
20400 4.1 Plan for and manage student enrollment N
20401 4.1.1 Manage student enrollment N
20402 4.1.1.1 Conduct demographic analysis N
20403 4.1.1.2 Develop long-range demographic forecast N
20404 4.1.1.3 Develop short- and long-term enrollment projections N
20405 4.1.1.4 Monitor accuracy of enrollment projections N
20406 4.1.2 Manage student admissions and placement N
20407 4.1.2.1 Develop policies and procedures for admissions and N
placements
20408 4.1.2.2 Identify support technologies for admission and placement N
20409 4.1.2.3 Monitor effectiveness of admissions N
20410 4.1.2.3.1 Develop performance measures for admissions and N
placements
20411 4.1.2.3.2 Solicit feedback from students and stakeholders N
20412 4.1.2.3.3 Improve admission and placement procedures N
20413 4.1.3 Develop district school year calendar N
20414 4.1.3.1 Engage stakeholders (community, parents, staff, teachers, etc.) N

20415 4.1.3.2 Develop calendar options N

20416 4.1.3.3 Present calendar to board for approval N
10216 4.2 Procure materials and services Y
10277 4.2.1 Develop sourcing strategies Y
10281 4.2.1.1 Develop procurement plan Y
10282 4.2.1.2 Clarify purchasing requirements N
10283 4.2.1.3 Develop inventory strategy N
10284 4.2.1.4 Match needs to supply capabilities N
10285 4.2.1.5 Analyze district’s purchasing history N
10286 4.2.1.6 Seek opportunities to improve efficiency and value N
10287 4.2.1.7 Collaborate with suppliers to identify sourcing opportunities N
10278 4.2.2 Select suppliers and develop/maintain contracts Y
20417 4.2.2.1 Identify suppliers (create request for bids list) N
10289 4.2.2.2 Certify and validate suppliers (receive and accept bids; create N
a bids list)
20418 4.2.2.3 Approve bids N
10291 4.2.2.4 Manage contracts N
10279 4.2.3 Order materials and services Y
10292 4.2.3.1 Process/Review requisitions N
10293 4.2.3.2 Approve requisitions N
10294 4.2.3.3 Monitor vendor quotes N
10295 4.2.3.4 Create/Distribute purchase orders N
10296 4.2.3.5 Expedite orders and satisfy inquiries N
10297 4.2.3.6 Record receipt of goods Y
10298 4.2.3.7 Research/Resolve exceptions N
10280 4.2.4 Manage suppliers Y

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 Hierarchy Metrics
PCF ID ID Name available?
10299 4.2.4.1 Monitor/Manage supplier information N
10300 4.2.4.2 Prepare/Analyze spending and vendor performance N
10301 4.2.4.3 Support inventory processes N
10302 4.2.4.4 Monitor quality of product delivered N
10219 4.3 Manage logistics and warehousing Y
20419 4.3.1 Define logistics strategy N
10343 4.3.1.1 Translate district requirements into logistics requirements N
10344 4.3.1.2 Design logistics network N
10345 4.3.1.3 Communicate outsourcing needs N
10346 4.3.1.4 Develop and maintain delivery service policy N
10347 4.3.1.5 Optimize distribution to schools’ schedules and costs N
10348 4.3.1.6 Define key performance measures N
10339 4.3.2 Plan and manage inbound material flow Y
10349 4.3.2.1 Plan receipt of deliveries N
10350 4.3.2.2 Manage receivables flow N
10351 4.3.2.3 Monitor receivables delivery performance N
10352 4.3.2.4 Manage flow of returned products N
10340 4.3.3 Operate warehousing Y
10353 4.3.3.1 Track inventory deployment N
10354 4.3.3.2 Receive, inspect, and store receivables N
10355 4.3.3.3 Track inventory availability N
10356 4.3.3.4 Pick, pack, and ship materials delivery N
10357 4.3.3.5 Track inventory accuracy N
10358 4.3.3.6 Track third-party logistics storage and shipping performance N
10341 4.3.4 Operate delivery of materials Y
10360 4.3.4.1 Plan, transport, and deliver materials to schools N
10361 4.3.4.2 Track delivery performance N
10362 4.3.4.3 Manage delivery fleet N
10363 4.3.4.4 Process and audit work orders, requisitions, and documents N
10342 4.3.5 Manage returns; manage reverse logistics Y
10364 4.3.5.1 Authorize and process returns N
10365 4.3.5.2 Perform reverse logistics N
10366 4.3.5.3 Perform salvage activities N
10367 4.3.5.4 Manage and process warranty claims N
14195 4.3.5.5 Manage repair/refurbishment and return to customer/inventory N

20420 4.4 Manage transportation of students N

20421 4.4.1 Design routes and schedules N
20422 4.4.1.1 Build and maintain address and GIS (Geographic Information N
System) data
20423 4.4.1.2 Build and maintain student residence files N
20424 4.4.1.3 Optimize routes and loads N
20425 4.4.1.4 Evaluate cost effectiveness of transportation services N
20426 4.4.1.4.1 Identify effectiveness/ efficiency measures N
20427 4.4.1.4.2 Develop transportation performance reports N

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 Hierarchy Metrics
PCF ID ID Name available?
20428 4.4.2 Plan and deliver special routes and services to support N
instructional needs
20429 4.4.2.1 Schedule events N
20430 4.4.2.2 Assign resources N
20431 4.4.2.3 Coordination with curriculum and instructional plans N
20432 4.4.3 Manage vehicle acquisition, maintenance, and replacement N
20433 4.4.3.1 Inventory vehicles, maintenance logs N
20434 4.4.3.2 Build requirements for vehicles, solicit bids, order N
20435 4.5 Manage food services N
20436 4.5.1 Certify individual student eligibility for meals N
20437 4.5.2 Comply with federal and state regulations N
20438 4.5.3 Develop meal plans following nutritional guidelines N
20439 4.5.4 Procure foods N
20440 4.5.5 Deliver meals N
20441 4.5.6 Coordinate and collaborate with other departments (e.g., N
maintenance, safety, custodial, etc.)
20442 4.6 Provide library and media services N
20443 4.6.1 Develop collection plan and acquisition budget N
20444 4.6.2 Identify automated library service technology N
20445 4.6.3 Identify digital media services N
20446 4.6.4 Collaborate with educational staff to develop instructional N
support procedures and materials

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 Hierarchy Metrics
PCF ID ID Name available?
10006 5.0 Manage Student and Stakeholder Relationship and Engagement Y

10378 5.1 Develop student and stakeholder listening strategies Y

20447 5.1.1 Determine market requirements for educational programs and N
services
20448 5.1.1.1 Identify educational and program services needs and N
requirements of students and stakeholders
20086 5.1.1.2 Determine student and stakeholder support requirements N
20449 5.1.1.3 Establish communication mechanisms for student and N
stakeholders to obtain educational and support services
20450 5.1.1.4 Develop innovation strategies to meet and exceed student and N
stakeholder expectations of educational programs and support
services
20451 5.1.2 Develop voice of the customer strategies N
10381 5.1.2.1 Identify students and stakeholder segmentation N
20452 5.1.2.2 Identify listening mechanisms for former, existing, and N
potential students and stakeholders (parents, community)
20453 5.1.2.2.1 Gather voice of the customer (VOC ) data (focus groups, N
surveys, etc.)
20454 5.1.2.2.2 Disaggregate and analyze VOC data N
10385 5.1.2.3 Analyze feedback of customer needs and requirements N
10382 5.1.3 Define customer service policies and procedures N
10383 5.1.3.1 Identify district customer service standards Y
20455 5.1.3.1.1 Communicate district customer service standards N
20456 5.1.3.1.2 Conduct training on district customer service standards N
20457 5.1.3.1.3 Identify customer service performance measures N
20458 5.2 Plan and manage student and stakeholder relationship and N
engagement strategies
20459 5.2.1 Plan and manage student and stakeholder relationship and N
engagement
20460 5.2.1.1 Identify student and stakeholder engagement strategies N
20461 5.2.1.1.1 Monitor quality of student and stakeholder engagement N
strategies
20462 5.2.1.1.2 Evaluate quality of student and stakeholder engagement N
strategies
20463 5.2.1.2 Develop strategies to acquire and retain students and N
stakeholders
10388 5.2.2 Manage stakeholder requests/inquiries Y
10394 5.2.2.1 Receive customer information/ open records requests/inquiries N

13482 5.2.2.2 Route customer information/open records requests/inquiries N

10396 5.2.2.3 Respond to customer information/ open records N
requests/inquiries
10389 5.2.3 Manage student and stakeholder complaints N
10397 5.2.3.1 Receive student and stakeholder complaints N

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 Hierarchy Metrics
PCF ID ID Name available?
10398 5.2.3.2 Route student and stakeholder complaints N
10399 5.2.3.3 Resolve student and stakeholder complaints N
10400 5.2.3.4 Respond to student and stakeholder complaints N
20464 5.2.3.5 Collect, track, and analyze complaint data N
20595 5.3 Measure and evaluate student and stakeholder service strategies N

10401 5.3.1 Measure customer satisfaction N

11687 5.3.1.1 Gather and solicit students and stakeholder feedback on N
educational and support services
11688 5.3.1.2 Analyze educational and support services satisfaction data and N
identify improvement and innovation opportunities
18126 5.3.1.3 Report student and stakeholder feedback on educational and N
support services
10402 5.3.2 Measure stakeholder satisfaction with complaint handling and N
resolution
11236 5.3.2.1 Solicit stakeholder feedback on complaint handling and N
resolution
11237 5.3.2.2 Analyze stakeholder complaint data and identify improvement N
opportunities
20465 5.4 Manage district communications N
16848 5.4.1 Develop communication strategies N
18627 5.4.1.1 Formulate communication plan N
20466 5.4.1.1.1 Identify key messages N
20467 5.4.1.1.2 Identify target audiences N
20468 5.4.1.1.3 Identify measurable objectives N
20469 5.4.1.1.4 Develop strategies and tactics to support objectives N
20470 5.4.2 Develop district brand N
20471 5.4.2.1 Define unique district brand message N
20472 5.4.2.2 Embed brand in communications N
20473 5.4.2.3 Measure and reassess branding activities against district N
strategy and vision
20474 5.4.3 Manage social media N
20475 5.4.3.1 Develop social media strategy N
20476 5.4.3.2 Define social media performance measures N
16627 5.4.3.3 Monitor and respond to social media activity N
20477 5.4.3.4 Execute social media campaigns N
20478 5.4.3.5 Evaluate social media performance measures N
20010 5.4.4 Design and develop publications N
10167 5.4.4.1 Define publications objectives and strategy N
10160 5.4.4.2 Define target audiences N
10171 5.4.4.3 Identify publication performance measures N
10159 5.4.4.4 Develop publications N
10170 5.4.4.5 Evaluate publication performance measures N
20479 5.4.5 Develop and manage media campaigns N
20480 5.4.5.1 Define media objectives N

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 Hierarchy Metrics
PCF ID ID Name available?
20481 5.4.5.2 Develop marketing messages N
20482 5.4.5.3 Define target audience N
20483 5.4.5.4 Engage media provider N
20484 5.4.5.5 Develop and execute media campaign(s) N
20485 5.4.5.6 Assess media campaign performance N
20486 5.5 Develop and manage district websites N
20487 5.5.1 Gather information on website design N
20488 5.5.2 Create plan for website development N
20489 5.5.3 Design websites N
20490 5.5.4 Develop websites N
20491 5.5.5 Test and launch websites N
20492 5.5.6 Maintain websites N
16614 5.5.7 Evaluate websites N

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 Hierarchy Metrics
PCF ID ID Name available?
10007 6.0 Develop and Manage Human Capital Y
17043 6.1 Develop and manage human resources (HR) planning, policies, N
and strategies
17044 6.1.1 Develop human resources strategy N
10418 6.1.1.1 Identify strategic HR needs N
10419 6.1.1.2 Define HR and business function roles and accountability N
10420 6.1.1.3 Determine HR costs N
10421 6.1.1.4 Establish HR measures N
10422 6.1.1.5 Communicate HR strategies N
10432 6.1.1.6 Develop strategy for HR systems/ technologies/tools N
17045 6.1.2 Develop and implement human resources plans N
10423 6.1.2.1 Gather skill requirements according to district strategy and N
educational and operational needs
10424 6.1.2.2 Plan employee resourcing requirements per department and N
campus
10425 6.1.2.3 Develop compensation plan N
10426 6.1.2.4 Develop succession plan N
10427 6.1.2.5 Develop employee diversity plan N
10428 6.1.2.6 Develop other HR programs N
10429 6.1.2.7 Develop HR policies N
10430 6.1.2.8 Administer HR policies N
10431 6.1.2.9 Plan employee benefits N
10433 6.1.2.10 Develop work force strategy models N
10417 6.1.3 Monitor and update plans N
10434 6.1.3.1 Monitor HR performance measures N
10435 6.1.3.2 Analyze contribution to district goals and objectives N
10436 6.1.3.3 Communicate plans and provide updates to board of N
education/ trustees
20493 6.1.3.4 Determine value added from HR function N
10438 6.1.3.5 Review and revise HR plans N
10410 6.2 Recruit/Source and Screen/Select employees Y
10439 6.2.1 Create and develop employee requisitions/ vacancy posting N
10445 6.2.1.1 Align staffing plan to work force plan and district strategies/ N
resource needs
10446 6.2.1.2 Develop and open job requisition N
10447 6.2.1.3 Develop job description N
10448 6.2.1.4 Post requisition N
10449 6.2.1.5 Manage internal/external job posting Web sites N
10450 6.2.1.6 Change/Update requisition N
10451 6.2.1.7 Notify hiring manager N
10452 6.2.1.8 Manage requisition date N
10440 6.2.2 Recruit/Source candidates N
10453 6.2.2.1 Determine recruitment methods N
10454 6.2.2.2 Perform recruiting activities/ events N
20494 6.2.2.3 Evaluate recruitment effectiveness N

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 Hierarchy Metrics
PCF ID ID Name available?
20123 6.2.3 Screen/Select candidates N
10456 6.2.3.1 Identify and deploy candidate selection tools N
10457 6.2.3.2 Interview candidates N
10458 6.2.3.3 Test candidates N
10459 6.2.3.4 Select and reject candidates N
10444 6.2.4 Manage pre-placement verification N
10460 6.2.4.1 Complete candidate background information N
20495 6.2.4.2 Conduct pre-employment screening N
20496 6.2.4.3 Recommend/Not recommend candidate N
10443 6.2.5 Manage new hire/rehire Y
10463 6.2.5.1 Draw up and make offer N
10464 6.2.5.2 Negotiate offer N
10465 6.2.5.3 Hire candidate N
20497 6.2.6 Track candidates N
10466 6.2.6.1 Create applicant record N
10467 6.2.6.2 Manage/Track applicant data N
10468 6.2.6.3 Archive and retain records of non-hires N
20498 6.2.7 Manage substitute teaching staff N
20499 6.2.7.1 Identify substitute qualifications and requirements N
20500 6.2.7.2 Develop substitute hiring methods N
20501 6.2.7.3 Identify and deploy substitute scheduling and tracking tools N
20502 6.2.7.4 Monitor substitute use and effectiveness N
10411 6.3 Develop and counsel employees Y
10469 6.3.1 Manage employee orientation and assignment Y
10474 6.3.1.1 Create/Maintain employee on-boarding program N
20503 6.3.1.2 Introduce new employees to managers N
20504 6.3.1.3 Introduce workplace N
11243 6.3.1.4 Evaluate the effectiveness of employee on-boarding program N

10470 6.3.2 Manage employee performance Y

10479 6.3.2.1 Define performance objectives N
10480 6.3.2.2 Review, appraise, and manage employee performance N
10481 6.3.2.3 Evaluate and review performance program N
17052 6.3.3 Manage employee relations N
20505 6.3.3.1 Manage health and safety N
10483 6.3.3.2 Manage labor relations N
10484 6.3.3.3 Manage collective bargaining process N
10485 6.3.3.4 Manage labor management partnerships N
10472 6.3.4 Manage employee development Y
10487 6.3.4.1 Define employee development guidelines N
10488 6.3.4.2 Develop employee career plans N
17051 6.3.4.3 Manage employee skill and competency development N
10473 6.3.5 Develop and train employees Y
10490 6.3.5.1 Align employee, school, and district development needs N
10491 6.3.5.2 Align learning programs with competencies N

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PCF ID ID Name available?
10492 6.3.5.3 Establish training needs by analysis of required and available N
skills
10493 6.3.5.4 Develop, conduct, and manage employee and/or management Y
training programs
20506 6.3.5.4.1 Reinforce training and development N
20507 6.3.5.4.2 Provide coaching, mentoring, peer sharing N
12135 6.3.5.5 Evaluate training effectiveness and efficiency N
10412 6.4 Reward, retain, and engage employees Y
10494 6.4.1 Develop and manage reward, recognition, and incentive Y
programs
10498 6.4.1.1 Develop salary/compensation structure and plan N
10499 6.4.1.2 Develop benefits, reward, and incentive plan N
10500 6.4.1.3 Perform competitive analysis of benefit, rewards, and N
incentives
10501 6.4.1.4 Identify compensation requirements based on financial N
benefits and HR policies
10502 6.4.1.5 Administer compensation, rewards, and incentives to N
employees
20508 6.4.2 Develop and manage employee engagement and satisfaction N
20509 6.4.2.1 Determine key elements that affect workforce engagement N
20510 6.4.2.2 Differentiate engagement elements for different workforce N
groups and segments
20511 6.4.2.3 Determine workforce engagement and satisfaction assessment N
methods
20512 6.4.2.4 Administer assessments N
20513 6.4.2.5 Establish engagement and satisfaction performance measures N

20514 6.4.2.6 Analyze and report engagement and satisfaction results N

10495 6.4.3 Manage and administer benefits N
10504 6.4.3.1 Deliver employee benefits program N
10505 6.4.3.2 Administer benefit enrollment N
10506 6.4.3.3 Process claims N
10507 6.4.3.4 Perform benefit reconciliation N
20131 6.4.4 Manage employee assistance and retention N
10508 6.4.4.1 Deliver programs to support work/ life balance for employees N

10509 6.4.4.2 Develop family support systems N

10510 6.4.4.3 Review retention and engagement indicators N
10511 6.4.4.4 Review compensation plan N
10497 6.4.5 Administer payroll Y
10413 6.5 Redeploy and retire employees Y
10512 6.5.1 Manage promotion and demotion process N
10513 6.5.2 Manage separation Y
10514 6.5.3 Manage retirement N
10515 6.5.4 Manage leave of absence, sabbatical N

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PCF ID ID Name available?
10516 6.5.5 Develop and implement employee reduction in force policies N
and regulations
10517 6.5.6 Manage deployment of personnel N
17055 6.5.7 Relocate employees and manage assignments N
20515 6.5.8 Manage former employees N
20516 6.5.8.1 Manage employee relocation process N
20134 6.6 Manage employee information N
10522 6.6.1 Manage reporting processes N
10523 6.6.2 Manage employee inquiry process Y
10524 6.6.3 Manage and maintain employee data N
10525 6.6.4 Manage human resource information systems (HRIS) N
10526 6.6.5 Develop and manage employee metrics N
10527 6.6.6 Develop and manage time and attendance systems N
17057 6.6.7 Manage employee communication N
10529 6.6.7.1 Develop employee communication plan N
10530 6.6.7.2 Manage/Collect employee suggestions and perform employee N
research
10531 6.6.7.3 Manage employee grievances Y
10532 6.6.7.4 Publish employee communications N

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 Hierarchy Metrics
PCF ID ID Name available?
10008 7.0 Manage Information Technology Y
10563 7.1 Manage the business of information technology (IT) Y
20517 7.1.1 Develop an information plan to collect data and provide N
information for data driven decision making
20518 7.1.1.1 Define a data dictionary and the periodicity for collecting and N
reporting data for each department, program, and school
20519 7.1.1.2 Describe the costs and benefits for collecting, reporting, and N
making data-driven decisions for each department, program,
and school
20520 7.1.1.3 Identify the district-, department-, and campus-level staff N
responsible for knowledge management
10570 7.1.2 Develop the enterprise IT strategy Y
10603 7.1.2.1 Build strategic intelligence N
10604 7.1.2.2 Identify long-term IT needs of the enterprise in collaboration N
with stakeholders
10605 7.1.2.3 Define strategic standards, guidelines, and principles N
10606 7.1.2.4 Define and establish IT architecture and development N
standards
10607 7.1.2.5 Define strategic vendors for IT components N
10608 7.1.2.6 Establish IT governance organization and processes N
10609 7.1.2.7 Build strategic plan to support business objectives N
10571 7.1.3 Define the enterprise architecture N
10611 7.1.3.1 Establish the enterprise architecture definition N
10612 7.1.3.2 Confirm enterprise architecture maintenance approach N
10613 7.1.3.3 Maintain the relevance of the enterprise architecture N
10614 7.1.3.4 Act as clearinghouse for IT research and innovation N
10615 7.1.3.5 Govern the enterprise architecture N
10573 7.1.4 Perform IT research and innovation N
10620 7.1.4.1 Explore technologies to innovate IT services and solutions N
10621 7.1.4.2 Transition viable technologies for IT services and solutions N
development
10575 7.1.5 Evaluate and communicate IT business value and performance Y

10625 7.1.5.1 Establish and monitor key performance indicators N

10626 7.1.5.2 Evaluate IT plan performance N
10627 7.1.5.3 Communicate IT value N
10564 7.2 Develop and manage IT customer relationships Y
10578 7.2.1 Develop IT services and solutions strategy Y
11244 7.2.1.1 Research IT services and solutions to address business and N
user requirements
11245 7.2.1.2 Translate business and user requirements into IT services and N
solutions requirements
11246 7.2.1.3 Formulate IT services and solutions strategic initiatives N
11247 7.2.1.4 Coordinate strategies with internal stakeholders to ensure N
alignment

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 Hierarchy Metrics
PCF ID ID Name available?
11248 7.2.1.5 Evaluate and select IT services and solutions strategic N
initiatives
20521 7.2.1.6 Maximize the value of the IT Portfolio N
10579 7.2.2 Develop and manage IT service levels N
10640 7.2.2.1 Create and maintain the IT services and solutions catalog N
10641 7.2.2.2 Establish and maintain business and IT service level N
agreements
10642 7.2.2.3 Evaluate and report service level attainment results N
10643 7.2.2.4 Communicate business and IT service level improvement N
opportunities
10581 7.2.3 Manage IT customer satisfaction Y
10647 7.2.3.1 Capture and analyze customer satisfaction N
10648 7.2.3.2 Assess and communicate customer satisfaction patterns N
10582 7.2.4 Market IT services and solutions N
10650 7.2.4.1 Develop IT services and solutions marketing strategy N
10651 7.2.4.2 Develop and manage IT customer strategy N
10652 7.2.4.3 Manage IT services and solutions advertising and promotional N
campaigns
10653 7.2.4.4 Process and track IT services and solutions orders N

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 Hierarchy Metrics
PCF ID ID Name available?
17058 8.0 Manage Financial Resources Y
10728 8.1 Perform planning and management accounting Y
10738 8.1.1 Perform planning/budgeting/forecasting Y
10771 8.1.1.1 Develop and maintain budget policies and procedures N
10772 8.1.1.2 Prepare periodic budgets and plans N
10773 8.1.1.3 Prepare periodic forecasts N
10739 8.1.2 Perform cost accounting and control Y
10774 8.1.2.1 Perform inventory accounting N
10740 8.1.3 Perform cost management N
10778 8.1.3.1 Determine key cost drivers N
10779 8.1.3.2 Measure cost drivers N
10780 8.1.3.3 Determine critical activities N
10781 8.1.3.4 Manage asset resource deployment and utilization N
10741 8.1.4 Evaluate and manage financial performance Y
10782 8.1.4.1 Evaluate program and services effectiveness N
10783 8.1.4.2 Evaluate new programs and services N
10784 8.1.4.3 Perform life cycle costing N
10785 8.1.4.4 Optimize match of programs and services to student needs N
10786 8.1.4.5 Track performance of new program and services strategies N
10787 8.1.4.6 Prepare activity-based performance measures N
10788 8.1.4.7 Manage continuous cost improvement N
10729 8.2 Perform revenue accounting Y
20522 8.2.1 Process taxpayer accounts N
20523 8.2.1.1 Establish collection policies N
20524 8.2.1.2 Assess and bill new properties N
20525 8.2.1.3 Review existing properties N
20526 8.2.1.4 Produce assessment/collection reports N
10743 8.2.2 Generate tax statements Y
10794 8.2.2.1 Maintain property/taxpayer master files Y
10795 8.2.2.2 Generate taxpayer billing data Y
10796 8.2.2.3 Transmit billing data to taxpayers Y
10797 8.2.2.4 Post receivable entries Y
10798 8.2.2.5 Resolve customer assessment inquiries 18 Y
10744 8.2.3 Process accounts receivable (AR) Y
10799 8.2.3.1 Establish AR policies N
10800 8.2.3.2 Receive/Deposit payments N
10801 8.2.3.3 Apply cash remittances N
10802 8.2.3.4 Prepare AR reports N
10803 8.2.3.5 Post AR activity to the general ledger N
10745 8.2.4 Manage and process collections Y
10804 8.2.4.1 Establish policies for delinquent accounts N
10805 8.2.4.2 Analyze delinquent account balances N
10806 8.2.4.3 Correspond/Negotiate with delinquent accounts N
10807 8.2.4.4 Discuss account resolution with internal parties N
10808 8.2.4.5 Process adjustments/write-off balances N

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 Hierarchy Metrics
PCF ID ID Name available?
10746 8.2.5 Manage and process adjustments/ deductions Y
10809 8.2.5.1 Establish policies/procedures for adjustments N
10810 8.2.5.2 Analyze adjustments N
10811 8.2.5.3 Correspond/Negotiate with taxpayer N
10812 8.2.5.4 Discuss resolution with internal parties N
10813 8.2.5.5 Prepare assessment adjustments N
10814 8.2.5.6 Process related entries N
10730 8.3 Perform general accounting and reporting Y
10747 8.3.1 Manage policies and procedures Y
10815 8.3.1.1 Negotiate service level agreements N
10816 8.3.1.2 Establish accounting policies N
10817 8.3.1.3 Set up and enforce approval limits N
10818 8.3.1.4 Establish common financial systems N
10748 8.3.2 Perform general accounting Y
10819 8.3.2.1 Maintain chart of accounts N
10820 8.3.2.2 Process journal entries N
10821 8.3.2.3 Process allocations N
10822 8.3.2.4 Process period-end adjustments (e.g., accruals and currency N
conversions, etc.)
10823 8.3.2.5 Post and reconcile interagency transactions N
10824 8.3.2.6 Reconcile general ledger accounts N
10825 8.3.2.7 Perform consolidations and process eliminations N
10826 8.3.2.8 Prepare trial balance N
10827 8.3.2.9 Prepare and post management adjustments N
10749 8.3.3 Perform fixed asset accounting (facilities) Y
10828 8.3.3.1 Establish fixed asset policies and procedures N
10829 8.3.3.2 Maintain fixed asset master data files N
10830 8.3.3.3 Process and record fixed asset additions and retires N
10831 8.3.3.4 Process and record fixed asset adjustments, enhancements, N
revaluations, and transfers
10832 8.3.3.5 Process and record fixed asset maintenance and repair N
expenses
10833 8.3.3.6 Calculate and record depreciation expense N
10834 8.3.3.7 Reconcile fixed asset ledger N
10835 8.3.3.8 Track fixed assets including physical inventory N
10836 8.3.3.9 Provide fixed asset data to support tax, statutory, and N
regulatory reporting
10750 8.3.4 Perform financial reporting Y
10837 8.3.4.1 Prepare departmental financial statements N
10838 8.3.4.2 Prepare consolidated financial statements N
10839 8.3.4.3 Perform departmental reporting/ review management reports N

10840 8.3.4.4 Perform consolidated reporting/ review of cost management N

reports
10841 8.3.4.5 Prepare statements for board N

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PCF ID ID Name available?
10842 8.3.4.6 Produce quarterly/annual filings and public reports N
10843 8.3.4.7 Produce regulatory reports N
10731 8.4 Manage fixed assets budgets Y
10751 8.4.1 Perform capital planning and project approval Y
10844 8.4.1.1 Develop capital investment policies and procedures N
10845 8.4.1.2 Develop and approve capital expenditure plans and budgets N
10846 8.4.1.3 Review and approve capital projects and fixed asset N
acquisitions
10847 8.4.1.4 Perform justification for bond/ project approval N
10752 8.4.2 Perform capital project accounting Y
10848 8.4.2.1 Create project account codes N
10849 8.4.2.2 Record project-related transactions N
10850 8.4.2.3 Monitor and track capital projects and budget spending N
10851 8.4.2.4 Close/Capitalize projects N
10852 8.4.2.5 Measure variance in budgeted and actual expenditure on N
completed capital projects
10732 8.5 Process payroll Y
10753 8.5.1 Report time Y
10853 8.5.1.1 Establish policies and procedures N
10854 8.5.1.2 Collect and record employee time information N
10855 8.5.1.3 Analyze and report paid and unpaid leave N
10856 8.5.1.4 Monitor regular overtime and other hours N
10857 8.5.1.5 Analyze and report employee utilization N
10754 8.5.2 Manage pay Y
10858 8.5.2.1 Enter employee time into payroll system N
10859 8.5.2.2 Maintain and administer employee earnings information N
10860 8.5.2.3 Maintain and administer applicable deductions N
10861 8.5.2.4 Monitor changes in tax status of employees N
10862 8.5.2.5 Process and distribute payments N
10863 8.5.2.6 Process and distribute manual checks N
10864 8.5.2.7 Process end-of-period adjustments N
10865 8.5.2.8 Respond to employee payroll inquiries N
10755 8.5.3 Process payroll taxes Y
10866 8.5.3.1 Calculate and pay applicable payroll taxes N
10867 8.5.3.2 Produce and distribute employee annual tax statements N
10868 8.5.3.3 File regulatory payroll tax forms N
10733 8.6 Process accounts payable and expense reimbursements Y
10756 8.6.1 Process accounts payable (AP) Y
10869 8.6.1.1 Verify AP pay file with purchase order vendor master file N
10870 8.6.1.2 Maintain/Manage electronic commerce N
10871 8.6.1.3 Audit invoices and key data into AP system N
10872 8.6.1.4 Approve payments N
10873 8.6.1.5 Process financial accruals and reversals N
10874 8.6.1.6 Process payroll taxes N
10875 8.6.1.7 Research/Resolve payroll exceptions N

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 Hierarchy Metrics
PCF ID ID Name available?
10876 8.6.1.8 Process payments Y
10877 8.6.1.9 Respond to AP inquiries N
10878 8.6.1.9.1 Retain records N
10879 8.6.1.9.2 Adjust accounting records N
10757 8.6.2 Process expense reimbursements Y
10880 8.6.2.1 Establish and communicate expense reimbursement policies N
and approval limits
10881 8.6.2.2 Capture and report relevant tax data N
10882 8.6.2.3 Approve reimbursements and advances N
10883 8.6.2.4 Process reimbursements and advances N
10884 8.6.2.5 Manage personal accounts N
10734 8.7 Manage treasury operations Y
10758 8.7.1 Manage treasury policies and procedures N
10885 8.7.1.1 Establish scope and governance of treasury operations N
10886 8.7.1.2 Establish and publish treasury policies N
10887 8.7.1.3 Develop treasury procedures N
10888 8.7.1.4 Monitor treasury procedures N
10889 8.7.1.5 Audit treasury procedures N
10890 8.7.1.6 Revise treasury procedures N
10891 8.7.1.7 Develop and confirm internal controls for treasury N
10892 8.7.1.8 Define system security requirements N
10759 8.7.2 Manage cash Y
10893 8.7.2.1 Manage and reconcile cash positions N
10894 8.7.2.2 Manage cash equivalents N
10895 8.7.2.3 Process and oversee electronic fund transfers (EFTs) N
10896 8.7.2.4 Develop cash flow forecasts N
10897 8.7.2.5 Manage cash flows N
10898 8.7.2.6 Produce cash management accounting transactions and reports N

10899 8.7.2.7 Manage and oversee banking relationships N

10900 8.7.2.8 Analyze, negotiate, resolve, and confirm bank fees N
10761 8.7.3 Manage debt and investment N
10908 8.7.3.1 Manage financial intermediary relationships N
10909 8.7.3.2 Manage liquidity N
10910 8.7.3.3 Manage issuer exposure N
10911 8.7.3.4 Process and oversee debt and investment transactions N
10913 8.7.3.5 Produce debt and investment accounting transaction reports N
14210 8.7.3.6 Process and oversee interest rate transactions N
11208 8.7.4 Monitor and execute risk Y
11209 8.7.4.1 Manage interest-rate risk N
11211 8.7.4.2 Manage exposure risk N
11215 8.7.4.3 Monitor credit N
10735 8.8 Manage internal controls Y
10762 8.8.1 Establish internal controls, policies, and procedures Y
10914 8.8.1.1 Establish board audit committee N

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 Hierarchy Metrics
PCF ID ID Name available?
10915 8.8.1.2 Define and communicate code of ethics N
10916 8.8.1.3 Assign roles and responsibility for internal controls N
11250 8.8.1.4 Define business process objectives and risks N
11251 8.8.1.5 Define entity/unit risk tolerances N
10763 8.8.2 Operate controls and monitor compliance with internal controls Y
policies and procedures
10917 8.8.2.1 Design and implement control activities N
10918 8.8.2.2 Monitor control effectiveness N
10919 8.8.2.3 Remediate control deficiencies N
10920 8.8.2.4 Create compliance function N
10921 8.8.2.5 Operate compliance function N
10922 8.8.2.6 Implement and maintain controls-related enabling N
technologies and tools
10764 8.8.3 Report on internal controls compliance Y
10923 8.8.3.1 Report to external auditors N
10924 8.8.3.2 Report to regulators, share-/debt-holders, securities exchanges, N
etc.
10925 8.8.3.3 Report to third parties (e.g., board) N
10926 8.8.3.4 Report to internal management N
20527 8.9 Manage grants N
20528 8.9.1 Develop grant application and management procedures N
20529 8.9.2 Collaborate across educational and operation functions to N
determine funding needs
20530 8.9.3 Identify qualified grants N
20531 8.9.4 Submit grant proposal N
20532 8.9.5 Establish grant budget N
20533 8.9.6 Monitor grant requirements N
20534 8.9.7 Evaluate grant effectiveness N

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 Hierarchy Metrics
PCF ID ID Name available?
19207 9.0 Acquire, Construct, and Manage Facilities N
10937 9.1 Design and construct/acquire capital assets N
10941 9.1.1 Develop capital improvement plan and long-term vision N
10955 9.1.1.1 Confirm alignment of property requirements with district N
strategy
10956 9.1.1.2 Appraise the external environment N
10957 9.1.1.3 Make build-or-buy decision N
10960 9.1.1.4 Select property N
10942 9.1.2 Develop, construct, and modify sites N
10943 9.1.3 Plan facility N
10958 9.1.3.1 Design facility N
10959 9.1.3.2 Analyze budget N
20535 9.1.3.3 Conduct bid and contract selection for facility construction N
10962 9.1.3.4 Manage construction or modification to building N
10944 9.1.4 Provide facilities N
10963 9.1.4.1 Acquire facilities and furnishings N
10964 9.1.4.2 Change fit/form/function of facilities and furnishings N
10938 9.2 Plan maintenance work Y
20536 9.2.1 Develop a work order process N
20537 9.2.1.1 Collect data on work order cycle time and flow N
20538 9.2.1.2 Monitor performance against industry standards N
16472 9.2.2 Perform routine maintenance N
16473 9.2.3 Perform corrective maintenance N
16474 9.2.4 Overhaul or replace equipment N
10949 9.2.5 Manage facilities operations N
10965 9.2.5.1 Relocate people N
10966 9.2.5.2 Relocate materials, supplies, and furnishings N
10939 9.3 Obtain and install assets and equipment N
10950 9.3.1 Develop ongoing maintenance policies N
10967 9.3.1.1 Analyze assets, and predict maintenance requirements N
10968 9.3.1.2 Develop approach to integrate preventive maintenance into N
production schedule
10951 9.3.2 Obtain and install equipment N
10952 9.4 Dispose of facilities and assets N
19258 9.4.1 Develop disposition strategy N
10953 9.4.2 Perform sale or trade N
10954 9.4.3 Perform abandonment N
20539 9.5 Manage facility housekeeping N
20540 9.5.1 Identify cleaning needs, standards, and requirements N
20541 9.5.2 Develop process cleaning guidelines N
20542 9.5.3 Evaluate cleaning effectiveness N
19245 9.6 Maintain grounds N
19246 9.6.1 Plan and develop maintenance schedules N
20543 9.6.2 Coordinate maintenance activities N
19252 9.6.3 Monitor quality of service N

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 Hierarchy Metrics
PCF ID ID Name available?
16437 10.0 Manage Enterprise Risk, Compliance, and Continuity of N
Operations (Resiliency)
17060 10.1 Manage enterprise risk N
16439 10.1.1 Establish the enterprise risk framework and policies N
16440 10.1.1.1 Determine risk tolerance for organization N
16441 10.1.1.2 Develop and maintain enterprise risk policies and procedures N

16442 10.1.1.3 Identify and implement enterprise risk management tools N

16443 10.1.1.4 Coordinate the sharing of risk knowledge across the N
organization
16444 10.1.1.5 Prepare and report enterprise risk to executive management N
and board
16445 10.1.2 Oversee and coordinate enterprise risk management activities N
16446 10.1.2.1 Identify enterprise level risks N
16447 10.1.2.2 Assess risks to determine which to mitigate N
16448 10.1.2.3 Develop risk mitigation and management strategy, and N
integrate with existing performance management processes
16449 10.1.2.4 Verify risk mitigation plans are implemented N
16450 10.1.2.5 Monitor risks and risk mitigation action N
16451 10.1.2.6 Report on enterprise risk activities N
16452 10.1.3 Coordinate department/campus and functional risk management N
activities
16453 10.1.3.1 Monitor that each department, campus, and function follows N
the enterprise risk management process
16454 10.1.3.2 Monitor that each department, campus, and function follows N
the enterprise risk reporting process
17462 10.1.4 Manage department, campus, and function risk N
16456 10.1.4.1 Identify risks N
16457 10.1.4.2 Assess risks using enterprise risk framework policies and N
procedures
16458 10.1.4.3 Develop mitigation plans for risks N
16459 10.1.4.4 Implement mitigation plans for risks N
16460 10.1.4.5 Monitor risks N
16461 10.1.4.6 Analyze risk activities and update plans N
16462 10.1.4.7 Report on risk activities N
16463 10.1.5 Manage regulatory compliance N
16464 10.1.5.1 Develop the regulatory compliance strategy N
16465 10.1.5.2 Identify applicable regulatory requirements N
16466 10.1.5.3 Monitor the regulatory environment for changing or emerging N
regulations
16467 10.1.5.4 Assess current compliance position, and identify weaknesses N
or shortfalls
16468 10.1.5.5 Implement missing or stronger regulatory compliance controls N
and policies 22 Permission granted to photocopy for personal
use. ©2014 APQC. ALL RIGHTS RESERVED.

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 Hierarchy Metrics
PCF ID ID Name available?
16469 10.1.5.6 Monitor and test, on an ongoing and scheduled basis, N
regulatory compliance position and existing controls, defining
controls that should be added, removed, or modified as
required
16470 10.1.5.7 Maintain relationships with regulators as appropriate N
20544 10.2 Manage continuity of operations N
20545 10.2.1 Develop and manage continuity of operations N
20546 10.2.1.1 Develop the continuity of operations strategy N
20547 10.2.1.2 Perform continuous district operations planning N
20548 10.2.1.3 Test continuous district operations N
20549 10.2.1.4 Maintain continuous district operations N
20550 10.2.1.5 Share knowledge of specific risks across other parts of the N
organization
11179 10.3 Manage environmental health and safety (EHS) N
11180 10.3.1 Determine environmental health and safety impacts Y
11186 10.3.1.1 Evaluate environmental impact of services and operations N
11187 10.3.1.2 Conduct health and safety and environmental audits N
11181 10.3.2 Develop and execute functional EHS program N
11188 10.3.2.1 Identify regulatory and stakeholder requirements N
11189 10.3.2.2 Assess future risks and opportunities N
11190 10.3.2.3 Create EHS policy N
11191 10.3.2.4 Record and manage EHS events N
11182 10.3.3 Train and educate functional employees N
11192 10.3.3.1 Communicate EHS issues to stakeholders and provide support N

11183 10.3.4 Monitor and manage functional EHS management program N

11193 10.3.4.1 Manage EHS costs and benefits N
11194 10.3.4.2 Measure and report EHS performance N
11196 10.3.4.3 Implement emergency response program N
11195 10.3.4.4 Provide employees with EHS support N
20551 10.3.5 Ensure compliance with regulations N
20552 10.3.5.1 Monitor compliance N
20553 10.3.5.2 Perform compliance audit N
20554 10.3.5.3 Comply with regulatory stakeholders’ requirements N
11185 10.3.6 Manage remediation efforts N
11201 10.3.6.1 Create remediation plans N
11202 10.3.6.2 Contact and confer with experts N
11203 10.3.6.3 Identify/Dedicate resources N
11204 10.3.6.4 Investigate legal aspects N
11205 10.3.6.5 Investigate damage cause N
11206 10.3.6.6 Amend or create policy N
20555 10.3.7 Plan and develop security program N
20556 10.3.7.1 Evaluate facility security vulnerabilities N
20557 10.3.7.2 Develop security program N
20558 10.3.7.3 Identify security equipment and funding source N

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 Hierarchy Metrics
PCF ID ID Name available?
20559 10.3.7.4 Install and maintain security equipment N
20560 10.3.7.5 Monitor security equipment N
20561 10.3.7.6 Implement security policies and procedures N
20562 10.3.7.7 Test efficacy of security protocols N
20563 10.3.7.8 Monitor security compliance N
20564 10.3.7.9 Evaluate security protocols N

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PCF ID ID Name available?
10012 11.0 Manage External Relationships N
11010 11.1 Build investor relationships N
11035 11.1.1 Plan, build, and manage relations with federal, state, and local N
funding entities
11036 11.1.2 Plan, build, and manage financial analyst/ratings relations N
11037 11.1.3 Communicate with stakeholders N
11011 11.2 Manage government and other district relationships N
11038 11.2.1 Manage government relations N
11039 11.2.2 Manage relations with quasi-government bodies N
11040 11.2.3 Manage relations with associations, stakeholder, and education N
groups
11041 11.2.4 Manage lobby activities N
11012 11.3 Manage relations with Board of Trustees/ Education N
11042 11.3.1 Report financial results N
11043 11.3.2 Address audit findings N
11013 11.4 Manage legal and ethical issues N
11044 11.4.1 Create ethics policies N
20565 11.4.1.1 Identify key measures or indicators of ethical behavior N
20566 11.4.1.2 Monitor ethical behavior across the organization N
20567 11.4.1.3 Identify a confidential method to report breaches in ethical N
behavior
20568 11.4.1.4 Implement a confidential method to report breaches in ethical N
behavior
11045 11.4.2 Manage district governance policies N
11046 11.4.3 Develop and perform preventative law programs N
11047 11.4.4 Ensure compliance N
11053 11.4.4.1 Plan and initiate compliance program N
11054 11.4.4.2 Execute compliance program N
11048 11.4.5 Manage outside counsel N
11056 11.4.5.1 Assess problem and determine work requirements N
11057 11.4.5.2 Engage/Retain outside counsel if necessary N
11058 11.4.5.3 Receive strategy/budget N
11059 11.4.5.4 Receive work product and manage/monitor case and work N
performed
11060 11.4.5.5 Process pay for legal services N
11061 11.4.5.6 Track legal activity/performance N
11049 11.4.6 Protect intellectual property N
11062 11.4.6.1 Manage copyrights and patents N
11063 11.4.6.2 Maintain intellectual property rights and restrictions N
11064 11.4.6.3 Administer licensing terms N
11065 11.4.6.4 Administer options N
11050 11.4.7 Resolve grievances and litigations N
11051 11.4.8 Provide legal advice/counseling N
11052 11.4.9 Negotiate and document agreements/ contracts N
11014 11.5 Manage public relations program N

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PCF ID ID Name available?
11066 11.5.1 Manage community relations N
11067 11.5.2 Manage media relations N
20569 11.5.3 Manage relations with association and education groups N
20570 11.5.4 Manage relations with vendors and suppliers N
11068 11.5.5 Promote political stability N
11069 11.5.6 Create news releases N
11070 11.5.7 Issue news releases N

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 Hierarchy Metrics
PCF ID ID Name available?
10013 12.0 Develop and Manage District Capabilities Y
16378 12.1 Manage educational programs, support services, and operational N
processes
16379 12.1.1 Establish and maintain process management governance N
16380 12.1.1.1 Define and manage governance approach N
16381 12.1.1.2 Establish and maintain process tools and templates N
16383 12.1.1.3 Conduct process governance activities N
16384 12.1.2 Define and manage process frameworks N
16385 12.1.2.1 Establish and maintain process framework N
16386 12.1.2.2 Identify cross-functional processes N
16387 12.1.3 Define processes N
16388 12.1.3.1 Scope processes N
16389 12.1.3.2 Analyze processes N
16390 12.1.3.3 Map processes N
16391 12.1.3.4 Publish processes N
16392 12.1.4 Manage process performance N
16393 12.1.4.1 Provide process training N
16394 12.1.4.2 Support process implementation N
16395 12.1.4.3 Measure and report process performance N
16396 12.1.5 Improve processes N
16397 12.1.5.1 Identify and select improvement opportunities N
16398 12.1.5.2 Manage improvement projects N
16399 12.1.5.3 Perform continuous improvement activities N
16400 12.2 Manage district projects and programs N
16401 12.2.1 Manage educational, support services, and operational program N
strategy
16402 12.2.1.1 Establish educational, support services, and operational N
program strategy
16403 12.2.1.2 Define educational, support services, and operational program N
governance
16404 12.2.1.3 Monitor and control educational, support services, and N
operational programs
16405 12.2.2 Manage educational, support services, and operational programs N

16406 12.2.2.1 Establish program structure and approach N

16407 12.2.2.2 Manage program stakeholders and partners N
16408 12.2.2.3 Manage program implementation N
16409 12.2.2.4 Review and report program performance N
16410 12.2.3 Manage projects N
16411 12.2.3.1 Establish project scope N
11117 12.2.3.1.1 Identify project requirements and objectives N
16412 12.2.3.1.2 Identify project resource requirements N
11118 12.2.3.1.3 Assess culture and readiness for project management N
approach
11119 12.2.3.1.4 Identify appropriate project management methodologies N

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PCF ID ID Name available?
11120 12.2.3.1.5 Create project rationale and obtain funding N
11121 12.2.3.1.6 Develop project measures and indicators N
16413 12.2.3.2 Develop project plans N
11123 12.2.3.2.1 Define roles and resources N
11124 12.2.3.2.2 Identify specific IT requirements N
11125 12.2.3.2.3 Create training and communication plans N
11127 12.2.3.2.4 Design recognition and reward approaches N
11128 12.2.3.2.5 Design and plan launch of project N
11129 12.2.3.2.6 Deploy the project N
16414 12.2.3.3 Implement projects N
11131 12.2.3.3.1 Evaluate impact of project management (strategy and N
projects) on measures and outcomes
16415 12.2.3.3.2 Report the status of project N
16416 12.2.3.3.3 Manage project scope N
11132 12.2.3.3.4 Promote and sustain activity and involvement N
11133 12.2.3.3.5 Realign and refresh project management strategy and N
approaches
16417 12.2.3.4 Review and report project performance N
16418 12.2.3.5 Close projects N
20571 12.3 Manage district quality and organizational performance N
20572 12.3.1 Develop quality strategy and plans N
20573 12.3.1.1 Define and maintain quality processes and standards N
20574 12.3.1.2 Establish quality measurements and targets N
20575 12.3.1.3 Establish and maintain quality tools and templates N
20576 12.3.2 Plan and manage quality work force N
20577 12.3.2.1 Develop and maintain quality assessment training N
20578 12.3.2.2 Develop and maintain quality-process tools training N
20579 12.3.2.3 Develop and maintain quality recognition programs N
20580 12.3.3 Perform quality assessments N
20581 12.3.3.1 Assess process compliance N
20582 12.3.3.2 Assess standards compliance N
20583 12.3.3.3 Perform risk assessment N
20584 12.3.3.4 Perform organizational effectiveness assessment N
20585 12.3.3.5 Measure and report quality performance N
11074 12.4 Manage change N
11134 12.4.1 Plan for change N
11138 12.4.1.1 Select process improvement methodology N
11139 12.4.1.2 Assess readiness for change N
11140 12.4.1.3 Determine stakeholders N
11141 12.4.1.4 Engage/Identify champion N
11142 12.4.1.5 Form design team N
11143 12.4.1.6 Define scope N
11144 12.4.1.7 Understand current state N
11145 12.4.1.8 Define future state N
11146 12.4.1.9 Conduct organizational risk analysis N

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PCF ID ID Name available?
11147 12.4.1.9.1 Assess cultural issues N
11148 12.4.1.9.2 Establish accountability for change management N
11149 12.4.1.9.3 Identify barriers to change N
11150 12.4.1.9.4 Determine change enablers N
11151 12.4.1.9.5 Identify resources and develop measures N
11135 12.4.2 Design the change N
11152 12.4.2.1 Assess connection to other initiatives N
11153 12.4.2.2 Develop change management plans N
11154 12.4.2.3 Develop training plan N
11155 12.4.2.4 Develop communication plan N
11156 12.4.2.5 Develop rewards/incentives plan N
11157 12.4.2.6 Establish change adoption metrics N
11158 12.4.2.7 Establish/Clarify new roles N
11159 12.4.2.8 Identify budget/roles N
11136 12.4.3 Implement the change N
11160 12.4.3.1 Create commitment for improvement/change N
11161 12.4.3.2 Reengineer educational support and operational processes and N
systems
11162 12.4.3.3 Support transition to new roles or exit strategies for N
incumbents
11163 12.4.3.4 Monitor change N
11137 12.4.4 Sustain improvement N
11164 12.4.4.1 Monitor improved process performance N
11165 12.4.4.2 Capture and reuse lessons learned from change process N
11166 12.4.4.3 Take corrective action as necessary N
11073 12.5 Develop and manage enterprise-wide knowledge management Y
(KM) capability
11095 12.5.1 Develop KM strategy N
11100 12.5.1.1 Develop governance model N
11101 12.5.1.2 Establish a central KM core group N
11102 12.5.1.3 Define roles and accountability of the core group versus N
departments/campuses
11103 12.5.1.4 Develop funding models N
11104 12.5.1.5 Identify links to key initiatives N
11105 12.5.1.6 Develop core KM methodologies N
11106 12.5.1.7 Assess IT needs and engage IT function N
11107 12.5.1.8 Develop training and communication plans N
11108 12.5.1.9 Develop change management approaches N
11109 12.5.1.9.1 Develop strategic measures and indicator N
11096 12.5.2 Assess KM capabilities N
11110 12.5.2.1 Assess maturity of existing KM initiatives N
11111 12.5.2.2 Evaluate existing KM approaches N
11112 12.5.2.3 Identify gaps and needs N
11113 12.5.2.4 Enhance/Modify existing KM approaches N
11114 12.5.2.5 Develop new KM approaches N

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PCF ID ID Name available?
11115 12.5.2.6 Implement new KM approaches N
20586 12.5.3 Identify and plan KM projects N
20587 12.5.3.1 Identify strategic opportunities to apply KM approach(es) N
20588 12.5.3.2 Design process for knowledge sharing, capture, and use N
20589 12.5.3.3 Assess alignment with district goals N
16436 12.6 Measure and benchmark N
11071 12.6.1 Create and manage organizational performance N
11075 12.6.1.1 Create enterprise measurement systems model N
11076 12.6.1.2 Measure process productivity N
11077 12.6.1.3 Measure cost effectiveness N
11078 12.6.1.4 Measure staff efficiency N
11079 12.6.1.5 Measure cycle time N
11072 12.6.2 Benchmark performance N
11083 12.6.2.1 Conduct performance assessments N
11084 12.6.2.2 Develop benchmarking capabilities N
11085 12.6.2.3 Conduct internal process and external competitive N
benchmarking
11087 12.6.2.4 Conduct gap analysis to understand need for change and N
degree needed

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Process
Element Hierarchy
ID ID Process element Definition
10001 Root This is the root of the PCF hierarchy
10002 1.0 Develop District Vision and Strategy Establishing a direction and vision for an organization. This
involves defining the business concept and long-term vision, as
well as developing the business strategy and managing strategic
initiatives. Processes in this category focus on creating a vision, a
mission, and strategic objectives, and culminate in creating
measures to ensure that the organization is moving in the desired
direction.

17040 1.1 Define the district context and long-term vision Creating a conceptual framework of the organization's business
activity and strategic vision with long-term applicability. Scout the
organization's internal capabilities, as well as the customer's needs
and desires, to identify a fit that can be used to advance a conceptual
structure of the organization's business activity. Conduct analysis in
light of relevant externalities and large-scale shifts in the market
landscape.

10017 1.1.1 Assess the external environment Assessing all forces, entities, and systems that are external to an
organization but can affect its operation. Analyze far-reaching
currents in the macroeconomic situation, assess the competition,
evaluate technological changes, and identify societal as well as
ecological issues of concern. Create a big-picture understanding of
externalities, with sufficient depth across individual aspects.

10021 1.1.1.1 Analyze and evaluate competition (surrounding districts, Assessing the competitive forces in the marketplace that could
private and charter schools, virtual schools, etc..) potentially affect the organization. Analyze various aspects of
business competition including competing firms. Aggregate
competitive intelligence, create benchmarks to juxtapose processes
and performance metrics, and inject crucial information about the
competition into management models to synthesize insights.

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Process
Element Hierarchy
ID ID Process element Definition
10022 1.1.1.2 Identify economic trends (tax base, revenue, state/federal Determining large-scale macroeconomic shifts and trends, with
funding and grants) medium to long-term relevance for the organization. Vet the
immediate and the larger economic ecosystem to identify broad-
based movements that affect the organization. In the immediate
vicinity, for example, examine the stock price of key
vendors/suppliers in the organizational value-chain. In the larger
economic ecosystem, analyze according to geographical distribution
where factors such as interest rates, taxation structures, oil prices,
and unemployment rates are explored.

10023 1.1.1.3 Identify political and regulatory issues Identifying areas of concern pertaining to public policy and
regulation, established by sovereign or multinational authorities.
Examine various regions and geopolitical formations to identify
those political and regulatory issues-present or developing-that can
potentially affect the organization. Plan for an iterative process,
partitioned across regional and geopolitical entities that have a
direct bearing on the organization's activities. Assess changes in
environmental compliance, product standards, trade barriers, etc.

10024 1.1.1.4 Assess new technology innovations (instructional, Assessing developments in technologies presently being used by the
administrative, and operational) business, new technologies that have a potential for the business,
and any disruptive innovations. Conduct a survey of advancement in
technologies that are already deployed with inputs from the
personnel closely working with them, tracking utility and feasibility
for deployment. Arrange for mid- to senior-level management
personnel who explore contingent uses to assess new and disruptive
technologies. Follow up with desk research, involving physical
scoping and viability assessment.

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Process
Element Hierarchy
ID ID Process element Definition
10025 1.1.1.5 Analyze demographics Analyzing statistical data relating to the size, distribution, and
composition of relevant populations, as well as their characteristics.
Perform quantitative analysis over raw data-sets gathered from well-
founded sources such as government census or large, private
databases. Consider employing primary research in collecting
required statistics. Use comprehensive studies (reports, briefs, and
articles) to assist with the analysis, in place of raw data.

10026 1.1.1.6 Identify social and cultural changes Distinguishing changes in societal makeup, as well as the cultural
composite. Isolate shifts in the societal composition and
distribution, as well as the value systems and attributes that bind the
organization together. Analyze well-regarded publications--and
gather the perspective of public intellectuals and opinion leaders--on
relevant issues.

10027 1.1.1.7 Identify ecological concerns Identifying changes in ecological ecosystems that can be directly or
indirectly detrimental to the organization. Analyze ecological
factors within the immediate ecosystem for near to middle-term
impact. Analyze the ecology, at large, to get a sense of long-term
shifts and concerns. Gather analyses from research publications.
Speak to subject matter experts. Engage with advocacy groups,
lawyers, journalists, and the active populations.

16790 1.1.1.8 Identify intellectual property concerns Establishing measures and procedures for identifying various
intellectual property threats and concerns.
16791 1.1.1.9 Evaluate IP acquisition options Establishing and defining measures and methods for valuation and
acquisitions of IP. Defining the value of intellectual property for
buying and licensing of IP rights.
10018 1.1.2 Survey stakeholders and determine customer needs and Examining the market to identify customer required solutions.
requirements Assess the relevant market(s) to determine the products/services that
are needed or wanted by customers. Carry out quantitative and
qualitative analyses to capture and investigate products/services.
Employ creative techniques that allow for a closer appreciation of
the customer, and design relevant solutions.

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Process
Element Hierarchy
ID ID Process element Definition
10028 1.1.2.1 Conduct qualitative/quantitative assessments Investigating key market features and customer characteristics,
using qualitative and quantitative measures to capture relevant
aspects. Distill key ingredients that allow the organization to
Capture customer needs and wants [19946], and Assess customer
needs and wants [19947]. Conduct standardized appraisals by
defining selection parameters and setting quotas.

19946 1.1.2.2 Capture student and stakeholder needs Identifying and collecting customers' wants and needs of a product
and/or services from a marketing perspective. Identify which
consumer needs are important and whether needs are being met by
current products/services.
19947 1.1.2.3 Assess student and stakeholder needs Creating customer profiles to get a picture of customers and their
needs. Identify particular groups of people/organizations that benefit
from your product/services and then selling to them.
10019 1.1.3 Conduct internal analysis of educational programs, support, Undertaking a review of the organization's in-house skills and
and operation services resources in order to create a big-picture understanding of internal
capacities. Assess the organization's capabilities in order to advance
the advantageous and weed out the detrimental aspects. Identify
synergic associations within the backdrop of the forces and players
active in the market, and take into account all externalities.

10030 1.1.3.1 Analyze organizational characteristics Identifying and examining key attributes that differentiate the
organization in the market and those that underscore the core of its
operations. Consider how the organization functions. Reflect over
tangible and intangible aspects in order to spot critical correlations
and the interplay between these attributes. Have senior executives
conduct the analysis, with input from management and operational
personnel.

19948 1.1.3.2 Analyze internal operations Identify key elements of operations and measure effectiveness of
these elements within internal operations.

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Process
Element Hierarchy
ID ID Process element Definition
10031 1.1.3.3 Create baselines for current processes Establishing baselines that provide standards for assessing
performance levels and allow for a relational benchmarking of
current processes. Undertake a survey of archival performance
records, conducted in conjunction by the management and the
operations personnel. Take into account the organization's internal
objectives, particularly for process improvement and enhancement.
Understand industry best practices.

10032 1.1.3.4 Analyze systems and technology Analyzing the capabilities of technology and process automation
systems deployed within the organization in order to direct future
associated processes. Conduct a broad-based survey to examine
various aspects associated with such systems and technologies, with
the objective of identifying key facets that are of interest.
Investigate the intended purpose, purpose served, utility, longevity,
remaining service-life, repair or service requirements, etc.

10033 1.1.3.5 Analyze financial health Appraising the financial state of the organization so that
management can create resource allocation strategies. Scrutinize the
organization's financials--including balance sheets, statements of
income, cash-flows, equity holdings, and liquidity--with the
objective of understanding the organization's financial health and
capacities. (This analysis directly feeds into Conduct organizational
restructuring opportunities [16792] and Define a business concept
and long-term vision [17040].)

10034 1.1.3.6 Identify (district) core competencies Determining a strategically significant aggregate of competence and
capacities that differentiates the organization in the market. Identify
distinguishing attributes including unique skills and resources and
its brand and services in the marketplace. Have senior executives
and management personnel assess competencies in order to further
develop these capabilities into distinct commercial value
propositions.

10020 1.1.4 Establish strategic vision Establishing the organization's long-term vision as a strategic
positioning and engagement of stakeholders. Institute the vision by
creating strategic orientations of all stakeholders. Understand the
strategy development frameworks in this context.

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Process
Element Hierarchy
ID ID Process element Definition
19949 1.1.4.1 Define the strategic vision Developing goals to define organizations vision. Define and
document ideas, direction, and activities which enable the
organization to reach these goals.
10035 1.1.4.2 Align stakeholders around strategic vision Orienting those entities, associated with the organization that have a
direct bearing on its operations and output, in a way that advances
its strategic vision. Map all stakeholders in strategic configurations,
within the architectural layout of the marketplace, and position the
organization relative to them. (This exercise is undertaken by senior
strategy personnel, drawing upon the process Define a business
concept and long-term vision [17040].)

10036 1.1.4.3 Communicate strategic vision to stakeholders Developing and executing communication strategies to convey an
alignment plan of all organizational stakeholders, which helps the
organization realize its vision. Create custom communication
strategies and delivery channels with the objective of orienting
stakeholders according to the configuration maps created in the
process Align stakeholders around a strategic vision [10035]. Have
senior strategy personnel closely collaborate with the
communications/marketing team.

10015 1.2 Develop district strategy Developing an organization's mission statement, strategy, and
business design. Create a concise statement that clearly articulates
the mission of the organization, outlining practicable targets to
Establish a strategic vision [10020]. Delineate strategic options by
matching these alternatives with the organization's internal
capabilities. Create an organizational design, and identify goals by
developing strategies at the functional and process levels.

10037 1.2.1 Develop overall mission statement Establishing an overarching, compact statement that concisely
underscores the mission of the organization. Define and
communicate a clear and succinct mission statement, which
encapsulates how the organization aims to proceed in order to
Establish a strategic vision [10020]. Solicit critical inputs from
senior management and strategy executives, and collaborate with
marketing or personnel from allied functions.

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Process
Element Hierarchy
ID ID Process element Definition
10044 1.2.1.1 Define current business Defining the status quo relating to the de facto core of what the
business is. Reflect over the fundamental essence of what the
business accomplishes and the manner in which it operates. Look
beyond the obvious solution capabilities to delineate capacities that
form the basis of the business engine. Involve senior executives and
management personnel and possibly professional services providers.

10045 1.2.1.2 Formulate mission Outlining actionable objectives that effectively set a course to fulfill
the organization's vision. In this fundamental activity, articulate
certain goals or targets in broad but practicable terms to reach long-
term objectives.
10046 1.2.1.3 Communicate mission Developing and executing a communication strategy to convey the
mission statement. Create a universal communication strategy and
appropriate delivery channels, with the objective of leveraging the
latter to execute the former. Convey the inherent message of the
mission to all stakeholders, including employees, customers, and the
public. Ensure collaboration between senior strategy personnel and
the communications/marketing team.

10038 1.2.2 Define and evaluate strategic options to achieve the objectives Assessing sets of strategic decisions designed to drive the
organization's long-term objectives. Identify various strategies
concerning core functional areas. Appraise strategic options in light
of auxiliary decision frameworks that ensure smooth functioning,
the advancement of functional efficiencies, and vitality. Involve
senior management executives, especially strategy and/or business
unit personnel, with need-based consultative assistance from
professional services providers.

10047 1.2.2.1 Define strategic options Defining the various options available to achieve the goals
highlighted in the mission statement. Delineate (in accordance with
a predefined criteria) the various permutations of strategic decisions
that would help the organization achieve the objectives outlined in
Develop overall mission statement [10037]. Involve senior
management and key strategy personnel, with timely help from
professional services providers.

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Process
Element Hierarchy
ID ID Process element Definition
10048 1.2.2.2 Assess and analyze impact of each option Scoping and probing to study the impact of strategic options for
fulfilling the organization's objectives. Estimate a measure of the
impact effectuated by each set of strategic decisions, which
comprise Define strategic options [10047]. Closely examine the
consequences of each option.

13289 1.2.2.2.1 Identify implications for key operating model business elements Determine impacts of elements such as staffing, skills, training, new
that require change markets, technology, or policies within operating model which
needs change.
13290 1.2.2.2.2 Identify implications for key technology aspects Determining key factors for technology ROI, benefits, architecture,
etc.
14189 1.2.2.3 Develop sustainability strategy Formulating strategic options that create opportunities for the
sustenance and prosperity of the business in the long run. Go
beyond business longevity to consider alternate strategies that allow
the organization's preservation of vitality over time. Earmark
resources and target processes, the former of which are dedicated to
the absorption of sustainable practices in the latter.

19951 1.2.2.4 Develop shared services strategy Charting a plan to leverage internal services and support functions
throughout the organization. Delineate a framework of parameters
and criteria to selectively filter service areas for inclusion among the
organization's common resources. Arrange the organization's
functional areas to create efficiencies of scale in the delivery of
internal services.

14197 1.2.2.5 Develop lean/continuous improvement strategy Developing strategies for the optimization of processes and the
improvement of functional areas in order to improve the bottom
line. Create a road map of decision choices that would allow the
organization to continuously enhance process efficiencies and
advance performance standards.

10039 1.2.3 Select long-term district strategy Embracing a strategy for the achievement of business goals over the
distant future. Espouse one of the strategic options for realizing its
mission over the long term. Enlist senior management executives,
comprising strategy and/or business unit personnel.

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Process
Element Hierarchy
ID ID Process element Definition
10040 1.2.4 Coordinate and align functional and process strategies Aligning the approach and method of individual units, departments,
systems, and operations within the organization, in accordance with
the larger strategic course adopted. Employ the organization's
strategic path to guide the functions, divisions, and operations.
Calibrate the plan and method of each functional area, as well as the
processes therein, to Select the long-term business strategy [10039].

10041 1.2.5 Create organizational design Formulating a design for the organization's resources that allow it to
meet its objectives. Develop a new framework for molding the
organization's various processes into a coherent and seamless whole.

10049 1.2.5.1 Evaluate breadth and depth of district organizational structure Evaluating the structural makeup of the organization, including
pertinent features of and associated synergies among constituent
elements. Examine the organization's architectural framework,
paying close attention to the individual elements, the relations
among them, and the conjoint and co-acting forces therein. Analyze
functions and processes, as well as work-related positions.
Scrutinize various relevant characteristics associated with each of
them, depending upon the scale, scope, and type of organization.

10055 1.2.5.3 Assess organizational implication of staffing Probing the repercussions of all practicable organizational design
options. Analyze the significance and impact of workable
organizational structure options. Closely examine the long-term
impact of these frameworks over the functioning of the
organization.

10042 1.2.6 Develop and set district goals Developing overall goals for the organization that help in
accomplishing its mission. Formulate organization-wide targets in
the near to middle term, which will accumulate and propel the
organization to realize its long-term objectives, as outlined in
Develop an overall mission statement [10037]. Enlist business unit
heads or equivalent personnel, in close collaboration with senior
management executives.

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Process
Element Hierarchy
ID ID Process element Definition
19953 1.2.6.1 Identify organizational goals Creating and developing strategic objectives that establishes a
process to outline expected outcomes and guide employees' efforts.

19954 1.2.6.2 Establish baseline metrics Establishing baselines that provide standards for assessing
performance. Create metrics and KPI's for various
functions/processes/activities based on organizational goals.
10043 1.2.7 Formulate department and campus strategies Charting a strategic course for business units in order to leverage
opportunities, sidestep hurdles, and create synergies among each
other. Create strategic road maps for the organization's units--in
light of their individual resources and requirements, as well as their
relationships with other business units--to achieve organizational
goals.

19956 1.2.7.1 Analyze department and campus strategies to district Assessing the performance of a business unit against set
organizational goals which are based on pre-defined metrics
collected through various business unit operations.
10016 1.3 Execute and measure strategic initiatives Managing strategic initiatives, from development through selection,
execution, and evaluation. Conduct and oversee strategic projects
supporting long-term objectives. Administer programs of strategic
significance by developing such initiatives, select the most
appropriate projects, and formulate measures to assess their impact.

10057 1.3.1 Develop strategic initiatives Developing strategic projects that help fulfill long-term goals.
Develop time-bound projects that are discretionary in nature and lie
beyond the scope of the organization's routine operations.
10058 1.3.2 Evaluate strategic initiatives Examining projects of strategic significance that lie outside the
purview of the organization's routine operations. Closely analyze
strategic initiatives for their applicability and feasibility, given the
organization's vision.

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Element Hierarchy
ID ID Process element Definition
10059 1.3.3 Select strategic initiatives Selecting relevant projects of strategic significance that create
opportunities for the organization to realize its long-term objectives,
on the basis of their suitability to the organization's constraints and
reality. Select from the process Evaluate strategic initiatives
[10058], based on their applicability and feasibility for the
organization. Enlist senior management, especially strategy
personnel.

10060 1.3.4 Establish high-level performance measures Devising measures to examine strategic projects. Formulate
evaluation criteria to assess the strategic initiatives for the level of
impact.
19983 1.3.4.1 Develop district scorecards to monitor and report performance Establishing baseline measures that provide standards for assessing
performance of Identify business value drivers [19982].
19984 1.3.4.2 Align department and campus performance measures to district Overseeing the progress of activities to ensure they are on-course
level measures and on-schedule in meeting the objectives and performance targets
against Establish baselines for business value drivers [19983].

10216 4.2 Procure materials and services Creating a plan for procuring materials and services. Develop
strategies for sourcing materials and services. Choose the most
appropriate suppliers, and develop contracts with them. Order the
materials and services as per the requirements. Manage relationships
with suppliers.

10277 4.2.1 Develop sourcing strategies Creating strategies for procuring materials and services from
various sources. Establish a procurement process that describes the
approach for obtaining products and purchasing activities. Evaluate
the sources. Create sourcing relationships in order to continuously
improve. Re-evaluate purchasing activities.

10281 4.2.1.1 Develop procurement plan Creating a plan for procuring materials and services. Plan what to
buy, when, and from what sources. Include project requirements, the
procurement team, the justification for the procurement, a timeline
of events, and an explanation of the supplier selection process.
Outline specific actions to start and complete purchases in order to
adhere to best practices.

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ID ID Process element Definition
10282 4.2.1.2 Clarify purchasing requirements Defining the purchasing requirements for materials and services.
Specify the exact inventory required for the production process.
Create a specific quotation for all the sources in order to avoid any
duplication or overlap.
10283 4.2.1.3 Develop inventory strategy Developing an inventory strategy (conventional manufacturing, just-
in-time, material requirements planning, economic order quantity,
etc.) to avoid shortages or surplus inventory.
10284 4.2.1.4 Match needs to supply capabilities Synchronizing the requirements of materials and services and the
capacity of suppliers for providing these materials and services.
Revamp the procurement needs of the company in consideration of
the capabilities of the suppliers.
10285 4.2.1.5 Analyze district’s purchasing history Evaluating the spend profile of the organization. Collect, cleanse,
classify, and analyze the procurement data with the purpose of
reducing procurement costs, improving efficiency, and monitoring
compliance.
10286 4.2.1.6 Seek opportunities to improve efficiency and value Seeking the most efficient sourcing and procurement opportunities.

10287 4.2.1.7 Collaborate with suppliers to identify sourcing opportunities Collaborating with the suppliers of materials and services in order to
determine new opportunities for sourcing.
10278 4.2.2 Select suppliers and develop/maintain contracts Evaluating supplier options to select the most effective and efficient
suppliers. Validate selected suppliers. Establish and manage
supplier contracts.
10289 4.2.2.2 Certify and validate suppliers (receive and accept bids; create a Validating the supply sources, and provide certification as an
bids list) official supplier.
10291 4.2.2.4 Manage contracts Keeping contracts up-to-date with routine evaluation. Maintain
order and discipline with the contracts in order to avoid any loss of
information and mishaps.
10279 4.2.3 Order materials and services Creating and approving requisitions and distributing purchase orders
accordingly. Hasten the procurement process to satisfy internal
needs.

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ID ID Process element Definition
10292 4.2.3.1 Process/Review requisitions Handling operations related to processing/reviewing the
requisitions. Establish and maintain procedures for the initiation,
authorization, and processing of purchase requirements to procure
products/services.
10293 4.2.3.2 Approve requisitions Approving requisitions for materials and services. Examine
distributor-specific requests, and validate them individually.
10294 4.2.3.3 Monitor vendor quotes Requesting quotes from suppliers. Use a request for quotation
(RFQ) to invite suppliers into a bidding process for specific
products/services.
10295 4.2.3.4 Create/Distribute purchase orders Creating and placing the orders for purchasing materials and
services from suppliers. Analyze vendor quotes. Choose the most
cost-effective vendors. Create vendor-specific orders. Distribute
them in order to initiate the purchasing process.
10296 4.2.3.5 Expedite orders and satisfy inquiries Accelerating the purchase orders in order to fulfill the internal needs
(for raw materials) depicted through inquiries.
10297 4.2.3.6 Record receipt of goods Recording the acceptance of materials and services procured. Create
a help of goods receipt, which acknowledges the receipt of the items
listed in it.
10298 4.2.3.7 Research/Resolve exceptions Identifying and resolving any exceptions. Address the internal
needs/inquiries for materials that cannot be procured immediately.
Research inquiries that require the need of exceptional materials.
10280 4.2.4 Manage suppliers Collecting and analyzing new information in order to track and rate
suppliers through a supplier information management system.
10299 4.2.4.1 Monitor/Manage supplier information Examining procurement and vendor performance. Report delivery
timing and the quality of the materials procured through different
vendors.
10300 4.2.4.2 Prepare/Analyze spending and vendor performance Assisting the production and inventory processes through the
information and reports created. Use the information and metrics of
the procurement and vendor performance to enhance or improve the
production process.
10301 4.2.4.3 Support inventory processes Examining the quality of the products delivered. Analyze materials
that resulted in the production of better quality products. Analyze
supplier performance through the materials provided by them.

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ID ID Process element Definition
10302 4.2.4.4 Monitor quality of product delivered Overseeing and managing the quality of the materials and services
procured. Manage supplier information. Analyze the performance of
the suppliers through the quality and time effectiveness of the
materials provided by them. Use this information to further improve
the efficiency of the production process.

10219 4.3 Manage logistics and warehousing Administering and overseeing all activities related to logistics and
warehousing. Outline and establish a strategy for the logistics
function. Plan and administer the flow of inbound materials.
Administer the operational activities of warehousing and outbound
transportation. Manage reverse logistics including returns and
exchanges.

10343 4.3.1.1 Translate district requirements into logistics requirements Determining the requirements for managing the flow of things
between the point of origin and the point of consumption by
assessing the service requirements of the customers.
10344 4.3.1.2 Design logistics network Developing a network for logistical activities. Create a network of
entities through which materials and information flow,
encompassing all related activities associated with the flow of
transformation of products.
10345 4.3.1.3 Communicate outsourcing needs Conveying outsourcing needs within the organization, with the
objective of sourcing the assistance required. Define the portion of
logistical activities that can be transferred to outside suppliers.
Assess third-party agencies to carefully select the most appropriate
agencies for outsourcing. Convey these needs to management or the
appropriate authority.

10346 4.3.1.4 Develop and maintain delivery service policy Establishing rules and regulations, as well as the terms and
conditions regarding the delivery of service by the company.
Develop a delivery plan that specifies what, how, when, and in
which way to deliver services to the customer.

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ID ID Process element Definition
10347 4.3.1.5 Optimize distribution to schools’ schedules and costs Optimizing the schedule and costs of transportation services. Design
a logistics strategy by strategically creating delivery routes and
systems, which optimizes the overall transportation schedules and
costs. Evaluate different transportation sources in order to select the
most appropriate and cost-effective sources.

10348 4.3.1.6 Define key performance measures Establishing measures for evaluating the performance of the
logistics strategy of the organization. Establish key performance
indicators, including the logistics performance index, delivery in
full, and delivery on time.
10339 4.3.2 Plan and manage inbound material flow Working out the receipts of the inbound materials. Supervise the
inbound delivery processes. Judge its efficiency. Take care of the
deviations such as defective and incorrectly delivered
products/materials.
10349 4.3.2.1 Plan receipt of deliveries Managing the receipts of inbound materials. Create a plan
accounting for the materials procured from the source of supply and
the materials delivered to the distribution center or the warehouse.

10350 4.3.2.2 Manage receivables flow Managing all the internal activities related to the flow/transfer of
materials. Manage materials being delivered to distribution center or
warehouse. Gauge the time taken for delivery and if the delivery
process is on time.
10351 4.3.2.3 Monitor receivables delivery performance Overseeing the performance of an inbound delivery system. Check
the present delivery system's efficiency, cost effectiveness, and
adherence to a delivery schedule.
10352 4.3.2.4 Manage flow of returned products Tracking and taking care of the products that have been internally
returned either because of their deficiency or in cases of incorrect
delivery.
10340 4.3.3 Operate warehousing Tracking the inventory deployment. Accept and store products. Ship
the products. Measure the accuracy of the inventory. Assess the
performance of the outsourced logistics activities.
10353 4.3.3.1 Track inventory deployment Tracking the logistical act of delivering or releasing an inventory
item or entity to targeted end users. Track how much inventory has
been deployed at all the distribution centers, individually.

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ID ID Process element Definition
10354 4.3.3.2 Receive, inspect, and store receivables Coordinating the incoming inbound materials/products. Accept the
delivery of these materials and the subsequent storage. Track them
at the warehouse/distribution center.
10355 4.3.3.3 Track inventory availability Keeping track of the availability of different materials/products at
the warehouse and distribution centers.
10356 4.3.3.4 Pick, pack, and ship materials delivery Packing and shipping the product to deliver to the customer. Take
care of the internal and external packaging of the products in order
to ensure safe transportation of the products from the warehouse to
delivery locations.
10357 4.3.3.5 Track inventory accuracy Monitoring any discrepancies between electronic records that
represent the inventory and the physical state of the inventory. Look
for discrepancies such as phantom inventory, which includes
products that an inventory accounting system considers to be
available at the storage location but are not actually available.

10358 4.3.3.6 Track third-party logistics storage and shipping performance Keeping a track on the storage and shipping performance of third-
party agencies. Monitor logistics storage and shipping performance
for third-party agencies. Use measures such as a logistics
scoreboard, activity-based costing, economic value analysis, and
balanced scorecards.

10341 4.3.4 Operate delivery of materials Creating a plan that specifies the schedule and system for
transportation and delivery of the outbound products, as well as
tracking the performance of the carrier delivery system. Conduct
vehicle management and processing of all carrier-related
documents.

10360 4.3.4.1 Plan, transport, and deliver materials to schools Organizing the transportation and delivery of outbound products.
Plan and organize the transportation, shipping, and delivery of the
end products. Create a plan that specifies dispatch and delivery of
the product to its destination, as well the transportation.
10361 4.3.4.2 Track delivery performance Monitoring delivery performance when carrying products from the
warehouse/distribution centers to the retailers or end consumers.
Create a performance metrics based on the key performance
indicators.

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ID ID Process element Definition
10362 4.3.4.3 Manage delivery fleet Taking care of a range of functions related to the means of transport
used for delivering the end products. Manage vehicle financing,
vehicle maintenance, vehicle telematics (tracking and diagnostics),
driver management, speed management, fuel management, and
health and safety management.

10363 4.3.4.4 Process and audit work orders, requisitions, and documents Organizing and inspecting all account statements and any other
documentation for the carriers used in delivery. Create, manage, and
inspect all documents related to the financial, regulatory, and
administrative accounts of all the carriers/freights. Generate receipts
for all freight transactions.

10342 4.3.5 Manage returns; manage reverse logistics Managing the process of a customer taking previously purchased
merchandise back to the retailer. Remit a refund in the original form
of payment, exchange for another item (identical or different), or a
store credit. Perform reverse logistics and the repair/refurbishment.

10364 4.3.5.1 Authorize and process returns Approving and carrying forward the requests by the customers to
return the product. This is part of the process of returning a product
in order to receive a refund, replacement, or repair during the
product's warranty period.
10365 4.3.5.2 Perform reverse logistics Moving products from their typical final destination to the origin or
manufacturing destination for the purposes remanufacturing or
refurbishment. Implement a transportation system to ensure that the
products are returned back to their originating position safely and in
tact.

10366 4.3.5.3 Perform salvage activities Executing activities for reinstating the returned products. Present the
customer with additional incentives of compensation in case of any
defective products delivery or any discrepancy in the product
specifications in order to save the order from being permanently
returned.

10367 4.3.5.4 Manage and process warranty claims Managing and administering any claims on the warranty of
products. Handle and approve the customer claims for repair or
replacement of, or compensation for non-performance or under-
performance of an item, as provided for in the warranty document.

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ID ID Process element Definition
14195 4.3.5.5 Manage repair/refurbishment and return to customer/inventory Administering the reinstatement of the returned product in order to
return them back to customers. Repair or remanufacture the
defective or ineffective products returned by the customer. Process
the delivery of the repaired or remanufactured products back to the
customer.

10006 5.0 Manage Student and Stakeholder Relationship and Engagement Managing customers before and after the delivery of services. This
includes developing and planning customer service practices with an
eye on steering processes relating to inquiries after sales, feedback,
warranties, and recalls.
10378 5.1 Develop student and stakeholder listening strategies Defining a plan that removes customer obstacles by gathering
operational insight and competitive insight, as well as improving
soft skills and forward resolution for employees. Develop customer
segmentation. Define rules and regulations for customer service.
Establish service levels for customers.

20086 5.1.1.2 Determine student and stakeholder support requirements Defining a set of behaviors, skills, and policies needed to provide
customer service effectively across the enterprise.
10381 5.1.2.1 Identify students and stakeholder segmentation Identifying and categorizing customer needs, and creating priority
lists around them. Order and prioritize existing customers into
segments. Adjust the customer service strategy accordingly.
Analyze customer feedback.
10385 5.1.2.3 Analyze feedback of customer needs and requirements Adopting a feedback strategy by designing and implementing
feedback forms--or through direct communication by phone or
online. Comprehend the customer needs and behavior to help
develop customer segmentation.
10382 5.1.3 Define customer service policies and procedures Outlining the framework of policies and methods for developing
customer service strategy. Establish the rules and regulations that
serve as a guideline for the customer service strategy. Take into
account customer needs and behavior.

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ID ID Process element Definition
10383 5.1.3.1 Identify district customer service standards Determining and implementing levels for customer services.
Benchmark certain customer service practices, and base customer
level services on those benchmarks. Create a service level
agreement, which is a negotiated agreement designed to create a
common understanding about services, priorities, and
responsibilities.

10388 5.2.2 Manage stakeholder requests/inquiries Handling the requests and inquiries from customers that seek
information regarding the organization's products/services. Obtain
the customer requests online and by phone. Direct these requests to
higher-level representatives. Approve requests, and respond to
customers.

10394 5.2.2.1 Receive customer information/ open records requests/inquiries Receiving requests for information from customers over multiple
channels. Receive various requests and inquiries from customers
regarding products/services. Accept these inquiries through
channels such as email, telephone, online forms, text messages,
social media, and in person. Supply dedicated equipment, systems,
and personnel.

13482 5.2.2.2 Route customer information/open records requests/inquiries Analyzing various requests and inquiries from customers regarding
products/services. Provide answers and offerings to satisfy the
customer's needs.
10396 5.2.2.3 Respond to customer information/ open records Responding to customer requests by email, conversation, interactive
requests/inquiries voice response, mail, etc. with the most appropriate reply. Instill a
robust process to locate the right information for a solution to a
customer's problem.
10389 5.2.3 Manage student and stakeholder complaints Obtaining customer complaints online or by phone. Direct these
complaints to higher-level representatives as appropriate. Resolve
them. Respond to customers.
10397 5.2.3.1 Receive student and stakeholder complaints Receiving any complaints or grievances from customers for the
organization's products/services. Receive objections, complaints,
and criticism from customers regarding products/services through
email, telephone, online forms, text messages, social media, in
person, etc. Dedicate equipment, systems, and personnel.

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ID ID Process element Definition
10398 5.2.3.2 Route student and stakeholder complaints Routing any complaints or grievances received from customers in
order to address them in the most appropriate manner. Direct
complaints to the best suited personnel or system. Implement a
system or procedure capable of efficiently channeling the various
objections, complaints, and criticism from customers over the
offerings provided by the organization.

10399 5.2.3.3 Resolve student and stakeholder complaints Resolving any customer complaints that are deemed to be sound and
reasonable. Redress any objections, grievances, and complaints
received from customers regarding the offerings provided by the
organization. Identify the legitimate complaints, where the situation
needs to be appropriately corrected. Deploy personnel who can
rectify the issue within a stipulated time frame.

10400 5.2.3.4 Respond to student and stakeholder complaints Responding to customer complaints including all activities
necessitated to service any objections, complaints, or grievances
with the most appropriate reply. Source the right information to
formulate a response that eases the discomfort being experienced by
the customer. (Closely coordinate with Resolve customer
complaints [10399].)

20595 5.3 Measure and evaluate student and stakeholder service strategies Calculating and assessing the operational activities of the customer
service function. Evaluation is achieved through the customer
requests/inquiries handling process, the customer complaint
handling process, and product and services quality. Examine
activities to ensure high levels of customer service.

10401 5.3.1 Measure customer satisfaction Calculating satisfaction levels of customers by effectively
evaluating the process of handling requests/inquiries of customers.
Effectively calculate the performance of customer-requests/inquiries
handling and resolution. Obtain information regarding
requests/inquiries handling and resolution through customer
feedback. Use it to explore new ideas and opportunities for
enhanced customer requests/inquiries handling and resolution
process.

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Element Hierarchy
ID ID Process element Definition
11687 5.3.1.1 Gather and solicit students and stakeholder feedback on Creating an avenue for which the customer can provide feedback on
educational and support services their experience with how their inquiry, problem, or request was
handled.
11688 5.3.1.2 Analyze educational and support services satisfaction data and Reviewing customer service feedback to identify areas in which
identify improvement and innovation opportunities improvements can be made. Engage with management to discuss
issues.
18126 5.3.1.3 Report student and stakeholder feedback on educational and Handing over data to management to analyze common issues in
support services regards to customer service.
10402 5.3.2 Measure stakeholder satisfaction with complaint handling and Measuring the satisfaction level of customers as pertains to how
resolution their complaints are handled and resolved. This process element
requires the organization to estimate the customers level of
fulfillment with the process reconciling their complaints and
towards the objective of ensuring customer retention. The feedback
received can be used to develop concepts for new opportunities to
boost the level of customer satisfaction.

11236 5.3.2.1 Solicit stakeholder feedback on complaint handling and Requesting customer feedback on the process of handling and
resolution resolving customer complaints. Obtain information about the
effectiveness and performance of the customer complaint handling
process from the customers through various means (e.g., online and
by phone).

11237 5.3.2.2 Analyze stakeholder complaint data and identify improvement Examining the information obtained through handling and resolving
opportunities complaints for development/improvement opportunities. Categorize
the customer complaints data on the basis of speed, accuracy,
courtesy, price, product choice, availability, hours, location, etc.
Determine complaint patterns in order to diagnose areas needing
enhancement.

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Element Hierarchy
ID ID Process element Definition
20010 5.4.4 Design and develop publications Conceptualizing, testing, and executing product/service/brand
promotions. Once a promotion has launched, this process continues
as the organization tweaks parts of the promotion or chooses to use
ideas or lessons learned during the promotion in future activities.
The promotion's performance according to organizational measures
is also evaluated in this process. Determine early on whether you
need third party help with promotion. Purchase lists, consult with
social media experts, hire seasonal staff, or pay for additional
research.

10167 5.4.4.1 Define publications objectives and strategy Outlining a conceptual framework for all promotional activity in
order to create an overarching aspiration and ensure consistency.
Create a plan for running promotional programs and designing the
associated activities in order to increase visibility or sales.
Determine how the organization quantifies what it wishes to achieve
from these activities, what sort of messages the organization
comfortable publicizing, what channels the organization wishes to
employ, etc.

10160 5.4.4.2 Define target audiences Determining the appropriate audience to direct marketing efforts at.
Identify the particular group of customers to target. Discover the
appropriate customer groups at a micro-level. Use techniques such
as segmentation analysis, whereby the entire population is sliced
according to certain demographic or behavioral attributes.

10171 5.4.4.3 Identify publication performance measures Fine-tuning promotional activities by employing the insights
gleaned from the quantitative, as well as any qualitative,
performance evaluations. Change certain attributes of the schemes,
campaigns, and programs deployed in order to increase the impact
generated, in terms of measures already agreed upon such as
customer uptake, market penetration, sustenance of impact created,
and revenue growth through offerings marketed.

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Element Hierarchy
ID ID Process element Definition
10159 5.4.4.4 Develop publications Developing the central messages for a segment of its customers.
Craft concise statements that position the value proposition of
individual products/services around the pressing concerns in the
market, thereby showing how the organization's offerings are the
right fit for the customers.

10170 5.4.4.5 Evaluate publication performance measures Evaluating the success of promotional programs through metrics
that track the impact of these activities. Examine the performance of
promotional activities. Measure the success of these programs
through metrics representative of customer uptake, market
penetration, sustenance of impact created, revenue growth through
offerings marketed, etc. Measure through primary data collection.
Analyze through various statistical techniques to generate insights.

10007 6.0 Develop and Manage Human Capital Delivering processes traditionally defined as human resources.
Process groups include those related to developing and maintaining
workforce strategy, recruiting employees, developing and
counseling employees, managing employee relations, rewarding and
retaining employees, redeploying and retiring employees, managing
employee information, and managing employee communications.

17043 6.1 Develop and manage human resources (HR) planning, policies, Creating strategies for the HR function. Create and implement
and strategies strategies for managing the work force. Supervise and enhance the
strategies, plans, and policies supporting the HR function.
Developing models for managing competency levels of the HR of
the organization.

17044 6.1.1 Develop human resources strategy Identifying HR needs to effectively establish the roles and
responsibilities of the HR function. Track the HR function.
Establish HR measures. Ensure that the strategy for HR tools and
technologies is consistent with the overall HR strategy.
10418 6.1.1.1 Identify strategic HR needs Strategically defining the current and future needs for developing an
efficient HR strategy.

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ID ID Process element Definition
10419 6.1.1.2 Define HR and business function roles and accountability Outlining the charge and duty of the HR function by defining its
responsibility areas, as well as ensuring its accountability. Establish
the HR function by laying out the roles and responsibilities for this
function and the rules and regulations guiding HR. Define the goals
and objectives of the HR, as well as a mission and vision for this
function. Create a mechanism involving a set of policies, code of
conduct, and institutional procedure to ensure HR accountability.

10420 6.1.1.3 Determine HR costs Ascertaining the costs and expenses of the HR function. Identify
and report HR investments using, for example, a cost approach or a
present value of future earnings approach.
10421 6.1.1.4 Establish HR measures Evaluating the performance of HR function. Lay out the course of
HR procedures that would formulate a plan of action needed to
fulfill strategic HR needs. Deploy measures such as hiring policies,
leave management, internal code of conducts, and compensation
structure.

10422 6.1.1.5 Communicate HR strategies Conveying the strategies of HR function to employees and
management. Effectively explain the vision, plans, and anticipated
benefits of the HR strategy employees, as well as the public.
Develop statements and messages that are easy to read, informative,
and relevant to the audience.

10432 6.1.1.6 Develop strategy for HR systems/ technologies/tools Creating a strategy for the use of systems/technologies/tools in
operating the HR function. Create a strategy concerning the use and
utility of HR support tools and technologies. Decide what specific
tools to use and in what quantity. Determine the levels of
technology required for the HR management.

17045 6.1.2 Develop and implement human resources plans Creating and executing strategies and policies for smooth
administration of work force. Determine and gather skill
requirements. Plan the requirements for employee resourcing per
unit. Create compensation, succession, HR program, and employee
diversity plans. Develop and administer policies for HR. Develop
benefits for employees. Create models for work force strategies.

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Element Hierarchy
ID ID Process element Definition
10423 6.1.2.1 Gather skill requirements according to district strategy and Evaluating the current and future skill requirements of the
educational and operational needs organization with regard to the overall corporate strategy of the
organization and market conditions. Identify and establish the
minimum skills needed for the requisite HR needs.
10424 6.1.2.2 Plan employee resourcing requirements per department and Determining the requirements for employees and the need for
campus employee resourcing for each every unit/function. Lay out a plan
detailing employee resourcing requirements of individual functions
and the organization as a whole.
10425 6.1.2.3 Develop compensation plan Designing a plan that specifies the combination of wages, salaries,
and benefits the employees receive in exchange for work. Define the
total amount of compensation, in addition to the manner in which
the compensation is paid and the purposes for which employees can
receive bonuses, salary increases, and incentives.

10426 6.1.2.4 Develop succession plan Creating and implementing the plan for continuation of key
positions within the organization. Identify internal people with the
potential to fill key business leadership positions. Provide critical
development experiences to employees who can move into
important roles. Engage leaders to support the development of high-
potential leaders.

10427 6.1.2.5 Develop employee diversity plan Creating and implementing the plan for ensuring a diverse work
force. Develop and hire employees with varying characteristics
including, but not limited to, religious and political beliefs, gender,
ethnicity, education, socioeconomic background, sexual orientation,
and geographic location.

10428 6.1.2.6 Develop other HR programs Creating HR programs and services such as employee engagements
programs to promote positive employee behavior. Create a variety
of programs and services to support employees' professional and
personal needs at work and at home.
10429 6.1.2.7 Develop HR policies Creating rules and regulations that govern the HR function. Develop
a policy plan that serves as a guideline for setting rules and
regulations that help in achieving the HR goals and objectives.

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ID ID Process element Definition
10430 6.1.2.8 Administer HR policies Ensuring rules and regulations are followed and are flexible enough
to accommodate indispensable deviations.
10431 6.1.2.9 Plan employee benefits Planning benefits in kind (also called fringe benefits, perquisites, or
perks). Include various types of non-wage compensations provided
to employees in addition to normal wages or salaries.
10433 6.1.2.10 Develop work force strategy models Creating and implementing models for effectively strategizing the
work force of the organization. Develop a model that specifies the
organization's overall approach for maximizing the performance of
its work force by defining the goals, objectives, and expectations of
the work force. Manage all aspects of performance required for the
work force to function, including recruitment, selection, retention,
and professional development.

10417 6.1.3 Monitor and update plans Supervising the HR strategy, plans, and policies in order to
refurbish them whenever needed. Determine the performance of HR
plans and policies by measuring the objective achievement rate and
its contribution to the overall business strategy. Ensure that
information about these plans and strategies is effectively
communicated to various stakeholders. Incorporate any suggestions
by these stakeholders when revising HR plans and policies.

10434 6.1.3.1 Monitor HR performance measures Determining the accomplishment of HR goals and objectives.
Evaluate the effectiveness of the HR function by estimating the
present rate of achievement of the established objectives. Use
metrics to determine if the objectives are being realized. Leverage
measures such as turnover, training, return on human capital, costs
of labor, and expenses per employee.

10435 6.1.3.2 Analyze contribution to district goals and objectives Determining the role of HR function in implementing the
organizational strategy. Measure the correlation between the HR
performance and the overall business strategy. Calculate the amount
of contribution of the HR function to the overall business growth.

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ID ID Process element Definition
10436 6.1.3.3 Communicate plans and provide updates to board of education/ Conveying the plans for HR function to stakeholders. Ensure that
trustees the HR plans and strategy are effectively communicated to the
people who can affect or be affected by the organization's actions,
objectives, and policies such as the creditors, shareholders,
employees, and suppliers. Provide regular updates to these
stakeholders to ensure effective communication.

10438 6.1.3.5 Review and revise HR plans Reassessing the strategies, plans, and policies of the HR function,
with the objective of revising them. Revisit the schematic plans for
the HR function. Taking stock of any suggestions or feedback from
the stakeholders, revamp the blueprint of HR strategies and plans.

10410 6.2 Recruit/Source and Screen/Select employees Determining and handling employee requirements. Recruit or source
the candidates as per the requirements. Screen and select the most
appropriate candidates. Take care of the newly hired and re-hired
employees. Maintain records of information for all applicants.

10439 6.2.1 Create and develop employee requisitions/ vacancy posting Handling the requirements for new employees. Create and open job
requisitions by clearly defining the job descriptions. Post these
requirements internally and externally, and modify them as
appropriate. Manage the dates of the whole requisition process.
10445 6.2.1.1 Align staffing plan to work force plan and district strategies/ Creating a correspondence between the plan for hiring new
resource needs employees and the desired employee requirements. Staff an
adequate amount of people with the appropriate skills to effectively
accomplish its legislative, regulatory, service, and production
requirements.

10446 6.2.1.2 Develop and open job requisition Developing specific job requisitions, and ensuring their
accessibility. Create and open a job requisition to fill the vacant
positions within the organization. Clearly describe the job title,
department, fill date, and the requisite skills and qualifications for
the job.

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Element Hierarchy
ID ID Process element Definition
10447 6.2.1.3 Develop job description Creating descriptions for job requisitions. Define the normal
components of a job description, such as the overall position
description with general areas of responsibility listed, essential
functions of the job described with a couple of examples of each,
required knowledge, skills, abilities, required education and
experience, a description of the physical demands, and a description
of the work environment.

10448 6.2.1.4 Post requisition Posting and advertising job descriptions. Display open job
descriptions internally and externally. Use public portals, online
portals, and websites to upload these requisitions in order for
applications to be received.
10449 6.2.1.5 Manage internal/external job posting Web sites Creating, maintaining, and managing the internal/external websites
used for posting job requisitions. Clearly compose all the
information that goes online in order to avoid misinformation and
miscommunication. Track the applications that are received online
to further initiate the recruitment/selection process.

10450 6.2.1.6 Change/Update requisition Making the necessary alterations to job requisitions. Revamp or
revise the job requisitions in case a position is filled or is not vacant
anymore, as well as in case of any new openings. (It involves
Manage the internal/external job posting websites [10449] to make
the necessary changes.)

10451 6.2.1.7 Notify hiring manager Informing and communicating with the hiring manager. Notify the
manager responsible for the hiring process in cases of any new
position openings or changes.
10452 6.2.1.8 Manage requisition date Determining and managing the dates for the employee requisition
process.
10440 6.2.2 Recruit/Source candidates Recruiting new candidates for deployment across various functional
areas inside the organization. Select methods for sourcing new
employees. Manage relationships with third-party agencies. Stage
recruitment fairs and drives. Manage employee referral programs.

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Element Hierarchy
ID ID Process element Definition
10453 6.2.2.1 Determine recruitment methods Defining the methods and channels for recruitments in order to
maximize the amount of candidate availability. Use channels such
as headhunting, job postings, job portals, networking websites, and
media advertising. Choose from the various methods of recruitment
such as internal/external third-party sourcing.

10454 6.2.2.2 Perform recruiting activities/ events Organizing and executing recruiting activities and events. Activities
and events include on-campus hiring, refresher courses, information
sessions, career fairs, etc. to increase the coverage of the sourcing in
order to ensure that the most deserving and appropriate candidates
are hired.

20123 6.2.3 Screen/Select candidates Evaluating and selecting potential employees through interviews,
tests, etc.
10456 6.2.3.1 Identify and deploy candidate selection tools Identifying and implementing tools for the selection of candidates.
Recognize candidate selection tools such as screening, telephone
interviews, hiring manager interviews, drug testing, and skills
assessment. Effectively deploy these tools to check if the candidates
fit in the workplace or not, as well as to ensure workplace safety.

10457 6.2.3.2 Interview candidates Assessing the candidates by their performance in the interviews.
Conduct HR interview, technical interview, hiring manager
interview, etc. Understand the mindset of the candidate, and
comprehend his/her personal and professional lives.
10458 6.2.3.3 Test candidates Examining the candidates through tests. Prepare tools such as
aptitude, technical, and grammar tests. Test the skills of the
candidate through a written, oral, or computerized test.
10459 6.2.3.4 Select and reject candidates Approving the deserving candidates, and rejecting the others.
Examining the performance of candidates. Ensure candidates would
fit well with the organization. (Assess performance from Interview
candidates [10457] and Test candidates [10458].)
10444 6.2.4 Manage pre-placement verification Creating and maintaining a system for managing the information of
applicants. Create records for all candidates who apply. Maintain
and track information through the use applicant-tracking systems.

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Element Hierarchy
ID ID Process element Definition
10460 6.2.4.1 Complete candidate background information Conducting a background investigation on the candidates with the
objective of looking up and compiling criminal, commercial, and
financial records.
10443 6.2.5 Manage new hire/rehire Creating and making job offers to the selected candidates. Fairly
negotiate the job offers. Agree on terms with the candidate to
complete the hiring process.
10463 6.2.5.1 Draw up and make offer Compiling job-related information for the selected candidates in
order to make up a job. Include information about the job
description, reporting relationship, salary, bonus potential, benefits,
and vacation allotment.
10464 6.2.5.2 Negotiate offer Negotiating an offer with selected candidates. Discuss the job offer
with the candidate to ensure a mutual understanding.
10465 6.2.5.3 Hire candidate Wrapping up the process for hiring candidates. Agree to all hiring
terms and conditions. Have the candidate accept and sign the job
offer.
10466 6.2.6.1 Create applicant record Creating and documenting the records of all applicants. Manage all
individual applicants, including hires and non-hires. Maintain
records to avoid any duplication and promote efficiency.
10467 6.2.6.2 Manage/Track applicant data Keeping track of all the information about the candidates who apply
for jobs. Use applicant-tracking systems that can be accessed online
as a central location and database for recruitment efforts.

10468 6.2.6.3 Archive and retain records of non-hires Retaining and storing the records of the candidates who were
rejected and not hired to ensure future availability in case the need
arises. Create a centralized repository of profiles. Label these
records in order to readily identify them. Add remarks for any future
consideration.

10411 6.3 Develop and counsel employees Assisting employees in developing their capabilities, and providing
them counseling services. Handle the orientation and deployment of
the employees. Administer the performance of employees.
Administer the development and enhancement of the employees.
Provide training and development programs for employees.

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Element Hierarchy
ID ID Process element Definition
10469 6.3.1 Manage employee orientation and assignment Creating and maintaining various employee on-boarding programs
typically known as induction programs in order to ensure that the
new employees are effectively introduced to the organization and its
existing employees. Examine and evaluate the performance of these
induction programs. Execute these programs on the ground level.

10474 6.3.1.1 Create/Maintain employee on-boarding program Creating and maintaining a mechanism through which new
employees acquire the necessary knowledge, skills, and behaviors to
become effective organizational members and insiders. Conduct
formal meetings, lectures, videos, printed materials, and/or
computer-based orientations to introduce newcomers to their new
jobs and the organization.

11243 6.3.1.4 Evaluate the effectiveness of employee on-boarding program Assessing the performance and effectiveness of employee on-
boarding program. Examine the performance of on-boarding
program through feedback and reviews from the new employees.
Create web and written forms. Obtain information through face-to-
face discussions.

10470 6.3.2 Manage employee performance Defining individual performance objectives. Review performance in
order to provide appraisals. Evaluate the efficiency and
effectiveness of the current performance program. Update it
regularly.
10479 6.3.2.1 Define performance objectives Outlining the objectives for employee performance. Establish key
performance objectives and measures such as customer-focus
objectives, financially focused objectives, and employee growth
objectives.
10480 6.3.2.2 Review, appraise, and manage employee performance Refurbishing, appraising, and managing the performance of
employees. Create performance reviews for all the employees by
qualitatively and quantitatively measuring them. Use the reviews to
provide performance appraisals. Monitor under-performing
employees.

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Element Hierarchy
ID ID Process element Definition
10481 6.3.2.3 Evaluate and review performance program Assessing and revamping performance programs, including the
instruments used to measure employee performance standards.
Review and upgrade these performance programs to avoid any
deprivations and ensure effectiveness.
17052 6.3.3 Manage employee relations Assisting general management in developing, maintaining, and
improving employee relationships. This is accomplished through
communication, performance management, processing grievances,
and/or dispute. Interpret and convey organizational policies.

10483 6.3.3.2 Manage labor relations Managing labor relations, the collective bargaining process, and the
relationships between the labor and management. Take care of
employee grievances.
10484 6.3.3.3 Manage collective bargaining process Managing any negotiations between an employer and a group of
employees that determine the conditions of employment. Engage
employees to reach agreements in regulating working conditions.
10485 6.3.3.4 Manage labor management partnerships Handling partnerships between labor and management. Develop a
lasting two-way relationship that is beneficial for the labor,
management, and the organization.
10472 6.3.4 Manage employee development Establishing employee development guidelines. Lay out career paths
and plans for them. Manage the development of their skills to
enhance their skills, ability, and knowledge.
10487 6.3.4.1 Define employee development guidelines Outlining the guidelines for development of employees. Design
development policies and procedures to identify areas of growth for
employees, either in their current position or in preparation for
future roles. Include topics related to knowledge and skill
development.

10488 6.3.4.2 Develop employee career plans Designing a future career path for the employees that encourages
them to explore and gather information.
17051 6.3.4.3 Manage employee skill and competency development Administering the development of employee skills. Conduct
training, coaching and mentoring, job-rotation and cross training,
lateral moves, etc.

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Element Hierarchy
ID ID Process element Definition
10473 6.3.5 Develop and train employees Creating a link between employee and organizational development
needs. Conduct and manage employee training programs by
considering the need and availability of these programs.
10490 6.3.5.1 Align employee, school, and district development needs Aligning the needs of the employees to development needs.
10491 6.3.5.2 Align learning programs with competencies Aligning the learning programs with the core capabilities and
competencies of the organization. Contextualize the training
programs so that employees can expand their knowledge base and
add new skills in line with the core competencies of the
organization.

10492 6.3.5.3 Establish training needs by analysis of required and available Determining the training necessitated by business processes, using
skills an examination of skill sets that are needed by the organization and
those already possessed. Examine the various skills required by
individual employees. Design training in light of the availability of
resources to provide specific segments of training.

10493 6.3.5.4 Develop, conduct, and manage employee and/or management Creating, implementing, and managing the programs for training
training programs employees. Create and design sessions on the basis of the needs and
the availability of the skills. Conduct the sessions on the ground.
Manage all aspects related to the training programs. Consider
including literacy training, interpersonal skills training, technical
training, problem-solving training, diversity or sensitivity training,
etc.

12135 6.3.5.5 Evaluate training effectiveness and efficiency Eliciting feedback from various sources to evaluate the training
provided. This can be achieved through testing and the practical
application of skills. Additionally, manager or student feedback can
be garnered to evaluate training effectiveness.
10412 6.4 Reward, retain, and engage employees Creating frameworks for rewarding and recognizing employees with
the objective of retaining them. Create and manage programs for
provision of rewards, recognition, and motivation. Manage and
administer the benefits for employees. Help assist and retain
employees. Administer payroll to employees.

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Element Hierarchy
ID ID Process element Definition
10494 6.4.1 Develop and manage reward, recognition, and incentive The Develop and manage reward, recognition, and motivation
programs programs process consists of developing a salary/ compensation
structure and plan; developing a benefits and reward plan;
performing competitive analyses of benefits and rewards;
identifying compensation requirements based on compensation,
benefits, and HR policies; administering compensation and rewards
to employees; and rewarding and motivating employees.

10498 6.4.1.1 Develop salary/compensation structure and plan Creating the framework for the provision of salary/compensation to
employees. Break down the salary structure into different
components such as fixed pay, variable pay, bonus, and allowances
such medical allowance, and rent allowance, etc. Develop, adjust,
and maintain a pay structure.

10499 6.4.1.2 Develop benefits, reward, and incentive plan Developing a plan for provision of rewards and benefits to
employees. Plan health benefits, retirement benefits, non-monetary
benefits, etc.
10500 6.4.1.3 Perform competitive analysis of benefit, rewards, and incentives Analyzing and evaluating the organization's benefits and rewards
plan. Compare/Benchmark the benefits and employees plan with
other organizations to adhere to industry standard practices.
10501 6.4.1.4 Identify compensation requirements based on financial benefits Recognizing the employee requirements for compensation on the
and HR policies basis of the financial, benefits, and HR policies of the organization.
Recognize individual compensation requirements regarding the
financial policies of the organization. Consider the benefits plan and
overall HR policies while selecting compensation requirements.

10502 6.4.1.5 Administer compensation, rewards, and incentives to employees Managing the provision of compensations and rewards to the
employees while maintaining consistency with the compensation
and benefits plan. Follow the compensation and benefits plan
rigorously in order to avoid any discrepancies.
10495 6.4.3 Manage and administer benefits Managing and ensuring benefits enrollment by the employees.
Process any benefit claims made by the employees. Balance the
estimated amount and entitled amount of benefits.

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Element Hierarchy
ID ID Process element Definition
10504 6.4.3.1 Deliver employee benefits program Implementing the programs that specify employee benefits, other
than salary provided, such as those concerning medical care, death,
and disability.
10505 6.4.3.2 Administer benefit enrollment Handling the employee enrollment for obtaining benefits. Manage
employee enrollment and eligibility. Encourage employees to enroll
for benefits.
10506 6.4.3.3 Process claims Processing any formal requests or demands made by the employees
claiming that they have earned some benefits. Send the request
further up the managerial hierarchy to ensure approval.

10507 6.4.3.4 Perform benefit reconciliation Carrying out reconciliation of benefits delivered to employees.
Compare the estimated benefit requirement made by the employee
and the actual amount of benefits the employee is entitled to
receive.
20131 6.4.4 Manage employee assistance and retention Overseeing activates to assist and retain employees. These activates
center around supporting work/life balance, family support systems,
motivation, and compensation.
10508 6.4.4.1 Deliver programs to support work/ life balance for employees Designing programs that prompt proper balance between work (i.e.,
career and ambition) and lifestyle (i.e., health, pleasure, leisure,
family, and spiritual development/meditation). Account for
dependent care, flexible working arrangements, leaves of absence,
on-the-job training, etc.

10509 6.4.4.2 Develop family support systems Creating a support structure that aligns with local and federal laws
that allow for support for families. This could include things like
maternity leave, care for a family member, or in some cases,
extended sick leave.
10510 6.4.4.3 Review retention and engagement indicators Reassessing the indicators for retention and motivation of
employees. Monitor the indicators that signal the levels of
motivation and retention. Regularly update and upgrade indicators
to avoid depreciation and ensure high efficiency.
10511 6.4.4.4 Review compensation plan Analyzing existing compensation plans and making changes
necessary to continue to retain employees.

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Element Hierarchy
ID ID Process element Definition
10497 6.4.5 Administer payroll Managing the sum of all financial records of salaries for an
employee, including wages, bonuses, and deductions. Use a payroll
management system to deal with the financial aspects of employees'
salaries, allowances, deductions, gross pay, net pay, etc. Generate
pay slips for a specific period.

10413 6.5 Redeploy and retire employees Managing the reassignment and retirement of employees. Manage
the process of employee promotion and demotion. Administer
separation, retirement, and leaves of absence. Outplace employees.
Deploy personnel. Relocate employees in order to manage
assignments.

10512 6.5.1 Manage promotion and demotion process Administering the process of promoting and demoting employees.
Design a system for advancing or demoting an employee's rank or
position. Leverage techniques such as horizontal promotion, vertical
promotion, dry promotion, and involuntary/voluntary demotion.

10513 6.5.2 Manage separation Managing the process of employee separation, including
resignations, discharges, and layoffs. Inform the employee of the
termination. Complete paperwork for continuation of benefits.
10514 6.5.3 Manage retirement Managing and administering instances where a person stops
employment completely.
10515 6.5.4 Manage leave of absence, sabbatical Managing the period of time that an employee must be away from
their primary job, while maintaining the status of employee (i.e.,
paid and unpaid leave of absence but not vacations, holidays,
hiatuses, sabbaticals, and work-from-home programs).
10516 6.5.5 Develop and implement employee reduction in force policies and Helping former employees transition to new jobs or to re-orient
regulations themselves in the job market. Deliver help through one-on-one
sessions or in a group format. Provide guidance in career evaluation,
resume writing, interview preparation, developing networks, and job
searching.

10517 6.5.6 Manage deployment of personnel Allocating employees. Deploy personnel to ensure that the labor of
the organization is continuously in an optimal relation to the jobs
and organizational structure.

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Element Hierarchy
ID ID Process element Definition
17055 6.5.7 Relocate employees and manage assignments Managing the relocation of employees in order to carry out
assignments. Manage internal business processes to transfer
employees, their families, and/or entire departments of a business to
a new location.
20134 6.6 Manage employee information Maintaining employee files. This consists of managing HR
reporting capabilities; managing employee inquiry processes;
managing and maintaining employee data; managing human
resource information systems; developing and managing employee
metrics; developing and managing time and attendance; and
managing employee communications.

10522 6.6.1 Manage reporting processes Providing information and reports regarding employees to
management.
10523 6.6.2 Manage employee inquiry process Handling instances where an employee believes that he/she has been
inappropriately treated or he/she desires clarification. Encourage
employees to inquire when needed. Record and clarify the issues for
which the enquiry has been made.
10524 6.6.3 Manage and maintain employee data Capturing and updating employee information and data and
information on the employees.
10525 6.6.4 Manage human resource information systems (HRIS) Administering and maintaining HR information systems that take
care of activities related to HR, accounting, management, and
payroll.
10526 6.6.5 Develop and manage employee metrics Creating and maintaining performance metrics for employees.
Create and manage a strategic system of data and statistics to
accurately gauge each employee's information. Consider
productivity metrics, efficiency metrics, training metrics, etc.
10527 6.6.6 Develop and manage time and attendance systems Developing and maintaining systems for managing the time and
attendance of employees. Routinely upgrade the process and
systems that track when employees start and stop work, the
department where the work is performed, attendance in addition to
tracking meals and breaks, the type of work performed, and the
number of items produced.

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Element Hierarchy
ID ID Process element Definition
17057 6.6.7 Manage employee communication Creating an effective plan that initiates and promotes
communication and engagement among the employees and between
employees and management.
10529 6.6.7.1 Develop employee communication plan Creating a plan for managing communication among employees.
Inform employees of direction. Counter resistance with change
management approaches. Seek specific areas of input to the
decision-making process. Seek varying degrees of involvement and
co-creation.

10530 6.6.7.2 Manage/Collect employee suggestions and perform employee Procuring and handling suggestions from employees, and
research performing research on employees. Manage and analyze the
programs that help the organization to tap into employee ideas for
improving the organization's processes and/or products. Use
surveys, focus groups, and other data-gathering methods to find out
the attitudes, opinions, and feelings of members of an organization.

10531 6.6.7.3 Manage employee grievances Taking care or resolving any complaint raised by an employee by
procedures provided for in a collective agreement, an employment
contract, or by other mechanisms established by an employer.
10532 6.6.7.4 Publish employee communications Implementing the communication plan for employees. Initiate
dialogues and engagement by monitoring the exchange of ideas and
opinions, the development of personal relationships, etc.
10008 7.0 Manage Information Technology Managing process groups relevant to the business of information
technology within an organization. The process groups include
manage the business of information technology, develop and
manage IT customer relationships, develop and implement
security, privacy, and data protection controls, manage enterprise
information, develop and maintain information technology
solutions,, deploy information technology solutions, and deliver
and support information technology solutions.

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Element Hierarchy
ID ID Process element Definition
10563 7.1 Manage the business of information technology (IT) Handling the business of IT. Create a organization-wide strategy for
the IT function. Define the organization's IT architecture. Manage
the IT portfolio. Research and innovate in the field of IT. Assess
and convey the performance and the value of the IT function.

10570 7.1.2 Develop the enterprise IT strategy Creating a strategy for the IT function. Build strategic IT
intelligence. Recognize the current and future IT needs of the
organization. Establish the guidelines and principles that support the
IT function. Develop the architectural structure of IT function.
Establish relationships with IT components suppliers. Define IT
governance. Align IT objectives with the overall business
objectives.

10603 7.1.2.1 Build strategic intelligence Developing strategic intelligence for IT. Develop a strategy that
pertains to collecting, processing, analyzing, and disseminating
intelligence in order to form an IT policy. Create a plan for a
mission and vision for IT business within the organization.
10604 7.1.2.2 Identify long-term IT needs of the enterprise in collaboration Making the planning process for IT investments and decision
with stakeholders making a quicker, more flexible, and more thoroughly aligned
process. Recognize the organization's current and future information
technology including computers, computer peripherals, trace route,
DNS lookup, ping, routing tables, ARP tables, and interface
statistics.

10605 7.1.2.3 Define strategic standards, guidelines, and principles Establishing the rules and regulations that will guide the IT
function. Establish strategic standards regarding the organization's
IT tools in order to share information about practices based on
replicable, proven procedures.
10606 7.1.2.4 Define and establish IT architecture and development standards Establishing a process to develop methodical IT specifications,
models, and guidelines.
10607 7.1.2.5 Define strategic vendors for IT components Establishing the suppliers of IT components. Create and maintain
relationships with suppliers of IT components. Identify and assess
the most cost-effective and efficient vendors.

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Element Hierarchy
ID ID Process element Definition
10608 7.1.2.6 Establish IT governance organization and processes Creating and establishing an internal department that ensures the
effective and efficient use of IT. Define IT demand governance to
ensure the effective evaluation, selection, prioritization, and funding
of competing IT investments. Oversee their implementation. Extract
measurable business benefits.

10609 7.1.2.7 Build strategic plan to support business objectives Designing a strategic plan that specifies the goals and objectives of
IT function and how it contributes to the overall business objectives.
Align with the business objectives of the organization.
10571 7.1.3 Define the enterprise architecture Outlining the organization's IT architecture. Establish the IT
architecture definition and framework. Create and confirm the
approach for the maintenance of it. Ensure the relevance of it.
Create the rules and regulations to guide the IT architecture. Act as
the clearinghouse for all the IT research and innovation that takes
place within the organization.

10611 7.1.3.1 Establish the enterprise architecture definition Establishing the process to develop methodical IT specifications,
models, and guidelines for the organization. Define a process
specific to the needs and requirements of the organization. Assess
the interrelationships of the business process architecture, the
information architecture, the components and services architectures,
and the infrastructure architectures to ensure their continued
relevance.

10612 7.1.3.2 Confirm enterprise architecture maintenance approach Developing an approach for the maintenance of IT architecture.
10613 7.1.3.3 Maintain the relevance of the enterprise architecture Preserving the relevance of IT architecture. Ensure that the IT
architecture is consistent with shifts and changes within the
organizational framework and pertinent to the organization's
overarching strategy.
10614 7.1.3.4 Act as clearinghouse for IT research and innovation Creating a centralized support structure that gathers, administers,
and dispenses information relevant to new developments within IT
research and innovation. Establish the IT function as the center
through which all the information about the IT research and
innovation can be collected, stored, and distributed. Enable the IT
function to be the sole authority that takes care of all the technology
information communication and settlement processes.

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Element Hierarchy
ID ID Process element Definition
10615 7.1.3.5 Govern the enterprise architecture Administering the governance of IT architecture. Create and
establish the rules, regulations, policies, and standards that will
govern the individual components of the IT architecture, as well as
the architecture in its entirety.
10573 7.1.4 Perform IT research and innovation Performing research and innovating effectively in order to improve
the IT function. Perform a systematic investigation to find new IT
services and solutions or to develop the existing ones. Upgrade and
transform technologies that serve as the basis for the IT services and
solutions.

10620 7.1.4.1 Explore technologies to innovate IT services and solutions Systematically investigating and study materials and sources
relevant to the IT function. Reach meaningful insights and
conclusions in the form new ideas and innovation for the IT
function.
10621 7.1.4.2 Transition viable technologies for IT services and solutions Enhancing and improving the performance of IT services and
development solutions for the careful and routine transformation of the most
feasible and practical technologies.
10575 7.1.5 Evaluate and communicate IT business value and performance Determining the business value of IT, and effectively conveying it
to stakeholders. Establish key performance indicators of the overall
performance of the IT plan. Communicate the determined value and
performance of the IT function to stakeholders.
10625 7.1.5.1 Establish and monitor key performance indicators Evaluating IT factors that are crucial to the organization's success.
Measure indicators such as IT costs as percentage of revenue, IT
maintenance ratio, and system downtime.
10626 7.1.5.2 Evaluate IT plan performance Assessing the performance of the IT plan. Using the established
performance indicators to measure the effectiveness and efficiency
of the IT plan.
10627 7.1.5.3 Communicate IT value Conveying the value of IT to stakeholders. Use the evaluation of IT
plan performance in order to determine the value of the IT function
for the overall business objectives. Communicate the determined
value of the plan to stakeholders including the shareholders,
employees, and vendors.

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Element Hierarchy
ID ID Process element Definition
10564 7.2 Develop and manage IT customer relationships Creating and administering relationships with IT customers. Create
a strategy for the IT services and solutions. Create and administer
the services levels in IT. Perform demand-side management for the
IT services. Manage the satisfaction levels of the IT customers.
Strategize the marketing approach for IT services and solutions.

10578 7.2.1 Develop IT services and solutions strategy Developing a strategy that creates a base for delivering IT solutions
aligned with overall business needs while maintaining a tight
control on delivery and costs. Conduct research within the IT
services and solutions field. Translate the requirements into IT
services and solutions initiatives. Coordinate with internal
stakeholders to ensure alignment. Evaluate the formulated strategic
initiatives to select the most feasible.

11244 7.2.1.1 Research IT services and solutions to address business and user Conducting a detailed and systematic investigation within the field
requirements on IT services and solutions. Confirm through users and the IT
function the availability of the required services and solutions.
11245 7.2.1.2 Translate business and user requirements into IT services and Evaluating the requirements and needs of business and its users.
solutions requirements Transform these requirements into IT services and solutions
requirements. Ensure that these requirements are fulfilled through
IT services and solutions.
11246 7.2.1.3 Formulate IT services and solutions strategic initiatives Selecting and strategizing the initiatives that need to be taken in the
IT services and solutions field. Create new programs and initiatives
to ensure innovation and development in providing the IT services
and solutions.
11247 7.2.1.4 Coordinate strategies with internal stakeholders to ensure Synchronizing IT services and solutions strategies with internal
alignment stakeholders. Coordinate and communicate the IT services and
solutions strategies and initiatives with internal stakeholders,
including board members, staff, volunteers, and donors. Correlate
between the IT services and solutions strategy and the overall IT
strategy to ensure alignment with the internal stakeholders.

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Element Hierarchy
ID ID Process element Definition
11248 7.2.1.5 Evaluate and select IT services and solutions strategic initiatives Assessing the strategic initiatives for IT services and solutions in
order to choose the most appropriate strategic initiative. Assess the
IT services and solution strategic initiatives by carefully selecting
the most feasible and practical individual initiatives.
10579 7.2.2 Develop and manage IT service levels Establishing and maintaining service levels for the provision of IT
services and solutions. Design and maintain the IT services and
solution catalog, as well as service level agreements. Evaluate the
performance of IT service level agreements. Communicate the
results to the management.

10640 7.2.2.1 Create and maintain the IT services and solutions catalog Create and design an organized and curated collection of all IT-
related services that can be performed by, for, or within the
organization. Maintain information about deliverables, prices,
contact points, and processes for requesting a service.
10641 7.2.2.2 Establish and maintain business and IT service level agreements Developing and maintaining service agreements for IT services and
solutions provided by the organization. Create and maintain a
contract or agreement between the service provider (the
organization) and the end user that defines the level of service
expected. Describe the services being provided, responsiveness,
procedure for reporting problems, etc.

10642 7.2.2.3 Evaluate and report service level attainment results Determining, documenting, and reporting the results of service
levels achieved by the IT function. Evaluate and assess the results
and performance achieved by the IT service-level structure of the
organization. Create metrics and indicators to measure the volume
and quality of work (including precision and accuracy), speed,
responsiveness, and efficiency of the structure. Report the results to
management.

10643 7.2.2.4 Communicate business and IT service level improvement Conveying the improvement opportunities for the business and level
opportunities of IT services. Leverage the results obtained from the performance
metrics of the business and IT service levels to identify and
recognize any opportunities that would improve or enhance the
efficiency of the business and IT service-level structure.
Communicate these opportunities to management in order for the
improvements to take effect.

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ID ID Process element Definition
10581 7.2.3 Manage IT customer satisfaction Recording and analyzing customer satisfaction levels. Identify
customer satisfaction patterns through the data. Initiate new
strategies to improve customer satisfaction levels base on the
customer satisfaction patterns.
10647 7.2.3.1 Capture and analyze customer satisfaction Recording and analyzing how IT services and solutions meet or
surpass customer expectations. Leverage techniques such as Csat
score, net promoter score, and customer efforts score.
10648 7.2.3.2 Assess and communicate customer satisfaction patterns Determining patterns of customer satisfaction, and conveying them
to management. Analyze individual components such as purchasing
patterns, requirements, and expectations. Communicate the results
to management. (Carefully examine Capture and analyze customer
satisfaction [10647] in order to reach meaningful conclusions.)

10582 7.2.4 Market IT services and solutions Developing a strategy that effectively markets IT solutions and
services through advertising and promotions campaigns. Track and
process orders for IT services and solutions.
10650 7.2.4.1 Develop IT services and solutions marketing strategy Creating a strategy for effectively marketing IT services and
solutions. Create a promotional strategy, pricing strategy,
competitive strategy, etc. to enhance the market and market reach of
the organization.
10651 7.2.4.2 Develop and manage IT customer strategy Developing and administering the strategy for IT customers. Create
a plan to create services and solutions, conduct daily operations, and
train new employees.
10652 7.2.4.3 Manage IT services and solutions advertising and promotional Effectively communicating and raising customer awareness of a
campaigns product or brand, generating sales, and creating brand loyalty within
the end users of the organization's IT services and solutions. Create
advertising and promotional campaigns. Implement the campaigns
through various means of communication such as television,
posters, and the internet.

10653 7.2.4.4 Process and track IT services and solutions orders Monitoring orders for IT solutions and services, and processing
them on time. Accept and approve orders so they may be completed.

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ID ID Process element Definition
17058 8.0 Manage Financial Resources Overseeing key back-office processes for organizations. This
category includes process groups related to planning and
management accounting, revenue accounting, general accounting
and reporting, fixed-asset project accounting, payroll, accounts
payable and expense reimbursements, treasury operations, internal
controls, tax management, international funds/consolidation, and
global trade services.

10728 8.1 Perform planning and management accounting Determining different stages of the planning process and
accounting. Classify, determine, analyze, interpret, and
communicate information to make up-to-date business decisions for
better management and control functions.
10738 8.1.1 Perform planning/budgeting/forecasting Allocating funds to meet future and current financial goals. Led by
the chief financial officer, have the finance function plan, budget,
and forecast in order to determine and describe long and short-term
financial goals.
10771 8.1.1.1 Develop and maintain budget policies and procedures Formulating financial budgetary guidelines and strategies. Develop
a framework for rules and regulations regarding budgets. Create a
step-by-step process to achieve financial goals.
10772 8.1.1.2 Prepare periodic budgets and plans Creating reports on a quarterly or annual basis for fund allocation.
Create a financial statement that estimates revenues and expenses
over a specific period of time. (Leverage budget methods such as
cost-based and zero-based budgeting techniques, in light of the
periodic targets outlined during Develop and maintain budget
policies and procedures [10771].)

10773 8.1.1.3 Prepare periodic forecasts Creating estimates of the projected income and expenses required
over a predetermined time frame. Develop the projections of profit
and loss statements, balance sheets, and the cash flow forecast.

10739 8.1.2 Perform cost accounting and control Defining costs to be incurred and methods for optimum utilization.
Determine the costs of products, processes, projects, etc. to compile
in the financial statements, as well as to assist management in
making decisions regarding planning and control. Control costs by
managing and reducing business expenses.

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ID ID Process element Definition
10774 8.1.2.1 Perform inventory accounting Conducting accounting for assets, and finding reasons for changes
(depreciation, obsolescence, deterioration, change in customer taste,
increased demand, decreased market supply, etc.).

10740 8.1.3 Perform cost management Deciding which expenses can be avoided to reduce some costs and
increase revenues. Plan and control the organization's budget to
forecast future expenditures.
10778 8.1.3.1 Determine key cost drivers Defining cost drivers for a particular activity.
10779 8.1.3.2 Measure cost drivers Calculating cost drivers.
10780 8.1.3.3 Determine critical activities Determine the activities that hinder the progress of finance
activities. This requires the organization to determine those business
activities carried out by the financial function of the organization
and which are indispensable. This undertaking helps the
organization triangulate those activities which are essential and
where costs cannot be slashed.

10781 8.1.3.4 Manage asset resource deployment and utilization Distributing or allocating asset resources in different processes for
optimal utilization.
10741 8.1.4 Evaluate and manage financial performance Checking and achieving predetermined financial targets and
timelines. Assess and manage the profitability, feasibility, and
consistency of a business or project. Study the revenues generated.

10782 8.1.4.1 Evaluate program and services effectiveness Studying product demand and targeted customer preferences. Study
customers' demands or preferences after deducting the cost of
delivering the final product.
10783 8.1.4.2 Evaluate new programs and services Checking demand about a specific product by a customer segment.
Conduct a detailed study--or research a customer behavior or
preference for a product--in order to determine its production and
profitability in a specific market.

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ID ID Process element Definition
10784 8.1.4.3 Perform life cycle costing Determining the cost of delivering an end product at different stages
of production. Study the total life cycle of a product/process to
determine how much revenue and production cost will be incurred
at every stage in order to make strategic decisions.

10785 8.1.4.4 Optimize match of programs and services to student needs Creating the best fit between a product and the end user. Maximize
the customer base by providing different products in the market.

10786 8.1.4.5 Track performance of new program and services strategies Observing the behavior of a new set of customers for different
products. Prepare strategies to improve sales and profits.
10787 8.1.4.6 Prepare activity-based performance measures Evaluating performance based on different sets of activities created
by management to measure performance.
10788 8.1.4.7 Manage continuous cost improvement Conducting activities to improve cost distribution regularly. Follow
or adopt different ways of reducing costs.
10729 8.2 Perform revenue accounting Comparing revenue targets to reality. Review all transactions and
entries passed in final accounts in a year in order to examine profits.

10743 8.2.2 Generate tax statements Preparing detailed reports of customer purchases. Prepare a
commercial document between the seller and customer with details
about transaction. Detail the quantity purchased, price of
products/services, date, parties involved, unique invoice number,
and tax information.

10794 8.2.2.1 Maintain property/taxpayer master files Creating and updating a record of customers and the products being
purchased by them in a database. This process element requires the
organization to maintain a database of customers and their
purchases. Such a master-file can be used to ensure customer touch
point, enhance customer satisfaction, explore cross selling
opportunities, and identify future trends. This database will include
several particulars about the personal details of the organization's
customers and a tracking of the products being sold.

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Element Hierarchy
ID ID Process element Definition
10795 8.2.2.2 Generate taxpayer billing data Preparing detailed reports about products purchased by customers.
Record and generate a detail account of transactions made by
customers fat a particular time and location. Include all details about
products such as price, quantity, and name.
10796 8.2.2.3 Transmit billing data to taxpayers Providing information to customers about purchases made by them.
Communicate the details of purchases. Provide customers with a
copy of details for their reference.
10797 8.2.2.4 Post receivable entries Registering transactions and their scheduled payments.
10798 8.2.2.5 Resolve customer assessment inquiries 18 Checking and solving billing queries raised by customers.
10744 8.2.3 Process accounts receivable (AR) Processing payments due from customers. This includes all
processing of funds received, whether by check or electronically.
This does not include the generation of invoices.
10799 8.2.3.1 Establish AR policies Creating rules and regulations to be followed in case of credit sales
to customers. Create rules and procedures to follow at the time of
sale (e.g., the allowable number of installments).
10800 8.2.3.2 Receive/Deposit payments Collecting cash from customers. Deposit it into bank account. Make
entries into the books of accounts.
10801 8.2.3.3 Apply cash remittances Checking and moving funds between countries for business
activities, typically through authorized remittance agents.
10802 8.2.3.4 Prepare AR reports Preparing reports that detail balances due or what to collect from
customers at a certain point in time.
10803 8.2.3.5 Post AR activity to the general ledger Preparing the general ledger for account receivables from journals.
Place all journal entries related to accounts receivables in the
general ledger accounts of a business.
10745 8.2.4 Manage and process collections Posting entries to respective accounts, and preparing accounts for
receivables. Manage the cash collected by the business from its
debtors. Record it in the books of accounts to provide clear
information about the availability of the cash.
10804 8.2.4.1 Establish policies for delinquent accounts Creating a process to follow in case of a failed payment by account
holders. Create rules and regulations for the account holder who has
failed to make at least the minimum monthly payment by the due
date.

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ID ID Process element Definition
10805 8.2.4.2 Analyze delinquent account balances Examining balance statements of accountholders who failed to make
required payments. Study or review the account details of
customers' past payments when preparing negotiations policies.
10806 8.2.4.3 Correspond/Negotiate with delinquent accounts Determine ways for customers in default to repay debts (e.g.,
allowing more time or discounts).
10807 8.2.4.4 Discuss account resolution with internal parties Determining rules for handling accounts. Discuss and plan with
internal parties (department heads, managers, and senior
management) about rules to follow in coming months.
10808 8.2.4.5 Process adjustments/write-off balances Maintaining reserves for write-offs and adjustments. Adjust or write
off certain expenses and losses.
10746 8.2.5 Manage and process adjustments/ deductions Creating and providing funds for necessary adjustments and
deductions, including all expenses that were required for the
business at certain point in time.
10809 8.2.5.1 Establish policies/procedures for adjustments Creating guidelines to follow in case of adjustments to business
processes.
10810 8.2.5.2 Analyze adjustments Checking changes made in accounts during the year. Examine the
alterations made in final accounts to rectify errors/omissions.
10811 8.2.5.3 Correspond/Negotiate with taxpayer Providing suitable offers to customers. Present different offers (e.g.,
discounts) available for customers or buyers.
10812 8.2.5.4 Discuss resolution with internal parties Discussing and planning with internal parties (department heads,
managers, and senior management) about rules to follow in coming
months.
10813 8.2.5.5 Prepare assessment adjustments Creating a mechanism for consumer protection in case of a higher
price charged. When a supplier sells a product at a higher price to
the distributor than the price they have set with the end user, submit
a chargeback to the supplier to recover the money lost in the
transaction.

10814 8.2.5.6 Process related entries Recording business transactions as they occur in order to provide a
balanced accounts for financial reporting.
10730 8.3 Perform general accounting and reporting Making statements about business activities and functions. Prepare
financial statements (balance sheet, income statement, statement of
cash flows, and statement of stockholders' equity) according to
accounting concepts and principles.

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ID ID Process element Definition
10747 8.3.1 Manage policies and procedures Creating procedures to perform general accounting and reporting.
Follow the rules and regulations made for a particular process in the
business.
10815 8.3.1.1 Negotiate service level agreements Agreeing upon terms and conditions. Negotiate an agreement
between two or more parties, the customer and service providers.
Specify scope, quality, and responsibilities.
10816 8.3.1.2 Establish accounting policies Establishing policies and procedures to prepare financial statements,
including methods, measurement systems, and procedures for
providing disclosures.
10817 8.3.1.3 Set up and enforce approval limits Implementing parameters for accounting. Apply set conditions for
any approval process.
10818 8.3.1.4 Establish common financial systems Establishing processes and procedures to exercise financial control
and accountability. Record, verify, and report transactions that
affect revenues, expenditures, assets, and liabilities.
10748 8.3.2 Perform general accounting Applying basic principles, concepts, and accounting practices in
recording and preparing final accounts, and using accounting
information in management.
10819 8.3.2.1 Maintain chart of accounts Preparing trial balance account from general ledgers. List all
accounts used in the general ledger. Alter accounts according to
business requirements.
10820 8.3.2.2 Process journal entries Making ledger and trial balance accounts from journal entries. This
process requires the organization to record every transaction into
accounts done by business. It is a base documents for preparing
final accounts of company.
10821 8.3.2.3 Process allocations Allocating funds across functions. Apportion funds in line with the
budgets created. Formalize allocations in centralized internal
records.
10822 8.3.2.4 Process period-end adjustments (e.g., accruals and currency Updating journal entries to adjust the balance of income and
conversions, etc.) expenses at the end of an accounting period.

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ID ID Process element Definition
10823 8.3.2.5 Post and reconcile interagency transactions Checking accounts separately for a parent and subsidiary company.
Manage relationship between a parent company and subsidiaries.
Document intercompany transactions in separate financial
statements.
10824 8.3.2.6 Reconcile general ledger accounts Reviewing general ledger accounts for a parent and subsidiaries
companies. Validate the integrity of account balances on the
company's general ledger of accounts. Review and compare general
ledger accounts balances with source documents to ensure that
balances match.

10825 8.3.2.7 Perform consolidations and process eliminations Aggregating different processes in the business. Eliminate
discontinued processes.
10826 8.3.2.8 Prepare trial balance Balancing debit and credit balances of trial balance to preparing
final accounts. Calculate the total debits and credits in company's
accounts. Correspond the sum of all debits with the sum of all
credits. Adjust entries as appropriate.
10827 8.3.2.9 Prepare and post management adjustments Accounting for changes due to country-level policy changes. Record
adjustments made by management in the accounts.
10749 8.3.3 Perform fixed asset accounting (facilities) Accounting for long-term and fixed assets. Record purchased, fixed
assets that are not easily convertible into cash. Account for costs,
useful life, resale value, depreciation, and amortization.
10828 8.3.3.1 Establish fixed asset policies and procedures Creating rules for fixed assets market valuation. Make rules and
regulations for fixed assets regarding depreciation, provisions,
resale, usage, etc.
10829 8.3.3.2 Maintain fixed asset master data files Keeping reports up-to-date regarding fixed assets. Create a fixed
assets database detailing price, life cycle, depreciation rate, resale
value, installation information, usage information, etc.
10830 8.3.3.3 Process and record fixed asset additions and retires Keeping a summary of sales and purchases of assets. Record any
expenses made for new assets purchased and sales of any old assets
during the fiscal year.

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ID ID Process element Definition
10831 8.3.3.4 Process and record fixed asset adjustments, enhancements, Keeping a summary of expenses for installing and modifying assets.
revaluations, and transfers Record any expenses made for new assets purchased, any expenses
incurred on improvements, the valuation of assets to reach current
market price, and any transfer assets from one location to another
during the fiscal year.

10832 8.3.3.5 Process and record fixed asset maintenance and repair expenses Maintaining a record of expenses necessitated for repairs and the
preservation of assets. Administer and oversee the maintenance and
repair of any fixed assets. Record all related transactions.
10833 8.3.3.6 Calculate and record depreciation expense Carrying out accounting for depreciation over fixed assets. Compute
the sums necessitated. Maintain a record of the cost value of fixed
assets over their useful life in the book of accounts.
10834 8.3.3.7 Reconcile fixed asset ledger Balancing the ledger account balance for fixed assets. Correct errors
in the books of fixed assets. Provide correct information in relevant
accounts.
10835 8.3.3.8 Track fixed assets including physical inventory Checking and updating the record of all raw materials and fixed
assets. Track all fixes asset. Maintain a record of all inventory
items.
10836 8.3.3.9 Provide fixed asset data to support tax, statutory, and Showing market value and related expenses on fixed assets data for
regulatory reporting taxation. Provide complete information recorded in the books of
fixed assets about purchase price, depreciation, installation charges,
resale market value etc. for tax and regulatory purposes.

10750 8.3.4 Perform financial reporting Reporting on the organization's financial status to stakeholders.
Include balance sheets, income statements, cash flow statements,
and statements of shareholders' equity.
10837 8.3.4.1 Prepare departmental financial statements Making reports of subsidiaries units to show profits generated from
them. Prepare financial statements (balance sheets, income
statements, cash flow statements and statements of shareholders'
equity) for a single unit of a business.

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Element Hierarchy
ID ID Process element Definition
10838 8.3.4.2 Prepare consolidated financial statements Making final accounts for all units of company together. Prepare
combined financial statements of a parent company and its
subsidiaries (i.e., separate legal entities controlled by a parent
company) showing assets, liabilities, equity, income, expenses, and
cash flows.

10839 8.3.4.3 Perform departmental reporting/ review management reports Making reports for units/subsidiaries to help management in
decision making. Prepare financial statements (balance sheets,
income statements, cash flow statements, and statements of
shareholders' equity) for a single unit of a business. Break down
profits and losses by function/unit, clients, products, and region.

10840 8.3.4.4 Perform consolidated reporting/ review of cost management Making reports for all units to help higher management in decision
reports making. Prepare combined financial statements of a parent company
and its all subsidiaries (separate legal entities controlled by a parent
company) showing assets, liabilities, equity, income, expenses and
cash flows, and also going through periodic reports which shows the
actual and estimated costs and their variances.

10841 8.3.4.5 Prepare statements for board Preparing a draft of financial statements for the board to review
before they are sent to the auditor.
10842 8.3.4.6 Produce quarterly/annual filings and public reports Making and presenting financial reports to stakeholders. Create
annual and quarterly financial statements for reporting purposes.
Prepare shareholder reports with details of the profit-and-loss
account, balance sheet, and past year's business activities.
10843 8.3.4.7 Produce regulatory reports Reporting raw or summary data for final accounts following rules
and regulations.
10731 8.4 Manage fixed assets budgets Managing accounts for large funds-invested projects. Manage and
account for fixed assets projects (capital projects), which required
significant capital investments over many years.
10751 8.4.1 Perform capital planning and project approval Preparing a project finance report to solicit approvals in capital
projects. Prepare budgets for projects that require heavy
investments. Report on project finances to solicit approvals from
management.

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Element Hierarchy
ID ID Process element Definition
10844 8.4.1.1 Develop capital investment policies and procedures Creating procedures and policies to follow for investing in capital
projects. Create rules and regulations regarding large investment
plans, which require in-depth forecasting for expenditure and
revenue.
10845 8.4.1.2 Develop and approve capital expenditure plans and budgets Creating budgets, and soliciting approvals for capital projects.
Prepare budgets for projects that require heavy investments. Secure
approvals from management.
10846 8.4.1.3 Review and approve capital projects and fixed asset acquisitions Evaluating and supporting capital investments in projects and fixed
assets. Confirm details of capital projects. Secure approvals from
managements for large investments.
10847 8.4.1.4 Perform justification for bond/ project approval Reviewing all project business cases in order to substantiate
projected financial gains. Validate any project's business case.
Juxtapose the benefits derived from moving a project forward
against the associated costs.
10752 8.4.2 Perform capital project accounting Accounting for large-scale and large-cost investments. Manage and
account for ongoing activities related to capital projects, including
setting up new projects, recording project transactions, monitoring
and tracking spending, closing and capitalizing projects, and
measuring the financial returns on completed projects.

10848 8.4.2.1 Create project account codes Giving reference codes for every project.
10849 8.4.2.2 Record project-related transactions Noting every transaction during a project in a common financial
database. Document all transactions associated with any project.
Maintain a centralized repository of all such financial data.
10850 8.4.2.3 Monitor and track capital projects and budget spending Evaluating project progress and funds invested. Observe and track
significant funds invested on any long-term project. Compare to
budget.
10851 8.4.2.4 Close/Capitalize projects Checking for returns generated from projects for decision making.
Evaluate capital projects that require heavy investments. Decide
whether to proceed based on the revenues generated.
10852 8.4.2.5 Measure variance in budgeted and actual expenditure on Comparing a finished project's profitability with forecasted returns.
completed capital projects Scrutinize revenues generated by completed projects that required
heavy investments. Determine profitability.

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Element Hierarchy
ID ID Process element Definition
10732 8.5 Process payroll Handling reporting time, managing pay, and processing taxes from
salaries. Pay employees. Withhold taxes. Confirm the correct funds
are paid to the correct government agency.
10753 8.5.1 Report time Recording the reporting time of employees on-site. Track working
days, salary calculations, holidays taken, number of hours spend in
the office, billing hours, etc.
10853 8.5.1.1 Establish policies and procedures Developing policies and procedures for the HR function to calculate
compensation.
10854 8.5.1.2 Collect and record employee time information Tracking billing hours of each employee on daily basis.
10855 8.5.1.3 Analyze and report paid and unpaid leave Tracking leaves allowed and taken by employees.
10856 8.5.1.4 Monitor regular overtime and other hours Observing the number of hours worked by an employees on daily
basis. Track the number of hours worked by an employee, as well as
the number of hours worked beyond normal working hour's
according to company standards.
10857 8.5.1.5 Analyze and report employee utilization Monitoring the number of productive hours for employees.
10754 8.5.2 Manage pay Managing the total payments made in employees payroll, including
bonuses and compensation.
10858 8.5.2.1 Enter employee time into payroll system Tracking the number of hours worked for the payroll system.
Register the number of hours worked by an employee into the
payroll system for the purpose of calculating salaries or wages.
10859 8.5.2.2 Maintain and administer employee earnings information Tracking and oversee salary breakups of employees. This process
requires the organization to manage and update information
pertaining to the structure of every employee's salary. This would
involve the updating any changes to the salary structures of the
employees, in a central repository which can be accessed by
pertinent departments.

10860 8.5.2.3 Maintain and administer applicable deductions Processing salary deductions for tax purposes. Keep and manage the
details of every employee's salary deductions based on their
expenses and investments during the year.
10861 8.5.2.4 Monitor changes in tax status of employees Tracking changes in the salary structure of employees for tax
deductions.

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ID ID Process element Definition
10862 8.5.2.5 Process and distribute payments Processing and distributing salaries to all employees. Execute the
payroll management function through the dispensation of employee
salaries. Leverage a centralized database of all payroll expenses.

10863 8.5.2.6 Process and distribute manual checks Handling incorrect/omitted salary payments.
10864 8.5.2.7 Process end-of-period adjustments Adjusting salary deductions for tax purposes at the end of the year.

10865 8.5.2.8 Respond to employee payroll inquiries Addressing salary-related queries raised by employees.
10755 8.5.3 Process payroll taxes Deducting and paying taxes from employees' salaries.
10866 8.5.3.1 Calculate and pay applicable payroll taxes Paying tax according to appropriate deductions made from salaries.
Calculate and pay the tax liabilities according to the salaries and tax
regulations of employees with the help of certified chartered
accountants.
10867 8.5.3.2 Produce and distribute employee annual tax statements Providing tax deductions statements created by certified chartered
accountants to every employee for their reference or refunds.

10868 8.5.3.3 File regulatory payroll tax forms Filling taxes, and highlighting different sources of income and
expenditures made.
10733 8.6 Process accounts payable and expense reimbursements Handling bills and reimbursements to be made. Make payments for
goods or services taken or used on behalf of the organization.
10756 8.6.1 Process accounts payable (AP) Processing payments of operating expenses and other supplier
charges. This includes the development of policies and procedures
around processing of accounts payable and all operations. This
process is often supported by key technology enablers.

10869 8.6.1.1 Verify AP pay file with purchase order vendor master file Matching records of bills to be paid with accounts. Check accounts
payable entries with vendor's account for every payment made.

10870 8.6.1.2 Maintain/Manage electronic commerce Tracking all online transactions.

10871 8.6.1.3 Audit invoices and key data into AP system Monitoring and evaluating bills registered in accounts books. Check
all invoices. Maintain records.
10872 8.6.1.4 Approve payments Processing payments for products/services.

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ID ID Process element Definition
10873 8.6.1.5 Process financial accruals and reversals Handling transactions for accruals and reversals. Record
transactions in the books of accounts on an accrual basis
(irrespective of the actual cash flow) and reversals basis (cancel out
the adjusting entries) for balancing accounts.
10874 8.6.1.6 Process payroll taxes Filing tax return after deductions made by company from salary.
Prepare tax returns, including the income tax filing for an individual
or business entity from earnings.
10875 8.6.1.7 Research/Resolve payroll exceptions Resolving any atypical or inconsistent situation concerning
payments to be made by the organization. Address any exceptional
case of accounts payable on an ad hoc basis, by seeking counsel or
carrying out any necessary research.
10876 8.6.1.8 Process payments Making payments for products/services on due dates (payment
cycle) decided by parties involved.
10877 8.6.1.9 Respond to AP inquiries Clarifying or address queries relating to the particulars of AP such
as date, discounts, amount, and installments. Coordinate with
concerned parties about the fulfillment of bills payable.
10878 8.6.1.9.1 Retain records Keeping bills of every transaction for future reference.
10879 8.6.1.9.2 Adjust accounting records Rectifying for alterations occurred in accounts while recording.
10757 8.6.2 Process expense reimbursements Processing reimbursements to employees for the expenses incurred
during the course of business. Approve and process advancements
and reimbursements for employee expenses on the organization's
behalf. Capture and report relevant tax data and manage personal
accounts.

10880 8.6.2.1 Establish and communicate expense reimbursement policies and Explaining policies and procedures related to reimbursements
approval limits requests by employees. Set policies regarding reimbursement
process and amount limits etc. Inform employees.
10881 8.6.2.2 Capture and report relevant tax data Collecting and reporting all pertinent information regarding the
taxes paid by the organization's employees.
10882 8.6.2.3 Approve reimbursements and advances Permitting expense reimbursement requests from employees.
10883 8.6.2.4 Process reimbursements and advances Paying for expense reimbursement requests from employees.
(Follow Approve reimbursements and advances [10882] according
to policies and conditions.)

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ID ID Process element Definition
10884 8.6.2.5 Manage personal accounts Maintaining accounts of individuals who are connected with
business.
10734 8.7 Manage treasury operations Managing business's investments in trading in bonds, currencies,
financial derivatives, etc. Manage the financial assets and holdings
of the organization. Optimize the organization's liquidity. Invest
excess cash. Reduce financial risks.
10758 8.7.1 Manage treasury policies and procedures Managing rules and regulations for investments in trading in bonds,
currencies, financial derivatives, etc. Establish policies and
procedures for investments made. Optimize liquidity in treasury
operations.
10885 8.7.1.1 Establish scope and governance of treasury operations Selecting opportunities and the authoritative body for investments in
trading in bonds, currencies, financial derivatives, etc.
10886 8.7.1.2 Establish and publish treasury policies Creating and providing investment regulations for the organization.
Establish policies and procedures for investments to optimize
liquidity in treasury operations. Create a written copy of it.
10887 8.7.1.3 Develop treasury procedures Making processes for investing. Create steps for investments in
bonds, currencies, and financial derivatives in order to optimize
company's liquidity, invest excess cash, and reduce its financial
risks.
10888 8.7.1.4 Monitor treasury procedures Checking treasury processes in order to optimize company's
liquidity, invest excess cash, and reduce its financial risks.
10889 8.7.1.5 Audit treasury procedures Auditing the treasury function.
10890 8.7.1.6 Revise treasury procedures Reassessing all treasury procedures based on audit findings.
10891 8.7.1.7 Develop and confirm internal controls for treasury Creating and managing the internal control systems for investments
in bonds, currencies, and financial derivatives to verify procedures.

10892 8.7.1.8 Define system security requirements Describing the need of system security requirements for controlling
access, reliability of information, accountability, and availability of
information in the organization.

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Element Hierarchy
ID ID Process element Definition
10759 8.7.2 Manage cash Taking care of all cash-related activities in the business. Manage
and reconcile cash positions. Manage cash equivalents. Process and
oversee electronic fund transfers. Develop cash flow forecasts.
Manage cash flows. Produce cash management accounting
transactions and reports. Manage and oversee banking relationships.
Analyze, negotiate, resolve, and confirm bank fees.

10893 8.7.2.1 Manage and reconcile cash positions Correcting cash differences in the books of accounts. Make
optimum utilization of funds available in the business. Check for
differences to rectify.
10894 8.7.2.2 Manage cash equivalents Taking care of all cash-related activities in the business. Utilize
short-term assets that can be easily convertible into cash, such as
marketable securities, commercial paper and short-term government
bonds, and treasury bills.
10895 8.7.2.3 Process and oversee electronic fund transfers (EFTs) Supervising all online transactions.
10896 8.7.2.4 Develop cash flow forecasts Preparing forecasts for the cash generated or used by the
organization.
10897 8.7.2.5 Manage cash flows Delaying the outflow of funds as long as possible, but encourage the
inflow of as fast as possible.
10898 8.7.2.6 Produce cash management accounting transactions and reports Presenting reports on all cash-related activities. Collect and manage
short-term investing activities. Prepare reports of all transactions
done.
10899 8.7.2.7 Manage and oversee banking relationships Maintaining and directing the course of relationships with banking
partners.
10900 8.7.2.8 Analyze, negotiate, resolve, and confirm bank fees Studying and finalizing bank fees for services provided by banks.
Negotiate and finalize nominal fees that bank charges for various
services, such as requesting a deposit slip or counter check or
certifying papers.
10761 8.7.3 Manage debt and investment Taking care of the organization's financial position. Manage its
loans or debts from different sources and investments. Leverage the
most profitable options to balance the financial position in the
market.

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Element Hierarchy
ID ID Process element Definition
10908 8.7.3.1 Manage financial intermediary relationships Maintaining smooth relations with financial investment banks that
help availing loans and services.
10909 8.7.3.2 Manage liquidity Managing and maintaining enough liquidity in form of cash and
cash equivalents in the business to meet urgent and timely
requirements
10910 8.7.3.3 Manage issuer exposure Managing the exposure incurred by the issuer for providing credit to
the borrower.
10911 8.7.3.4 Process and oversee debt and investment transactions Tracking loans taken and money invested in different options.
Arrange and supervise loans from banks and individuals and
investments in different available and profitable options.
10913 8.7.3.5 Produce debt and investment accounting transaction reports Creating transactions report of loans and investments. Prepare and
maintain records of loans and investment transactions.
14210 8.7.3.6 Process and oversee interest rate transactions Supervising the interest paid or received by the organization.
Arrange and supervise interest rate swap transactions to manage
exposure to fluctuations in interest rates. Or attain a marginally
lower rate of interest than could be gained through a swap.
11208 8.7.4 Monitor and execute risk Performing transactions that limit investment risk with the help of
derivatives, such as options and futures contracts. Manage interest
rates, foreign exchange, and exposure risks. Develop and execute
hedging transactions. Evaluate and refine hedging positions.
Produce hedge accounting transactions and reports. Monitor credit.

11209 8.7.4.1 Manage interest-rate risk Handling risks arising from changes in the interest rate.
11211 8.7.4.2 Manage exposure risk Taking care of exposure risks. Maintain financial investments in
particular investments or a portfolios that could be risky for the
organization.
11215 8.7.4.3 Monitor credit Revising credit reports periodically for accurateness and changes
that could be suggestive of duplicitous activity.

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Element Hierarchy
ID ID Process element Definition
10735 8.8 Manage internal controls Administering internal controls. This process requires the
organization to manage entity's board of trustees, management, and
other personnel in order to offer judicious assurance about the
achievement of effectiveness, proficiency of operations, and
reliability of financial reporting.

10762 8.8.1 Establish internal controls, policies, and procedures Forming rules and regulations to ensure the achievement of
effectiveness, proficiency of operations, and reliability of financial
reporting.
10914 8.8.1.1 Establish board audit committee Establishing board of directors and auditing committee in order to
assign roles and responsibilities for internal controls.
10915 8.8.1.2 Define and communicate code of ethics Outlining and communicating a code of ethics act responsibly.
10916 8.8.1.3 Assign roles and responsibility for internal controls Defining roles, responsibilities, and accountabilities for
effectiveness and proficiency of operations and reliability of
financial reporting.
11250 8.8.1.4 Define business process objectives and risks Outlining the objectives and risks associated with a process.
Delineate process goals. Determine the risks attached to it.
Determine what the process is meant to accomplish, potential issues,
a timeline of potential risks, the scope and potential impact of risks,
etc.

11251 8.8.1.5 Define entity/unit risk tolerances Outlining the risk tolerance levels of individual units, as well as the
organization as a whole. Determine the specific maximum risk to
take in quantitative terms for each relevant risk subcategory,
including strategic, operational, financial, and compliance risks.
10763 8.8.2 Operate controls and monitor compliance with internal controls Incorporating planning, management, operations, and monitoring of
policies and procedures internal control mechanism policies and procedures in order to
manage internal controls. Design and implement control activities.
Monitor control effectiveness. Remediate control deficiencies.
Create compliance functions. Operate compliance functions.
Implement and maintain technologies and tools to enable the
internal controls-related activities.

10917 8.8.2.1 Design and implement control activities Defining and executing policies, procedures, techniques, and
mechanisms and actions taken to minimize risk.

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Element Hierarchy
ID ID Process element Definition
10918 8.8.2.2 Monitor control effectiveness Overseeing the activities for internal controls. Observe the
effectiveness of policies, procedures, techniques, and mechanisms
actions taken to minimize risk.
10919 8.8.2.3 Remediate control deficiencies Taking corrective measures for policies, procedures, techniques, and
mechanisms actions taken to minimize risk. (Conduct in accordance
with Monitor control effectiveness [10918] in order to determine
and rectify the control deficiencies.)
10920 8.8.2.4 Create compliance function Developing a compliance function for internal controls. Monitor
trading activity. Avoid conflicts of interest. Safeguard compliance
with guidelines at brokerage houses. Avoid money laundering and
potential tax evasion.
10921 8.8.2.5 Operate compliance function Administering operational activities of a compliance function.
10922 8.8.2.6 Implement and maintain controls-related enabling technologies Implementing and maintaining the compliance technological
and tools systems or equipment that are control-enabled.
10764 8.8.3 Report on internal controls compliance Reporting on internal controls compliance to the appropriate
authority, including IT regulations and pertinent data.
10923 8.8.3.1 Report to external auditors Reporting to external auditors. This process requires the
organization to report to external auditors about the regulations for
information technology and any critical data that the organization is
holding.
10924 8.8.3.2 Report to regulators, share-/debt-holders, securities exchanges, Reporting to regulators, shareholders, debt holders, securities
etc. exchanges, etc. about IT regulations and pertinent data.
10925 8.8.3.3 Report to third parties (e.g., board) Reporting to suppliers, customers, and partners that are doing
business with the company about IT regulations and pertinent data.

10926 8.8.3.4 Report to internal management Reporting to internal management (all employees, directors, and
management) about IT regulations and pertinent data.
19207 9.0 Acquire, Construct, and Manage Facilities Relating to the design, construction, acquisition, and management of
both productive and non-productive assets.
10937 9.1 Design and construct/acquire capital assets Building and purchasing non-productive assets for the organization.
Acquire and construct non-productive assets that are not yielding
any income/profits to the business.

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Element Hierarchy
ID ID Process element Definition
10941 9.1.1 Develop capital improvement plan and long-term vision Strategizing a long-term vision for managing properties. Prepare
strategies and a long-term vision for managing purchased/retained
properties.
10955 9.1.1.1 Confirm alignment of property requirements with district Creating alignment between the requirement of properties and the
strategy overall business strategy. This process requires the organization to
align the requirement of properties in accordance with its business
strategies of the organization.
10956 9.1.1.2 Appraise the external environment Evaluating the impact of the external environment. Evaluate the
circumstances, objects, events, and aspects surrounding an
organization that affects its actions and selections and that
recognizes its opportunities and risks.
10957 9.1.1.3 Make build-or-buy decision Deciding whether to buy or build properties. Study the market
forces about property prices and cost of construction in order to take
decisions based on the market research.
10960 9.1.1.4 Select property Assessing and choosing the appropriate property. Analyze the
property requirements. Review the available property options.
Finalize the most suitable option.
10942 9.1.2 Develop, construct, and modify sites Creating, building, and renovating property sites. Construct the
property. Make the necessary changes to the current property
according to the requirements.
10943 9.1.3 Plan facility Recognizing the needs of facility users in order to construct a
project proposal that meets those needs.
10958 9.1.3.1 Design facility Preparing and analyzing different designs for a facility in order to
finalize which design will be the most suitable option.
10959 9.1.3.2 Analyze budget Evaluating the feasibility of budgets prepared for the construction of
facilities.
10962 9.1.3.4 Manage construction or modification to building Constructing the buildings. Manage renovations according to
requirements and demands.
10944 9.1.4 Provide facilities Managing the provision of the workspace and its assets. Arrange an
office space with all assets (tables, chairs, computers, admin staff,
etc.) according to requirements.
10963 9.1.4.1 Acquire facilities and furnishings Attaining the office space with all assets (tables, chairs, computers,
admin staff, etc.) according to requirements.

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Element Hierarchy
ID ID Process element Definition
10964 9.1.4.2 Change fit/form/function of facilities and furnishings Modifying the formation of the workspace and its assets. Make
necessary changes in an office space with all assets (tables, chairs,
computers, admin staff, interior designing, etc.) according to
requirements.
10938 9.2 Plan maintenance work Arranging the time and availability of workers for property
maintenance work.
16472 9.2.2 Perform routine maintenance Arranging workers to perform periodic building maintenance
activities.
16473 9.2.3 Perform corrective maintenance Arranging workers to perform corrective activities to maintain a
property.
16474 9.2.4 Overhaul or replace equipment Renovating equipment. Disassemble the item. Identify damaged or
defective parts. Repair or replace them. Reassemble, test, and
perform trial-run.
10949 9.2.5 Manage facilities operations Managing all operational activities of the facility. Manage how each
function/business unit works. Support the manufacturing facility to
attain organizational goals.
10965 9.2.5.1 Relocate people Shifting staff or employees from one place to another place
according to changes in business requirements.
10966 9.2.5.2 Relocate materials, supplies, and furnishings Relocating the tools and raw materials. Shift raw or finished
material and machines of company from one place to another place
according to changes in business requirements.
10939 9.3 Obtain and install assets and equipment Sourcing new physical assets such as machinery, equipment,
production lines, and systems of tools. Integrate new assets into the
processing operation.
10950 9.3.1 Develop ongoing maintenance policies Establishing policies for maintaining productive assets. Create rules
and regulations for the timely maintenance of productive assets.

10967 9.3.1.1 Analyze assets, and predict maintenance requirements Evaluating assets in order to project future requirements for
maintenance. Evaluate the present working condition of assets.
Determine the future maintenance requirements of assets.
10968 9.3.1.2 Develop approach to integrate preventive maintenance into Devising a methodology and procedure for assimilating the works
production schedule of planned maintenance into the schedule scheme for the processing
of finished products that utilizes the same machinery.

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Element Hierarchy
ID ID Process element Definition
10951 9.3.2 Obtain and install equipment Acquiring equipment. Install the equipment at a suitable place
according to business requirements.
10952 9.4 Dispose of facilities and assets Creating a strategy for managing asset exits.
19258 9.4.1 Develop disposition strategy Retiring assets that are no longer viable to the business.
Decommission assets that are no longer in working order, are out of
date, or whose maintenance exceeds the cost of replacement.
10953 9.4.2 Perform sale or trade Performing the sale of assets. Achieve and complete the sale
process. Deliver the end product to the customers.
10954 9.4.3 Perform abandonment Abandoning assets. Manage the act of deliberately and permanently
giving up, granting, leaving, or surrendering property or buildings
and allowing others to use the intellectual property without protest.

19245 9.6 Maintain grounds Ensuring that asset maintenance is conducted in a timely manner
and successfully. Schedule work with the required resources with
an eye on quality control and safety. Verify that contracted
maintenance meets performance targets.
19246 9.6.1 Plan and develop maintenance schedules Defining a timetable for which to execute the maintenance of the
asset.
19252 9.6.3 Monitor quality of service Following set performance targets, monitor and gage the success of
the organization in meeting those targets.
16437 10.0 Manage Enterprise Risk, Compliance, and Continuity of Ensuring that an organization effectively manages its risk. Process
Operations (Resiliency) groups are aligned with traditional risk management activities.

17060 10.1 Manage enterprise risk Creating requisite frameworks and coordinating all risk
management activities for the entire organization and each function.
Manage the enterprise risk by outlining the risk policies and
procedures. Monitor and communicate all risk management
activities. Encourage correspondence among the business units.
Manage the risk of all business units and functions.

16439 10.1.1 Establish the enterprise risk framework and policies Creating an agenda for the rules and regulations of enterprise risk
that deal with hazardous, financial, operational, and strategic risks.

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Element Hierarchy
ID ID Process element Definition
16440 10.1.1.1 Determine risk tolerance for organization Recognizing the organization's tolerance for risk, given risk-return
trade-offs for one or more anticipated and predictable consequences.

16441 10.1.1.2 Develop and maintain enterprise risk policies and procedures Establishing and maintaining the policies and procedures for
managing risk. Create rules and regulations for enterprise risk
dealing with hazardous, financial, operational, and strategic risks.
16442 10.1.1.3 Identify and implement enterprise risk management tools Recognizing and implementing tools for managing risk. Identify and
apply enterprise risk management tools. Leverage methods and
processes to manage risks and opportunities associated with
business objectives.
16443 10.1.1.4 Coordinate the sharing of risk knowledge across the Communicating the knowledge about risk within the organization.
organization Identify operational risks. Share risk information within the
organization.
16444 10.1.1.5 Prepare and report enterprise risk to executive management Preparing and presenting reports about enterprise risk to the
and board management of the organization. Create reports for management on
hazard risks (e.g., property damage and liability torts), financial
risks (e.g., currency and liquidity risks), and operational risks (e.g.,
product failure, customer satisfaction, social trends, and
competition).

16445 10.1.2 Oversee and coordinate enterprise risk management activities Coordinating to plan, organize, lead, and control the activities of an
organization in order to minimize the special effects of risk on
capital and earnings.
16446 10.1.2.1 Identify enterprise level risks Determining risks that could thwart objectives. Document and
communicate the concern.
16447 10.1.2.2 Assess risks to determine which to mitigate Identifying options/actions to enhance opportunities and reduce
threats. Recognize the root reasons of the identified risks.
16448 10.1.2.3 Develop risk mitigation and management strategy, and integrate Developing activities to improve opportunities and lessen threats.
with existing performance management processes Specify the organization's objectives. Evolve strategies and policies
to attain these objectives. Assign resources to project objectives.

16449 10.1.2.4 Verify risk mitigation plans are implemented Checking that the blueprint created for managing risk in individual
business units and divisions is correctly effectuated. Validate the
implementation of all activities geared to mitigate risks.

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Element Hierarchy
ID ID Process element Definition
16450 10.1.2.5 Monitor risks and risk mitigation action Ensuring risk monitoring and mitigation activities. Monitor actions
to enhance opportunities and reduce threats to project objectives.
16451 10.1.2.6 Report on enterprise risk activities Creating a report of activities to address hazard risks, liability torts,
financial risks, operational risks, social trends, competition, etc.

16452 10.1.3 Coordinate department/campus and functional risk Coordinating risk management activities to improve opportunities
management activities and lessen threats. Specify the organization's objectives. Assign
resources to project objectives.
16453 10.1.3.1 Monitor that each department, campus, and function follows the Checking each business unit's/function's options and activities to
enterprise risk management process improve opportunities and lessen threats.
16454 10.1.3.2 Monitor that each department, campus, and function follows the Checking the reporting process of each business unit's/function's
enterprise risk reporting process options and activities to improve opportunities and lessen threats.
17462 10.1.4 Manage department, campus, and function risk Analyzing the threats a business unit/function faces to prioritize the
controls it implements..
16456 10.1.4.1 Identify risks Developing a timely and continuous process to identify activities
that might hinder a project's goals.
16457 10.1.4.2 Assess risks using enterprise risk framework policies and Determining the possibility that a specified undesirable event will
procedures occur using established tools, implements, and frameworks. Use risk
assessments to determine, for example, whether to undertake a
particular venture, what rate of return a particular investment
requires, and how to mitigate an activity's potential losses.

16458 10.1.4.3 Develop mitigation plans for risks Developing possibilities and arrangements to improve opportunities
and reduce deviations to project objectives.
16459 10.1.4.4 Implement mitigation plans for risks Executing mitigation plans to improve opportunities and reduce
deviations to project objectives.
16460 10.1.4.5 Monitor risks Identifying, examining, and recognizing/justifying any
improbability in investment decision making.

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Element Hierarchy
ID ID Process element Definition
16461 10.1.4.6 Analyze risk activities and update plans Examining the impact of risk activities in order to update the
existing scheme of risk management. Analyze and substantiate the
potential for adverse consequences to occur. Consider the risks
associated with the activity and the methods available to manage
those risks.

16462 10.1.4.7 Report on risk activities Creating reports on risk activities, and communicating them to
management. Prepare reports on the potential for adverse safety
consequences.
16463 10.1.5 Manage regulatory compliance Obeying laws, guidelines, strategies, and stipulations related to the
business.
16464 10.1.5.1 Develop the regulatory compliance strategy Developing procedures and methodologies to comply with relevant
laws and regulations of an organization's obedience to laws,
guidelines, strategies and stipulations related to business.
16465 10.1.5.2 Identify applicable regulatory requirements Determining the regulatory requirements that are most appropriate
for the organization. Identify goals in order to follow the appropriate
rules and regulations, guidelines, and strategies.
16466 10.1.5.3 Monitor the regulatory environment for changing or emerging Analyzing and overseeing the regulatory environment in order to
regulations spot any changing or emerging regulations. This process element
calls upon the organization to monitor the regulatory environment
for any new statutes, policies, and enactments issued by the
respective government authorities or those which have been
updated.

16467 10.1.5.4 Assess current compliance position, and identify weaknesses or Evaluating current regulatory policies and regulations. Assess their
shortfalls performance. Make necessary changes.
16468 10.1.5.5 Implement missing or stronger regulatory compliance controls Assessing the current policies and policies. Implement missing and
and policies 22 Permission granted to photocopy for personal necessary changes environmental changes, political changes,
use. ©2014 APQC. ALL RIGHTS RESERVED. technological changes, etc.

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Element Hierarchy
ID ID Process element Definition
16469 10.1.5.6 Monitor and test, on an ongoing and scheduled basis, regulatory Monitoring, appraising, and evaluating the compliance position of
compliance position and existing controls, defining controls that the organization in order to fine-tune for effective remediation.
should be added, removed, or modified as required Track efforts for handling regulatory and compliance requirements
necessitated by law. Test the robustness of internal frameworks,
procedures, and approaches for dealing with these requirements, in
order to clearly identify any necessary changes.

16470 10.1.5.7 Maintain relationships with regulators as appropriate Developing and preserving relationships with the regulators, without
compromising the legal basis of the relationship.
11179 10.3 Manage environmental health and safety (EHS) Determining the impacts of environmental health and safety. Create
and implement the EHS program. Train and educate employees of
the EHS function. Oversee and manage the EHS program.

11180 10.3.1 Determine environmental health and safety impacts Determining the impact of EHS offering--and the procedures it
employs to process them--on the environment at large, as well as the
health and safety of employees. Evaluate the environmental impact
of the organization's products, services, and operations. Conduct
health, safety, and environmental audits.

11186 10.3.1.1 Evaluate environmental impact of services and operations Evaluating the impact of offerings and the auxiliary operations
required to process them on the immediate ecosystem and the
environment at large. Study the lifecycle of the products/services
offered by the organization. Estimate any affect on the environment
through metrics such as a calculation of carbon footprint.

11187 10.3.1.2 Conduct health and safety and environmental audits Conducting an inspection to verify that the organization adequately
complies with the environmental, health, and safety standards. Audit
procedures and records regarding responsibility for the
environment, health, and safety.
11181 10.3.2 Develop and execute functional EHS program Identify the requirements for regulation and shareholders. Assess
future risks and opportunities. Develop a policy for the EHS
program. Record and manage EHS program events.

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Element Hierarchy
ID ID Process element Definition
11188 10.3.2.1 Identify regulatory and stakeholder requirements Determining any protocols or standards to comply with, set by
regulatory agencies or the organization's stakeholders. Closely
examine all standards and matters of compliance relating to the
environment, health, and safety.
11189 10.3.2.2 Assess future risks and opportunities Evaluating any risks and opportunities that might affect the
environmental, health, and safety of products/services. Leverage
techniques such as cost-benefit analysis, trend extrapolation,
systems analysis, social surveys, historical surveys, historical
analogy, Delphi, conferences, workshops, briefings, hearings,
advisory committees, moot courts, artistic judgment, on-site field
investigation, scaling techniques, and scenario creation.

11190 10.3.2.3 Create EHS policy Creating a plan for managing the environmental, health, and safety
impact of products/services. Establish minimum requirements for
the organization regarding the environment at large and the health
and safety of employees. Develop policies, written procedures, and
supporting tools to dictate how the organization will meet policy
requirements.

11191 10.3.2.4 Record and manage EHS events Recording and managing all events and activities associated with
complying with environmental, health and safety standards. Create
event calendars. Assign funds. Educate employees. Conduct events.

11182 10.3.3 Train and educate functional employees Conducting programs such as on-the-job training sessions, group
training workshops, and online training.
11192 10.3.3.1 Communicate EHS issues to stakeholders and provide support Reporting any issues or problems with EHS to the stakeholders.
This includes management, creditors, directors, employees,
government agencies, shareholders, suppliers, and unions. Provide
support to them.
11183 10.3.4 Monitor and manage functional EHS management program Managing the costs and benefits of EHS. Measure and report the
performance of EHS. Implement plans for emergency response and
pollution prevention. Provide EHS support.
11193 10.3.4.1 Manage EHS costs and benefits Administering the costs and benefits of EHS management program.
Evaluate program costs to ensure that the benefits of the program
always outweigh its costs.

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Element Hierarchy
ID ID Process element Definition
11194 10.3.4.2 Measure and report EHS performance Using performance techniques and indicators. Utilize number of
audits or inspections performed, safety committee meetings, the
number and types of findings and observations, timely preventive
maintenance tasks performed, etc.
11196 10.3.4.3 Implement emergency response program Implementing a program for organizing, coordinating, and directing
available resources to respond to the event. Conduct a risk
assessment to identify potential emergency scenarios in order to
create a program that ensures that resources are on hand--or quickly
available--in case of emergencies.

11195 10.3.4.4 Provide employees with EHS support Supporting employees in light of the organization's environmental,
health, and safety policies and standards. Provide medical insurance,
maternity leave, environmental education, training over safety, etc.

11185 10.3.6 Manage remediation efforts Administering the efforts and activities for remediation. This
process element requires the organization to create plans for
corrective action in collaboration with government agencies and
pertinent professional services agencies which specialize in
remediation efforts relevant to the organization's operations.
Additionally, the organization needs to consult experts to validate
the plan, determine resources allocation, resolve any legal concerns,
and formulate a company-wide policy for remediation.

11201 10.3.6.1 Create remediation plans Creating plans for remediation efforts. Make a plan to address a
case of environmental adulteration. Identify and treat the
adulteration so that the area will become operational again.
11202 10.3.6.2 Contact and confer with experts Discussing and soliciting advice from experts for in order to
incorporate their suggestion (regarding Create remediation plans
[11201]).
11203 10.3.6.3 Identify/Dedicate resources Identifying and dedicating the resources for managing remediation
efforts. Discern the resources needed for remediation efforts.
Dispense with resources in a sound and well-reasoned manner.

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Element Hierarchy
ID ID Process element Definition
11204 10.3.6.4 Investigate legal aspects Examining regulatory and legislative frameworks. Obligate the
organization to remediate any damages through compensations,
fines, and any other remedial efforts necessitated to correct the
situations. Analyze local environmental laws, binding international
covenants, etc. in order to examine legal accuracy about the rules
and procedures.

11205 10.3.6.5 Investigate damage cause Studying the causes of damage, which could be environmental,
physical, social, etc. at country level in order to institute better
policies and regulations.
11206 10.3.6.6 Amend or create policy Crafting a new framework of policies and procedures for deploying
remediation efforts, or change existing policies and procedures.
Adapt the policy structure to the context of the apposite national and
international regulatory frameworks.
10012 11.0 Manage External Relationships Fostering external relationships with stakeholders of the entity,
including investors, government and industry, the board of directors,
and the general public. This is not related to customer management.

11010 11.1 Build investor relationships Creating a strategic management responsibility for integrating
finance, communication, marketing, and securities law compliance.
Allow the most effective two-way communication among the
organization, the financial community, and other constituencies.
Enlist the investor relations function to provide market intelligence
to corporate management.

11035 11.1.1 Plan, build, and manage relations with federal, state, and local Building and managing relations with bankers or lenders through
funding entities strong products/services strategies that bankers would want to invest
in. Foster a receptive environment for low rates of interest, easy
access to loans, etc.
11036 11.1.2 Plan, build, and manage financial analyst/ratings relations Creating and maintaining long-term relations with analysts. Involve
analysts in strategy and product decisions in order to elicit valuable
information.
11037 11.1.3 Communicate with stakeholders Practicing regular, transparent communication with shareholders
through annual shareholders' meetings, quarterly earnings calls,
shareholders letters, one-on-one emails or calls, etc.

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Element Hierarchy
ID ID Process element Definition
11011 11.2 Manage government and other district relationships Creating and maintaining relationships with government and
industry representatives.
11038 11.2.1 Manage government relations Persuading public and government policy at the local, regional,
national, and global level (subject to government regulations).
11039 11.2.2 Manage relations with quasi-government bodies Managing relations with quasi-governmental organizations,
corporations, businesses, or any other agency that is treated by
national laws and principles to be under the supervision of the
government but also distinct and self-directed from the government.

11040 11.2.3 Manage relations with associations, stakeholder, and education Managing relations with organizations established and financed by
groups businesses that operate in a specific industry. Participate in public
relations actions such as lobbying and publishing, advertising,
education, and political donations.
11041 11.2.4 Manage lobby activities Managing lobbying activities to affect government policies.
11012 11.3 Manage relations with Board of Trustees/ Education Maintaining relations with representatives of the stockholders.
Establish corporate management-related policies and to make
decisions on major company issues. Implement practices designed
to engender communication, trust, and cooperation.
11042 11.3.1 Report financial results Reporting financial results to management, and releasing results to
the public. Report financial statements, including the income
statement, balance sheet, and statement of cash flows.
11043 11.3.2 Address audit findings Reporting audit findings to management. Practice an internal audit
with criteria for confirming a problem, a description of the situation,
and the root cause of the problem. Make recommendations that
resolve the issue.
11013 11.4 Manage legal and ethical issues Managing legal practices to abide by the law, as well as ethical
practices.
11044 11.4.1 Create ethics policies Creating a code of ethics that communicate the organization's
philosophy to employees, vendors, customers, clients, and the
public.

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ID ID Process element Definition
11045 11.4.2 Manage district governance policies Administering the system of rules, practices, and processes through
which a company is directed and controlled. Balance stakeholder
interests including shareholders, management, customers, suppliers,
financiers, government, and the community. Outline a strategy for
achieving organizational goals, from action plans and internal
controls to performance measurement and corporate disclosure.

11046 11.4.3 Develop and perform preventative law programs Creating and applying programs and activities. Encourage the
adherence preventive laws, such as environmental law, sex
discrimination, computer law, estate planning, corporate
compliance, business planning, and property transactions.
11047 11.4.4 Ensure compliance Ensuring the organization's compliance position. Validate
compliance with different statutes, regulatory directions, and legal
principles (using Establish compliance framework and policies
[17468]). Coordinate with compliance and risk management
personnel.

11053 11.4.4.1 Plan and initiate compliance program Employing an internal system or process to identify and reduce the
risk of breaching the Competition and Consumer Act 2010. Remedy
any breach. Create a culture of compliance. Design compliance
programs.
11054 11.4.4.2 Execute compliance program Implementing the established compliance program in order to meet
the government laws and regulations. Create a compliance team that
scrutinizes the rules set out by government bodies such as the
Securities and Exchange Commission.
11048 11.4.5 Manage outside counsel Managing professionals, sought externally for assistance over legal
and ethical concerns. Administer and oversee assistance from
subject matter experts and professionals for sourcing expert opinion
and counseling over legal and ethical matters.

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Element Hierarchy
ID ID Process element Definition
11056 11.4.5.1 Assess problem and determine work requirements Examining the problems and deciding the action requirements for
engaging outside counsel. This process element calls upon the
organization to internally analyze the issues for which assistance
from external counsel is needed. Additionally, the organization
needs to break-down the issue, identifying the tasks and exercises
where outside counsel can help.

11057 11.4.5.2 Engage/Retain outside counsel if necessary Recruiting the assistance of outside counsel for any legal and/or
ethical concerns. Engage and/or retain any external counsel sought
from subject matter experts and professionals.
11058 11.4.5.3 Receive strategy/budget Making a financial plan. This strategy sets out, using figures, an
organization's expected future results. Enlist the finance function to
support work generated by other business functions in order to build
and secure their support for the budget.
11059 11.4.5.4 Receive work product and manage/monitor case and work Receiving deliverables from outside counsel, and monitoring the
performed efforts committed by them. Track the progress of, collect, and
validate the required work product from the subject matter experts
and professionals engaged as external counsel. Verify the amount of
effort dedicated by these counsels to the issue at hand, in order to
confirm their fees.

11060 11.4.5.5 Process pay for legal services Making payments to legal advisers for their services. Payments
include addressing issues or suits by customers, suppliers,
competitors, bankers, government agencies, etc.
11061 11.4.5.6 Track legal activity/performance Keeping track of the legal activities and performance of the
organization.
11049 11.4.6 Protect intellectual property Safeguarding the intellectual property of the organization. This
process requires the organization to protect a wide variety of
intellectual property created by it. It involves creating and managing
non-disclosure agreements (NDAs), following up on current
developments in the areas where the organization holds patents,
tracking the use of the organization's copyrighted material, creating
and upholding licensing terms, and administering policies for
safeguarding intellectual property.

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Element Hierarchy
ID ID Process element Definition
11062 11.4.6.1 Manage copyrights and patents Managing the patents and copyrights already held or sought by the
organization. Administer and oversee applying for, securing, and
maintaining intellectual property rights in the form of patents and
copyrights. Submit applications for such rights. Handle associated
legal issues. Draft and communicate proper attributions. Collect
royalties. Monitor any misuse of the intellectual property rights.

11063 11.4.6.2 Maintain intellectual property rights and restrictions Managing the upkeep of intellectual property rights by creating and
managing a framework of rules, policies, procedures, and
restrictions. Outline a clear policy for any possible scenario of their
use by any external agent.
11064 11.4.6.3 Administer licensing terms Administering and overseeing the terms and policies associated with
licensing the organization's intellectual property. Create and manage
the policies and terms governing the possible granting of a license to
any external agent. Demarcate a clear framework that governs the
licensing of any patents or copyrights held by the organization.

11065 11.4.6.4 Administer options Managing options regarding licensing agreements. Follow favorable
terms and conditions.
11050 11.4.7 Resolve grievances and litigations Resolving disputes or civil lawsuits internally or externally.
11051 11.4.8 Provide legal advice/counseling Providing legal advice concerning the substance or procedure of a
law in relation to a particular situation.
11052 11.4.9 Negotiate and document agreements/ contracts Negotiating terms to reach a final draft of a contract that is
acceptable to all parties.
11014 11.5 Manage public relations program Managing a public relations programs through business and
communications skills.
11066 11.5.1 Manage community relations Developing and administering community relations. Establish
business connections with the people constituting the environment
the organization operates in and draws resources from in order to
foster mutual understanding, trust, and support. Create programs
that promote the organization's image in a positive and community-
oriented way.

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ID ID Process element Definition
11067 11.5.2 Manage media relations Developing and managing relations with media. Develop
connections with journalists to solicit critical, third-party
endorsements for a product, issue, service, or organization.
11068 11.5.5 Promote political stability Promoting political security and stability in the regions where the
organization conducts business. Encourage political stability in the
regions where the organization operates. Support civic programs,
citizen engagement, connection platforms, etc.
11069 11.5.6 Create news releases Developing press releases to communicate developments and
generate interest in the organization.
11070 11.5.7 Issue news releases Issuing press releases to carefully selected media in distribution
channels such as the web, newspapers, and social media.
10013 12.0 Develop and Manage District Capabilities Performing activities by an organization that are fundamental to the
successful operation of the organization, even across functions in a
business. Capabilities defined in the PCF include business process
management; portfolio, program, and project management; quality
management; change management; benchmarking; environmental
health and safety management; and knowledge management.

16378 12.1 Manage educational programs, support services, and Establishing and administering governance for management of the
operational processes processes. Outline and manage the frameworks for management of
the processes. Define the business processes. Administer the
performance of the processes. Enhance the business processes.

16379 12.1.1 Establish and maintain process management governance Defining and managing the organization's approach to governing
business process management. Establish and manage tools to
support the governance process. Assign ownership for all business
processes. Perform activities to administer the governing process.

16380 12.1.1.1 Define and manage governance approach Outlining and managing the methodology for administering
business process management (BPM). Define the method for setting
standards and priorities for BPM efforts. Identify BPM governance
leaders. Define BPM project participants' roles.

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Element Hierarchy
ID ID Process element Definition
16381 12.1.1.2 Establish and maintain process tools and templates Instituting, organizing, and maintaining the upkeep of the
techniques used for business process management (BPM). Create
and maintain templates of BPM tools that can be readily
implemented, including process engine, business analytics, content
management, and collaboration tools.

16383 12.1.1.3 Conduct process governance activities Implementing and executing activities for governing business
processes. Execute activities that encourage participation,
accountability, transparency, responsiveness, equity and
inclusiveness, etc. within the business processes.
16384 12.1.2 Define and manage process frameworks Determining and organizing the structural composition of business
processes. Design, establish, and administer the framework. Identify
any cross-functional processes that are mandatory for achieving
business excellence.
16385 12.1.2.1 Establish and maintain process framework Defining and managing the framework that outlines the required
business processes of the organization, key elements, and how they
should interact. Institute strategy infrastructure and product,
operations, and enterprise management.
16386 12.1.2.2 Identify cross-functional processes Recognizing the different functional areas working on the same
project or goal.
16387 12.1.3 Define processes Outlining and establishing the business processes of the
organization. Scope, analyze, map, and publish processes for the
employees who may require it.
16388 12.1.3.1 Scope processes Defining the extent and limits of business processes. Define the
range and diversity of all the set of activities and tasks that, once
completed, will accomplish an organizational goal.
16389 12.1.3.2 Analyze processes Assessing and examining the set of activities and tasks that, once
completed, will accomplish an organizational goal. Create a
business process model that captures how a business process works
and how individuals from different groups work together to achieve
a business goal.

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Element Hierarchy
ID ID Process element Definition
16390 12.1.3.3 Map processes Defining what a business entity does, who is responsible, to what
standard a business process should be completed, and how the
success of a business process can be determined. Identify processes,
gather information gathering, interview participants, map processes,
and perform analysis.

16391 12.1.3.4 Publish processes Disclosing the information available on business processes. Ensure
the availability of the information regarding the business processes
to all process team members, business stakeholders, and process
owners. Use BPM software, as well as business process diagrams
and documents that help depict the required information.

16392 12.1.4 Manage process performance Evaluating and handling the performance of business processes.
Provide training to process owners. Support the execution of
business processes. Measure and report the performance of the
business processes.
16393 12.1.4.1 Provide process training Providing training for the employees and process owners that
administer the business processes. Design internal training programs
or source third party agencies to provide the skills and training
necessary.
16394 12.1.4.2 Support process implementation Assisting and executing the business processes. Use business
process execution language (BEPL), which is a standard, executable
language for specifying actions within the business processes with
the use of web services.
16395 12.1.4.3 Measure and report process performance Defining and using performance indicators to consider the financial
perspective, customer perspective, internal process perspective, and
learning perspective of the organization.
16396 12.1.5 Improve processes Identifying and choosing improvement opportunities. Create and
manage improvement projects. Perform the improvement activities
continuously and routinely.
16397 12.1.5.1 Identify and select improvement opportunities Helping a process owner to identify, analyze, and improve existing
business processes within an organization to meet new goals and
objectives.

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Element Hierarchy
ID ID Process element Definition
16398 12.1.5.2 Manage improvement projects Developing and implementing a systematic approach to help the
organization optimize its underlying processes in order to achieve
more efficient results. Systematically gather information to clarify
issues or problems. Intervene for improvements. Restructure
training programs as appropriate to increase effectiveness.

16399 12.1.5.3 Perform continuous improvement activities Persistently implementing activities for improving business
processes.
16400 12.2 Manage district projects and programs Managing investments, holdings, products, businesses, and brands,
along with the related projects that together constitute a program.

16401 12.2.1 Manage educational, support services, and operational program Managing the business portfolio of the organization, including
strategy investments, holdings, products, businesses, and brands. Establish a
portfolio strategy. Define portfolio governance. Monitor and control
the portfolio.
16402 12.2.1.1 Establish educational, support services, and operational Instituting the strategy for managing business portfolio. Create a
program strategy systematic plan that defines the strategy for managing investments,
holdings, products, businesses, and brands.
16403 12.2.1.2 Define educational, support services, and operational program Outlining the administration of business portfolio of the
governance organization. Create and manage the rules and regulations regarding
the business processes in order to identify, select, prioritize, and
monitor portfolio components. Include a set of metrics to indicate
the health and progress of the portfolio in the most vital area.

16404 12.2.1.3 Monitor and control educational, support services, and Overseeing and administering the business portfolio of the
operational programs organization. Monitor all activities related to investments, holdings,
products, businesses, and brands by effectively monitoring and
supervising these activities.

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Element Hierarchy
ID ID Process element Definition
16405 12.2.2 Manage educational, support services, and operational Establishing, implementing, and managing business programs.
programs Successfully handle related projects that together constitute a
program. Establish the program structure and approach. Coordinate
with stakeholders and partners. Execute the program. Assess and
report the performance of the program. Coordinate and prioritize
resources across projects. Manage links between the projects and
the overall costs and risks of the program.

16406 12.2.2.1 Establish program structure and approach Constructing and instituting the framework and approach to manage
business programs. Monitor key factors such as governance,
alignment with the overall business vision, assurance, and
management.
16407 12.2.2.2 Manage program stakeholders and partners Managing relationships with stakeholders and partners of the
business programs.
16408 12.2.2.3 Manage program implementation Administering and implementing business programs. Implement and
execute programs with the intention of improving an organization's
performance. Execute all the individual projects of the program to
ensure the desired success.
16409 12.2.2.4 Review and report program performance Evaluating and documenting the performance of business programs.
Evaluate the performance of the programs. Create reports on the
basis of the analysis. Use performance indicators and metrics such
as desired/achieved goals, completion dates, issues and defects, and
cost effectiveness.

16410 12.2.3 Manage projects Establishing the scope of the projects. Create plans for
implementing the projects. Initiate projects. Review and report
project performance to management. Close projects.
16411 12.2.3.1 Establish project scope Establishing the horizons of business projects. Identify the
objectives of the program, along with the resource requirements.
Assess the readiness for the project management approach. Identify
methodologies for project management. Obtain funding. Develop
performance measures and indicators.

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Element Hierarchy
ID ID Process element Definition
11117 12.2.3.1.1 Identify project requirements and objectives Recognizing and defining what the project is ultimately supposed to
do. Specify the capabilities, features, or attributes of the project's
deliverables, as well as any kind of formal documentation.

16412 12.2.3.1.2 Identify project resource requirements Identifying the prerequisites of business projects. Identify the people
with appropriate and applicable skills and competencies. Locate
resources such as capital, facilities, equipment, material, and
information required to accomplish the objectives of a specific
project.

11118 12.2.3.1.3 Assess culture and readiness for project management approach Evaluating the culture and readiness of the organizational
environment is order to implement the project management
approach.
11119 12.2.3.1.4 Identify appropriate project management methodologies Identifying and implementing the techniques and procedures for
managing business projects. Identify the most appropriate models,
which are to be employed by the project managers for the purpose
of designing, planning, implementing, and achieving project
objectives. Examine and assess various project management
methodologies such as adaptive project framework, agile
development, crystal methods, and feature-driven development.

11120 12.2.3.1.5 Create project rationale and obtain funding Creating a document that includes the current situation, proposed
solution, financial analysis, conclusion, etc. Convince a decision
maker and investors to approve the project. Obtain funding.
11121 12.2.3.1.6 Develop project measures and indicators Developing procedures and indictors to assess performance of
business projects. Design and develop metrics and indicators--such
as cost, schedule, resources, risk, and quality--that exhibit the
performance of the business projects.
16413 12.2.3.2 Develop project plans Defining the resources and their roles. Identify IT requirements.
Create plans for effective training and communication. Design
reward approaches. Plan the launch of project. Deploy the project.
11123 12.2.3.2.1 Define roles and resources Outlining the resources and their roles in the business projects.

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ID ID Process element Definition
11124 12.2.3.2.2 Identify specific IT requirements Determining the IT requirements for specific business projects.
Identify the requirements of computers and telecommunications
equipment to store, retrieve, transmit, and manipulate data related to
the project. Consider factors such as functional requirements, design
requirements, project phases, and project schedule.

11125 12.2.3.2.3 Create training and communication plans Designing a plan for equipping the project team with the necessary
skills and abilities to fulfill their roles and responsibilities in the
project effectively and efficiently. Offer formal training, mentoring,
or coaching. Initiate informal conversations. Communicate
messages during the project.

11127 12.2.3.2.4 Design recognition and reward approaches Creating a plan for recognizing and rewarding extraordinary
performances within the business projects. Use incentives, bonuses,
and certificates for recognition and rewarding purposes.
11128 12.2.3.2.5 Design and plan launch of project Creating a plan specifying when to initiate the project, and
introducing it to the target audience. Clearly define the project team,
objectives, timelines, and milestone.
11129 12.2.3.2.6 Deploy the project Putting the project into position by effectively bringing it into
action.
16414 12.2.3.3 Implement projects Implementing the business projects of the organization. Evaluate the
impact of project management. Record and report the status of the
project. Manage the project scope. Promote and sustain activities
and involvement. Realign and revamp the project management
strategy and approach.

11131 12.2.3.3.1 Evaluate impact of project management (strategy and projects) Assessing the impact of business project management on the
on measures and outcomes measures and outcomes of the projects. Gauge non-financial
measures, frequency of measurement, action plan, etc.
16415 12.2.3.3.2 Report the status of project Recording and documenting the current status and position of the
project. Record and report items such as completed tasks,
incomplete tasks, planned tasks, and problems faced.

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Element Hierarchy
ID ID Process element Definition
16416 12.2.3.3.3 Manage project scope Determining and documenting a list of specific project goals,
deliverables, tasks, costs, and deadlines. Use the scope statement to
explain the boundaries of the project. Assign responsibilities for
team members. Set up procedures for verifying and approving the
completed tasks.

11132 12.2.3.3.4 Promote and sustain activity and involvement Encouraging and sustaining the activities and involvement while
executing projects. Promote the execution activities of the projects.
Encourage employee involvement in project implementation.

11133 12.2.3.3.5 Realign and refresh project management strategy and Reorganizing and stimulating the approach and strategy for
approaches managing business projects. Make improvements based on the
project scope and on findings from Evaluate the impact of project
management (strategy and projects) on measures and outcomes
[11131].

16417 12.2.3.4 Review and report project performance Measuring the performance of a business project against key
performance indicators including the project scope, schedule,
quality, cost, and risk criteria. Identify any deviations from the plan.
Assess the impact of these deviations on the project, as well as on
the overall program. Report results to key stakeholders.

16418 12.2.3.5 Close projects Settling each contract. Close each contract applicable to the project
or project phase. Finalize all activities across all of the process
groups in order to formally close the project or a project phase.

11074 12.4 Manage change Planning, designing, and implementing the change. Ensure
improvement in the change process.
11134 12.4.1 Plan for change Crafting a plan for implementing change to the organization's
multiple frameworks, systems, and functional areas. Chart a
schematic plan that gives the organization a foundation to shape its
change efforts.

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Element Hierarchy
ID ID Process element Definition
11138 12.4.1.1 Select process improvement methodology Assessing and choosing methodologies to identify, analyze, and
improve existing processes within an organization to meet new
goals and objective. Assess the various methodologies available
such as process mapping, statistical process control, and simulation.
Choose the most appropriate and effective methodology.

11139 12.4.1.2 Assess readiness for change Determining the level of preparedness of the conditions, attitudes,
and resources at all levels in the organization needed for change to
happen successfully. Define scope of the proposed change. Select
the tools for a change readiness assessment.
11140 12.4.1.3 Determine stakeholders Identifying and communicating with shareholders affected by the
change. Consider internal and external stakeholders that will be
affected by the change. Determine the amount of influence the
change will have on them. Ensure the involvement of these
stakeholders in the change process by effectively communicating
with them.

11141 12.4.1.4 Engage/Identify champion Identifying people exhibit an extraordinary interest in the adoption,
implementation, and success of the change. Engage champions in
each division or team. Define the roles and responsibilities for the
change champions. Determine criteria for selecting change
champions. Provide training sessions to champions. Reward and
recognize champions.

11142 12.4.1.5 Form design team Preparing a design team for implementing change throughout the
organization.
11143 12.4.1.6 Define scope Defining the extent of the area or subject matter that the change
process deals with or to which it is relevant. Establish a set of tools,
processes, skills, and principles for managing the people side of
change to achieve the required outcomes of the change process.

11144 12.4.1.7 Understand current state Using graphical and statistical tools such as pareto diagrams,
process flow diagrams, cause-and-effect diagrams, check sheets,
histograms, run charts, and scatter diagrams.

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ID ID Process element Definition
11145 12.4.1.8 Define future state Determining the state or position that the organization wants to be in
after the implementation of the change. Gather necessary
information about the processes, structures, and cultures. Define
resource requirements.
11146 12.4.1.9 Conduct organizational risk analysis Looking beyond the immediate consequences of the threat to a
critical asset and placing it in the context of what is important to the
organization. Identify the impact of threats to critical assets. Create
risk evaluation criteria. Evaluate the impact of threats to critical
assets. Incorporate probability into the risk analysis.

11147 12.4.1.9.1 Assess cultural issues Evaluating the culture within the organization. Adopt a quantitative,
multidimensional measurement approach of an organization's
culture and the aspirations for it. Diagnose cultural activities,
enhance leadership sections. Integrate cultures.
11148 12.4.1.9.2 Establish accountability for change management Identifying and assigning the people accountable for effective
change management. Hold managers accountable for ensuring
change happens systematically and rigorously. Ensure that certain
behaviors are rewarded or reprimanded accordingly.
11149 12.4.1.9.3 Identify barriers to change Recognizing the circumstances or obstacles that keep the
organization from progressing. Identify who and what are the
resources resisting change. Identify integration failures, threats by
competitive forces, and complexity failures.
11150 12.4.1.9.4 Determine change enablers Identifying the person(s) or thing(s)responsible for making the
change possible. Consider factors such as interdependence of
efforts, reward to the integrators, sharing of power and
responsibility, and employee understanding of why change is
essential.

11151 12.4.1.9.5 Identify resources and develop measures Recognizing the resource requirements, and developing measures
for change. Identify the financial, material, human, and
informational resources needed to successfully implement the
change. Develop programs, campaigns, etc. for establishing the
change within the organization.

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Element Hierarchy
ID ID Process element Definition
11135 12.4.2 Design the change Developing plans for change management, training, communication,
and rewards/incentives. Establish metrics for measuring the change
adoption. Clarify new roles for employees. Identify budgets.

11152 12.4.2.1 Assess connection to other initiatives Correlating the change initiative with the other initiatives. Create an
alignment between the goals and objectives of the change process
and that of the other initiatives.
11153 12.4.2.2 Develop change management plans Creating a detailed structure summary for the purposes of managing
the change. Demonstrate the reasons for the change. Define the type
and scope of change. Form a change management team. Create a
communication plan.
11154 12.4.2.3 Develop training plan Creating a detailed summary of all the actions relevant to teaching a
person a particular skill or type of behavior. Determine who will
deliver the training. Determine when and where the apprentice or
trainee needs to go to receive the structured component of the
training.

11155 12.4.2.4 Develop communication plan Developing a plan for imparting or exchanging information relevant
the to change. Define goals, objectives, and audience. Gather tools
for all communications.
11156 12.4.2.5 Develop rewards/incentives plan Creating and designing the plan for rewarding the employees
exhibiting the desired behavior. Specify rewards in recognition of
service, effort, or achievement regarding the change, including
bonuses, compensation, stock options, profit sharing, vacations, and
flexible time.

11157 12.4.2.6 Establish change adoption metrics Establishing a system or standard of measurement for measuring the
adoption of the change. Consider activities such as the number of
people who have adopted the change, how quickly have they
adopted, number of unique adopters, and adopters by
teams/divisions.

11158 12.4.2.7 Establish/Clarify new roles Establishing and explaining the new roles to employees. Assign
roles and responsibilities to resources.

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Element Hierarchy
ID ID Process element Definition
11159 12.4.2.8 Identify budget/roles Creating a plan of financial outlay for the newly defined roles.
Determine the amount of capital the organization is willing to invest
in effectuating these new roles, how would the roles be financed,
and what would comprise the ROI from these flows. Coordinate
personnel responsible for change management and the finance
division.

11136 12.4.3 Implement the change Effectuating the change within the desired impact areas of the
organization. Ensure adequate commitment from all corners of the
organization for the desired change. Create support structures.
Refashion all processes deemed necessary. Observe the progress.

11160 12.4.3.1 Create commitment for improvement/change Kindling an organization wide commitment for effectuating the
change. Effectively communicate the advantages of the desired
change. Personalize the pitch for change.
11161 12.4.3.2 Reengineer educational support and operational processes and Restructuring, redesigning, repurposing, and/or retrofitting existing
systems business processes, activities, and frameworks in order to effectuate
the desired change. Review pertinent processes from the ground up
by starting with the desired result. (Build on Select a process
improvement methodology [11138] to create business processes that
perfectly fit with the road map for change.)

11162 12.4.3.3 Support transition to new roles or exit strategies for incumbents Supporting the transition of personnel to new roles and the dismissal
of any existing employees, necessitated for the desired change.
Create an on-boarding process for seamlessly transitioning
personnel to new roles. Offer orientation and training. Address any
concerns. Create a structured procedure for the discharge of
incumbents from their positions.

11163 12.4.3.4 Monitor change Monitoring activities in the change process in order to assess the
performance of individual agents and the process as a whole.
Oversee the implementation of activities needed for effectuating the
change. Track the pace, impact, enthusiasm, reaction, and feedback
over the change process.

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Element Hierarchy
ID ID Process element Definition
11137 12.4.4 Sustain improvement Sustaining the impact of the change process in order to enact
continual process improvement. Monitor the performance of re-
engineered business processes. Identify best practices and potential
issues. Effectuate remedial steps.
11164 12.4.4.1 Monitor improved process performance Monitoring the performance of improved business processes. Track
the key performance indicators of the upgraded processes in order to
gauge its contribution to the desired change. Expedite through the
use of business process management software.
11165 12.4.4.2 Capture and reuse lessons learned from change process Documenting and standardizing insights gleaned and the knowledge
acquired from studying the change process already implemented.
Create case studies/best practices guides from the process of
implementing change. Include experienced personnel.
11166 12.4.4.3 Take corrective action as necessary Implement corrective action to adjust the re-engineered processes
for maximizing the desired impact. Adjust business processes and
systems to implement the desired change.
11073 12.5 Develop and manage enterprise-wide knowledge management Creating and administering the capability of the organization's
(KM) capability knowledge management function. Develop a strategy for knowledge
management. Assess capabilities of the knowledge management
function.
11095 12.5.1 Develop KM strategy Creating a plan for managing the organization's knowledge base.
Determine what kind of specialized knowledge the organization
possesses, which elements of this collective knowledge can prove
beneficial, how to capture and maintain this knowledge, how to
grant access to this library of information, and how the organization
should proceed.

11100 12.5.1.1 Develop governance model Developing a structure for the governance of the organization's
collective knowledge. Gather, maintain, and make accessible the
collective knowledge base. Develop a standard procedure for the
conservation and perpetuation of the organization's knowledge.
Create policies for the usage and maintenance of this knowledge.
Establish specialized roles.

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ID ID Process element Definition
11101 12.5.1.2 Establish a central KM core group Constituting a centralized group of employees who collectively take
ownership of the organization's knowledge management efforts.
Create full-time positions to support knowledge management
efforts. Empower the core group to operationalize the KM strategy.
Involve personnel from a wide array of functions.

11102 12.5.1.3 Define roles and accountability of the core group versus Clearly determining the roles and responsibilities of all personnel
departments/campuses involved in the management of the organization's corpus of
knowledge. Flesh out the roles and responsibilities of the KM core
group, as well as the operational staff involved in the upkeep of the
knowledge management program.

11103 12.5.1.4 Develop funding models Analyze the organization's current approach to funding. Learn from
the funding approaches of peer organizations. Evaluate the revenue
potential and costs of those short-list funding models. Select
funding models to implement.
11104 12.5.1.5 Identify links to key initiatives Identifying any links that exist between the strategy for knowledge
management and any other functional areas. Determine any
correlations that exist between the strategic road map for the
knowledge management and any other functional areas. Study each
function's/unit's attributes.

11105 12.5.1.6 Develop core KM methodologies Creating core knowledge management procedures and
methodologies. Initiate developing a strategy, planning, execution,
and improvement.
11106 12.5.1.7 Assess IT needs and engage IT function Determining the IT needs for developing the knowledge
management strategy, and collaborating with the IT function to
implement the strategy. Assess requirements for technologies such
as computer hardware, software, electronics, semiconductors,
internet, and telecommunications equipment in order to effectively
build and implement the strategy for knowledge management.

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Element Hierarchy
ID ID Process element Definition
11107 12.5.1.8 Develop training and communication plans Creating plans for KM training plans and conveying the knowledge
management strategy within the organization. Create training
programs, sessions, and activities in order to familiarize employees
and management with the concept of knowledge management.

11108 12.5.1.9 Develop change management approaches Creating approaches for effectively administering the changes in
knowledge management. Design an approach that transforms
individuals, teams, and the organization to a desired future state
represented by the change.
11109 12.5.1.9.1 Develop strategic measures and indicator Establishing measures and indicators for evaluating the performance
of the knowledge management function. Define key performance
indicators such as the amount of knowledge assets created and
number of knowledge projects undertaken.
11096 12.5.2 Assess KM capabilities Assessing the maturity of the existing initiatives in knowledge
management, and evaluating existing KM approaches. Identify the
gaps and needs in order to enhance the existing KM approaches.
Develop and implement new KM approaches.
11110 12.5.2.1 Assess maturity of existing KM initiatives Evaluating if initiatives are effective or should be discarded. Design
a framework for assessing maturity, typically from Level 1
(undefined), Level 2 (repeatable), Level 3 (defined), and Level 4
(managed) through Level 5 (optimized).
11111 12.5.2.2 Evaluate existing KM approaches Evaluating existing procedures, policies, and guidelines for
knowledge management. Study and examine the organization's
approach against industry best practices by benchmarking,
competitive analysis, etc.
11112 12.5.2.3 Identify gaps and needs Assessing the KM approach evaluations in order to identify any
gaps or needs. Compare the performance of the KM approach
against the desired or expected performance, as well as against the
standard knowledge management industry approach.
11113 12.5.2.4 Enhance/Modify existing KM approaches Leveraging KM evaluations and identified gap to enhance existing
approaches.
11114 12.5.2.5 Develop new KM approaches Designing new policies, procedures, and guidelines to support
knowledge management.

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Process
Element Hierarchy
ID ID Process element Definition
11115 12.5.2.6 Implement new KM approaches Implementing new policies, procedures, and guidelines to support
knowledge management.
16436 12.6 Measure and benchmark Creating and administering a strategy to manage organizational
performance. Benchmark the performance of the internal processes,
as well as the organization as a whole.
11071 12.6.1 Create and manage organizational performance Creating and implementing a strategy for administering
organizational performance. This process element calls upon the
organization to create and administer a strategy for measuring,
tracking, streamlining, and improving internal performance. It
encompasses creating a blueprint for the tactical measurement of
internal processes and work force improvement, in alignment with
Employee Metrics Developed and Managed [10526].

11075 12.6.1.1 Create enterprise measurement systems model Developing a model for organization's management systems.
Develop a high-level measurement system to track performance
across the enterprise or in specific functions or business units.
Determine which processes to measure, which measures to use, how
often to measure, and measurement targets. Review strategic
decisions about how to best measure an organization.

11076 12.6.1.2 Measure process productivity Evaluating the productivity of the organization's processes. Adapt
evaluation to the activities and business components being
measured. (Unlike process Measure staff efficiency [11078],
process Measures outcomes [11076] [e.g., how much of X is
produced within X time period].) Measure a manufacturing process,
for example, according to number of units produced per FTE or
number of high quality units produced.

11077 12.6.1.3 Measure cost effectiveness Measuring the cost effectiveness of the organization's processes.
Track the return on investing in marketing campaigns, new
equipment, and process redefinition. Measure the cost per employee
or cost per cycle for a given process, function, or business unit.

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Element Hierarchy
ID ID Process element Definition
11078 12.6.1.4 Measure staff efficiency Evaluating the efficiency of employees. Measure activities
performed to determine where automation could increase efficiency.
Identify differences between the efficiency of employee groups.
Evaluate the quality of work.
11079 12.6.1.5 Measure cycle time Measuring how long it takes to perform certain processes or cycles
of action. Select measures of customer response time, invoicing,
order to cash, etc. (Actions taken based on the measurement
typically exist as activities within process group Manage change
[11074] or within the other function specific categories. For
example, if measures indicate that the invoicing cycle is taking too
long or is inconsistent, the resulting actions would take place within
process Invoice the customer [10742].)

11072 12.6.2 Benchmark performance Comparing organizational performance internally or externally with
other organizations.
11083 12.6.2.1 Conduct performance assessments Measuring, researching, and recording the performance of people,
processes, mechanisms, or other areas of the business that the
organization wants to benchmark or track.
11084 12.6.2.2 Develop benchmarking capabilities Improving an organization's ability to compare its performance
internally or externally, and maintaining benchmarking relationships
with other organizations. Train staff in benchmarking. Develop
technological solutions or other materials to aid benchmarking
efforts. Consult with external entities to gain knowledge or tools to
help benchmark.

11085 12.6.2.3 Conduct internal process and external competitive Benchmarking internal processes and against external competitors.
benchmarking
11087 12.6.2.4 Conduct gap analysis to understand need for change and degree Examining performance against benchmarked organizations or
needed entities. Determine how much performance needs to change to meet
expectations. Reach strategic goals.

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10002 1.0 Develop District Vision and Strategy Process Efficiency 101337 Number of new businesses launched over the past
three reporting periods per $1 billion revenue

10002 1.0 Develop District Vision and Strategy Process Efficiency 101339 Number of new businesses launched over the past
three reporting periods per $100 million R&D
spend

10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 101585 Outsourced cost to perform the process "service
and Engagement customers" per $1,000 revenue

10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 101512 Other cost to perform the process "service
and Engagement customers" per $1,000 revenue

10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 101715 Overhead cost to perform the process "service
and Engagement customers" per $1,000 revenue

10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 103035 Personnel cost to perform the process "service
and Engagement customers" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 103216 Systems cost of the customer order management
and Engagement function as a percentage of the total cost of the
function

10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 103908 Total cost to perform the process "service
and Engagement customers" per process FTE

10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 103911 Total cost to perform the process "service
and Engagement customers" per $1,000 revenue

10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 103915 Total cost to perform the process "service
and Engagement customers" per sales order
10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 103919 Total cost to perform the process "service
and Engagement customers" per sales order line item
10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 103363 Systems cost to perform the process "service
and Engagement customers" per $100,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 104547 Other cost to perform the processes "manage
and Engagement sales orders", "manage customer
requests/inquiries", and "manage customer
complaints" per $1,000 revenue

10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 104548 Other cost to perform the processes "manage
and Engagement sales orders", "manage customer
requests/inquiries", and "manage customer
complaints" per active customer

10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 104549 Overhead cost to perform the processes "manage
and Engagement sales orders", "manage customer
requests/inquiries", and "manage customer
complaints" per $1,000 revenue

10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 104550 Overhead cost to perform the processes "manage
and Engagement sales orders", "manage customer
requests/inquiries", and "manage customer
complaints" per active customer

10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 104765 Total annual cost to perform the process "service
and Engagement customers" per active customer

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 104766 Total annual cost to perform the process "service
and Engagement customers" per sales FTE

10006 5.0 Manage Student and Stakeholder Relationship Cost Effectiveness 104768 Total cost to perform the process "service
and Engagement customers" per $1 billion revenue

10006 5.0 Manage Student and Stakeholder Relationship Process Efficiency 101144 Number of FTEs that perform the process
and Engagement "service customers" per $1 billion revenue

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 104721 Annual overhead and other cost of the HR
function as a percentage of total HR function cost

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 104164 Systems cost to perform the HR function per
$1,000 revenue

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 104165 Systems cost to perform the HR function per
business entity employee

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 103486 Total budget for the HR function per $1,000
revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Cost Effectiveness 103487 Total budget for the HR function per business
entity FTE

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 103488 Budget for the HR function per business entity
employee

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 103489 Total business entity personnel cost per $1,000
revenue
10007 6.0 Develop and Manage Human Capital Cost Effectiveness 104132 Personnel cost for the business entity per
business entity employee
10007 6.0 Develop and Manage Human Capital Cost Effectiveness 104133 Personnel cost to perform the HR function per
$1,000 revenue

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 104135 Personnel cost to perform the HR function per
business entity FTE

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 104136 Personnel cost to perform the HR function per
business entity employee

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 104041 Total cost to perform the HR function per
business entity FTE

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 104042 Internal cost to perform HR administration
activities per $1,000 revenue

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Cost Effectiveness 104043 Internal cost to perform HR administration
activities per business entity employee
10007 6.0 Develop and Manage Human Capital Cost Effectiveness 105357 Total cost of the North American Shared Services
Center as a percentage of revenue

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 105358 Total service center cost per customer
(employees + retirees)

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 105398 Total service center in-house cost per transaction

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 105399 Total service center in-house cost per volume
unit
10007 6.0 Develop and Manage Human Capital Cost Effectiveness 105400 Total service center cost (in-house + outsourced)
per employee served
10007 6.0 Develop and Manage Human Capital Cost Effectiveness 103555 Total cost to perform the HR function per $1,000
revenue

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 103558 Total cost to perform the HR function per
"develop and counsel employees" FTE

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 103559 Total cost to perform the HR function per
"manage employee information" FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Cost Effectiveness 103560 Total cost to perform the HR function per
"recruit, source, and select employees" FTE

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 103561 Total cost to perform the HR function per
"redeploy and retire employees" FTE

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 103562 Total cost to perform the HR function per
"reward and retain employees" FTE

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 103563 Total cost to perform the HR function per
"develop and manage HR planning, policies, and
strategies" FTE

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 103564 Total cost to perform the HR function per HR
function FTE

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 103566 Total cost to perform the HR function per
business entity employee

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 100132 Personnel cost of temporary staff/contractor per
temporary staff/contractor
10007 6.0 Develop and Manage Human Capital Cost Effectiveness 100195 Average fully loaded salary for middle
management or specialists

10007 6.0 Develop and Manage Human Capital Cost Effectiveness 100196 Average fully loaded salary for operational
workers or office staff

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Cost Effectiveness 100197 Average fully loaded salary for senior
management or executives

10007 6.0 Develop and Manage Human Capital Process Efficiency 105354 Average speed to answer for North American
Shared Services Center
10007 6.0 Develop and Manage Human Capital Process Efficiency 105355 First contact resolution for North American
Shared Services Center
10007 6.0 Develop and Manage Human Capital Process Efficiency 101272 Number of FTEs that perform the HR function
per $1 billion revenue

10007 6.0 Develop and Manage Human Capital Process Efficiency 101031 Number of FTEs that perform HR administration
activities per $1 billion revenue

10007 6.0 Develop and Manage Human Capital Staff Productivity 105390 Tier 1 employees per Tier 1 manager/supervisors

10007 6.0 Develop and Manage Human Capital Staff Productivity 105391 Transaction volume per Tier 1 employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105392 Call/inquiry volume per Tier 1 employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105393 Tier 2 employees per Tier 2 manager/supervisors

10007 6.0 Develop and Manage Human Capital Staff Productivity 105394 Transaction volume per Tier 2 employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105395 Call/inquiry volume per Tier 2 employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105396 Total company employees per Tier 1 headcount
10007 6.0 Develop and Manage Human Capital Staff Productivity 105397 Total company employees per Tier 2 headcount
10007 6.0 Develop and Manage Human Capital Staff Productivity 105359 Total company employees per North American
Shared recruiting/staffing service center specialist
headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105360 Total requisitions per North American Shared
Services Center recruiting/staffing specialist
headcount

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Staff Productivity 105361 Total hires handled per North American Shared
Services Center recruiting/staffing specialist
headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105362 Total company employees per North American
Shared Services Center workforce administration
specialist headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105363 Total company employees per North American
Shared Services Center training administration
specialist headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105364 Total company employees per North American
Shared Services Center leave of absence
administration specialist headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105365 Total company employees per North American
Shared Services Center employee relations
specialist headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105366 Self-service transaction volume per employee for
Center 1
10007 6.0 Develop and Manage Human Capital Staff Productivity 105367 Self-service inquiry per employee for Center 1

10007 6.0 Develop and Manage Human Capital Staff Productivity 105368 Self-service transaction volume per employee for
Center 2
10007 6.0 Develop and Manage Human Capital Staff Productivity 105369 Self-service inquiry per employee for Center 2

10007 6.0 Develop and Manage Human Capital Staff Productivity 105370 Self-service transaction volume per employee for
Center 3
10007 6.0 Develop and Manage Human Capital Staff Productivity 105371 Self-service inquiry per employee for Center 3

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Staff Productivity 105372 Self-service transaction volume per employee for
Center 4
10007 6.0 Develop and Manage Human Capital Staff Productivity 105373 Self-service inquiry per employee for Center 4

10007 6.0 Develop and Manage Human Capital Staff Productivity 105374 Self-service transaction volume per employee for
Center 5
10007 6.0 Develop and Manage Human Capital Staff Productivity 105375 Self-service inquiry per employee for Center 5

10007 6.0 Develop and Manage Human Capital Staff Productivity 105376 Self-service transaction volume per employee for
Center 6
10007 6.0 Develop and Manage Human Capital Staff Productivity 105377 Self-service inquiry per employee for Center 6

10007 6.0 Develop and Manage Human Capital Staff Productivity 105378 Self-service transaction volume per employee for
Center 7
10007 6.0 Develop and Manage Human Capital Staff Productivity 105379 Self-service inquiry per employee for Center 7

10007 6.0 Develop and Manage Human Capital Staff Productivity 105380 Total company employees per HR business
partner headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105381 Total company employees per HR generalist
headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105382 Total company employees per HR administrator
headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105383 Total company employees per field HR
headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105384 Number of transactions per service center
employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105385 Number of calls/inquiries per service center
employee

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Staff Productivity 105386 Number of employees served per service center
employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105387 Number of retirees served per service center
employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105273 Number of transactions per Center 1 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105274 Number of calls/inquiries per Center 1 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105275 Number of employees served per Center 1
employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105276 Number of retirees served per Center 1 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105277 Number of transactions per Center 2 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105278 Number of calls/inquiries per Center 2 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105279 Number of employees served per Center 2
employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105280 Number of retirees served per Center 2 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105281 Number of transactions per Center 3 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105282 Number of calls/inquiries per Center 3 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105283 Number of employees served per Center 3
employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105284 Number of retirees served per Center 3 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105285 Number of transactions per Center 4 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105286 Number of calls/inquiries per Center 4 employee

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Staff Productivity 105287 Number of employees served per Center 4
employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105288 Number of retirees served per Center 4 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105289 Number of transactions per Center 5 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105290 Number of calls/inquiries per Center 5 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105291 Number of employees served per Center 5
employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105292 Number of retirees served per Center 5 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105293 Number of transactions per Center 6 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105294 Number of calls/inquiries per Center 6 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105295 Number of employees served per Center 6
employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105296 Number of retirees served per Center 6 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105297 Number of transactions per Center 7 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105298 Number of calls/inquiries per Center 7 employee

10007 6.0 Develop and Manage Human Capital Staff Productivity 105299 Number of employees served per Center 7
employee
10007 6.0 Develop and Manage Human Capital Staff Productivity 105300 Number of retirees served per Center 7 employee

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Staff Productivity 105301 Total company employees per tier 1 headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105302 Total company employees per tier 2 headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105303 Total customers (employees + retirees) per total
HR headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105304 Total company employees per HRIS headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105305 Total company employees per talent acquisition
CoE headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105306 Total company employees per talent management
CoE headcount

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Staff Productivity 105307 Total company employees per compensation CoE
headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105308 Total company employees per benefits CoE
headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105309 Total company employees per employee and
labor relations CoE headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105310 Total company employees per continuous
improvement headcount

10007 6.0 Develop and Manage Human Capital Staff Productivity 105311 Tier 1 employees per Tier 1 manager/supervisors
for Center 1
10007 6.0 Develop and Manage Human Capital Staff Productivity 105312 Transaction volume per Tier 1 employee for
Center 1
10007 6.0 Develop and Manage Human Capital Staff Productivity 105313 Call/inquiry volume per Tier 1 employee for
Center 1
10007 6.0 Develop and Manage Human Capital Staff Productivity 105314 Tier 1 employees per Tier 1 manager/supervisors
for Center 2
10007 6.0 Develop and Manage Human Capital Staff Productivity 105315 Transaction volume per Tier 1 employee for
Center 2
10007 6.0 Develop and Manage Human Capital Staff Productivity 105316 Call/inquiry volume per Tier 1 employee for
Center 2
10007 6.0 Develop and Manage Human Capital Staff Productivity 105317 Tier 1 employees per Tier 1 manager/supervisors
for Center 3
10007 6.0 Develop and Manage Human Capital Staff Productivity 105318 Transaction volume per Tier 1 employee for
Center 3
10007 6.0 Develop and Manage Human Capital Staff Productivity 105319 Call/inquiry volume per Tier 1 employee for
Center 3

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Staff Productivity 105320 Tier 1 employees per Tier 1 manager/supervisors
for Center 4
10007 6.0 Develop and Manage Human Capital Staff Productivity 105321 Transaction volume per Tier 1 employee for
Center 4
10007 6.0 Develop and Manage Human Capital Staff Productivity 105322 Call/inquiry volume per Tier 1 employee for
Center 4
10007 6.0 Develop and Manage Human Capital Staff Productivity 105323 Tier 1 employees per Tier 1 manager/supervisors
for Center 5
10007 6.0 Develop and Manage Human Capital Staff Productivity 105324 Transaction volume per Tier 1 employee for
Center 5
10007 6.0 Develop and Manage Human Capital Staff Productivity 105325 Call/inquiry volume per Tier 1 employee for
Center 5
10007 6.0 Develop and Manage Human Capital Staff Productivity 105326 Tier 1 employees per Tier 1 manager/supervisors
for Center 6
10007 6.0 Develop and Manage Human Capital Staff Productivity 105327 Transaction volume per Tier 1 employee for
Center 6
10007 6.0 Develop and Manage Human Capital Staff Productivity 105328 Call/inquiry volume per Tier 1 employee for
Center 6
10007 6.0 Develop and Manage Human Capital Staff Productivity 105329 Tier 1 employees per Tier 1 manager/supervisors
for Center 7
10007 6.0 Develop and Manage Human Capital Staff Productivity 105330 Transaction volume per Tier 1 employee for
Center 7
10007 6.0 Develop and Manage Human Capital Staff Productivity 105331 Call/inquiry volume per Tier 1 employee for
Center 7
10007 6.0 Develop and Manage Human Capital Staff Productivity 105332 Tier 2 employees per Tier 2 manager/supervisors
for Center 1
10007 6.0 Develop and Manage Human Capital Staff Productivity 105333 Transaction volume per Tier 2 employee for
Center 1
10007 6.0 Develop and Manage Human Capital Staff Productivity 105334 Call/inquiry volume per Tier 2 employee for
Center 1
10007 6.0 Develop and Manage Human Capital Staff Productivity 105335 Tier 2 employees per Tier 2 manager/supervisors
for Center 2

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Staff Productivity 105336 Transaction volume per Tier 2 employee for
Center 2
10007 6.0 Develop and Manage Human Capital Staff Productivity 105337 Call/inquiry volume per Tier 2 employee for
Center 2
10007 6.0 Develop and Manage Human Capital Staff Productivity 105338 Tier 2 employees per Tier 2 manager/supervisors
for Center 3
10007 6.0 Develop and Manage Human Capital Staff Productivity 105339 Transaction volume per Tier 2 employee for
Center 3
10007 6.0 Develop and Manage Human Capital Staff Productivity 105340 Call/inquiry volume per Tier 2 employee for
Center 3
10007 6.0 Develop and Manage Human Capital Staff Productivity 105341 Tier 2 employees per Tier 2 manager/supervisors
for Center 4
10007 6.0 Develop and Manage Human Capital Staff Productivity 105342 Transaction volume per Tier 2 employee for
Center 4
10007 6.0 Develop and Manage Human Capital Staff Productivity 105343 Call/inquiry volume per Tier 2 employee for
Center 4
10007 6.0 Develop and Manage Human Capital Staff Productivity 105344 Tier 2 employees per Tier 2 manager/supervisors
for Center 5
10007 6.0 Develop and Manage Human Capital Staff Productivity 105345 Transaction volume per Tier 2 employee for
Center 5
10007 6.0 Develop and Manage Human Capital Staff Productivity 105346 Call/inquiry volume per Tier 2 employee for
Center 5
10007 6.0 Develop and Manage Human Capital Staff Productivity 105347 Tier 2 employees per Tier 2 manager/supervisors
for Center 6
10007 6.0 Develop and Manage Human Capital Staff Productivity 105348 Transaction volume per Tier 2 employee for
Center 6
10007 6.0 Develop and Manage Human Capital Staff Productivity 105349 Call/inquiry volume per Tier 2 employee for
Center 6
10007 6.0 Develop and Manage Human Capital Staff Productivity 105350 Tier 2 employees per Tier 2 manager/supervisors
for Center 7
10007 6.0 Develop and Manage Human Capital Staff Productivity 105351 Transaction volume per Tier 2 employee for
Center 7

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Staff Productivity 105352 Call/inquiry volume per Tier 2 employee for
Center 7
10007 6.0 Develop and Manage Human Capital Staff Productivity 100487 Number of business entity employees per FTE in
HR administration

10007 6.0 Develop and Manage Human Capital Staff Productivity 101368 Number of operational workers/office staff
employees per HR function FTE

10007 6.0 Develop and Manage Human Capital Staff Productivity 101416 Number of senior management/executive
employees per HR function FTE

10007 6.0 Develop and Manage Human Capital Staff Productivity 101335 Number of middle management/specialists
employees per HR function FTE

10007 6.0 Develop and Manage Human Capital Staff Productivity 100943 Number of business entity employees per HR
function FTE

10007 6.0 Develop and Manage Human Capital Supplemental 100861 Middle management/specialists as a percentage
Information of total business entity employees

10007 6.0 Develop and Manage Human Capital Supplemental 100028 Other cost to perform the HR function as a
Information percentage of the total cost to perform the
function

10007 6.0 Develop and Manage Human Capital Supplemental 100043 Outsourced cost to perform the HR function as a
Information percentage of total HR function cost
10007 6.0 Develop and Manage Human Capital Supplemental 100045 Overhead cost to perform the HR function as a
Information percentage of the total cost to perform the
function

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Supplemental 100060 Personnel cost to perform the HR function as a
Information percentage of total HR function cost

10007 6.0 Develop and Manage Human Capital Supplemental 101963 Percentage of business entity employees who are
Information 60 years old or greater

10007 6.0 Develop and Manage Human Capital Supplemental 101964 Percentage of business entity employees who are
Information at least 25 but less than 30 years old

10007 6.0 Develop and Manage Human Capital Supplemental 101965 Percentage of business entity employees who are
Information at least 30 but less than 35 years old

10007 6.0 Develop and Manage Human Capital Supplemental 101966 Percentage of business entity employees who are
Information at least 35 but less than 40 years old

10007 6.0 Develop and Manage Human Capital Supplemental 101967 Percentage of business entity employees who are
Information at least 40 but less than 45 years old

10007 6.0 Develop and Manage Human Capital Supplemental 101968 Percentage of business entity employees who are
Information at least 45 but less than 50 years old

10007 6.0 Develop and Manage Human Capital Supplemental 101969 Percentage of business entity employees who are
Information at least 50 but less than 55 years old

10007 6.0 Develop and Manage Human Capital Supplemental 101970 Percentage of business entity employees who are
Information at least 55 but less than 60 years old

10007 6.0 Develop and Manage Human Capital Supplemental 101971 Percentage of business entity employees who are
Information less than 25 years old

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Supplemental 100082 Systems cost to perform the HR function as a
Information percentage of total HR function cost

10007 6.0 Develop and Manage Human Capital Supplemental 101435 Total cost for the learning management system as
Information a percentage of the total cost to perform the HR
function

10007 6.0 Develop and Manage Human Capital Supplemental 101441 Operational workers/office staff as a percentage
Information of total business entity employees

10007 6.0 Develop and Manage Human Capital Supplemental 101873 Percentage of business entity employees with 15
Information years of tenure or more

10007 6.0 Develop and Manage Human Capital Supplemental 101874 Percentage of business entity employees with 20
Information years of tenure or more

10007 6.0 Develop and Manage Human Capital Supplemental 101875 Percentage of business entity employees with 25
Information years or more of tenure

10007 6.0 Develop and Manage Human Capital Supplemental 101876 Percentage of business entity employees with less
Information than 1 year of tenure

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Supplemental 101877 Percentage of business entity employees with less
Information than 5 years of tenure

10007 6.0 Develop and Manage Human Capital Supplemental 102081 Percentage of FTEs who perform the HR function
Information that do not directly report to the HR organization

10007 6.0 Develop and Manage Human Capital Supplemental 102301 Percentage of middle management/specialists that
Information are female

10007 6.0 Develop and Manage Human Capital Supplemental 102330 Percentage of operational workers/office staff
Information that are female

10007 6.0 Develop and Manage Human Capital Supplemental 102618 Percentage of senior management/executives that
Information are female

10007 6.0 Develop and Manage Human Capital Supplemental 104114 Personnel cost for middle management or
Information specialist as a percentage of total business entity
personnel cost
10007 6.0 Develop and Manage Human Capital Supplemental 103176 Senior management/executives as a percentage of
Information total business entity employees

10007 6.0 Develop and Manage Human Capital Supplemental 104130 Personnel cost for operational workers or office
Information staff as a percentage of total business entity
personnel cost
10007 6.0 Develop and Manage Human Capital Supplemental 104562 Percentage of total employees who are remote
Information employees
10007 6.0 Develop and Manage Human Capital Supplemental 104154 Personnel cost for senior management or
Information executive employees as a percentage of total
business entity personnel cost

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10007 6.0 Develop and Manage Human Capital Supplemental 105353 HR service center employee turnover for North
Information American Shared Services Center
10007 6.0 Develop and Manage Human Capital Supplemental 105388 Self-service transaction volume per employee
Information
10007 6.0 Develop and Manage Human Capital Supplemental 105389 Self-service inquiry per employee
Information
10007 6.0 Develop and Manage Human Capital Supplemental 105356 Portal hits per 1,000 employees for North
Information American Shared Services Center

10008 7.0 Manage Information Technology Cost Effectiveness 105047 Average IT budget variance for application
development and maintenance projects
10008 7.0 Manage Information Technology Cost Effectiveness 104095 Total IT budget, including
depreciation/amortization, as a percentage of
revenue
10008 7.0 Manage Information Technology Cost Effectiveness 104100 Total IT budget, including
depreciation/amortization, per employee

10008 7.0 Manage Information Technology Cost Effectiveness 104103 Total IT budget, including
depreciation/amortization, per business entity
FTE
10008 7.0 Manage Information Technology Cost Effectiveness 104105 Total IT cost, including
depreciation/amortization, per $1,000 revenue
10008 7.0 Manage Information Technology Cost Effectiveness 104109 Total IT cost, including
depreciation/amortization, per business entity
FTE
10008 7.0 Manage Information Technology Cost Effectiveness 104494 Total IT cost, including
depreciation/amortization, per IT function FTE

10008 7.0 Manage Information Technology Cost Effectiveness 104661 Total IT budget to support product development,
including depreciation/amortization, per
associated IT FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Cost Effectiveness 104641 Personnel cost to perform the function "manage
information technology", including
depreciation/amortization, per $1,000 revenue

10008 7.0 Manage Information Technology Cost Effectiveness 104771 Systems cost to perform the function "manage
information technology", including
depreciation/amortization, per $1,000 revenue

10008 7.0 Manage Information Technology Cost Effectiveness 104772 Overhead cost to perform the function "manage
information technology", including
depreciation/amortization, per $1,000 revenue
10008 7.0 Manage Information Technology Cost Effectiveness 104773 Other cost to perform the function "manage
information technology", including
depreciation/amortization, per $1,000 revenue

10008 7.0 Manage Information Technology Cost Effectiveness 104946 Other cost to perform the function "manage
information technology", excluding
depreciation/amortization, per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Cost Effectiveness 104947 Overhead cost to perform the function "manage
information technology", excluding
depreciation/amortization, per $1,000 revenue

10008 7.0 Manage Information Technology Cost Effectiveness 104996 Personnel cost to perform the function "manage
information technology", excluding
depreciation/amortization, per $1,000 revenue

10008 7.0 Manage Information Technology Cost Effectiveness 104997 Systems cost to perform the function "manage
information technology", excluding
depreciation/amortization, per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Cost Effectiveness 104998 Total cost of IT development and maintenance,
excluding depreciation/amortization, per $1,000
revenue

10008 7.0 Manage Information Technology Cost Effectiveness 104999 Total cost of IT operations, excluding
depreciation/amortization, per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Cost Effectiveness 105000 Total cost of IT planning and management,
excluding depreciation/amortization, per $1,000
revenue

10008 7.0 Manage Information Technology Cost Effectiveness 105008 Total IT capital cost, excluding
depreciation/amortization, per business entity
FTE

10008 7.0 Manage Information Technology Cost Effectiveness 105009 Total IT cost, excluding
depreciation/amortization, per $1,000 revenue

10008 7.0 Manage Information Technology Cost Effectiveness 105010 Total IT cost, excluding
depreciation/amortization, per business entity
FTE
10008 7.0 Manage Information Technology Cost Effectiveness 105011 Total IT cost, excluding
depreciation/amortization, per IT function FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Cost Effectiveness 105012 Total IT operating cost, excluding
depreciation/amortization, per business entity
FTE

10008 7.0 Manage Information Technology Cost Effectiveness 105013 Total IT outsourced cost, excluding
depreciation/amortization, per $1,000 revenue

10008 7.0 Manage Information Technology Cost Effectiveness 100441 Total cost of IT development and maintenance,
including depreciation/amortization, per $1,000
revenue

10008 7.0 Manage Information Technology Cost Effectiveness 100443 Total cost of IT operations, including
depreciation/amortization, per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Cost Effectiveness 100445 Total cost of IT planning and management,
including depreciation/amortization, per $1,000
revenue

10008 7.0 Manage Information Technology Cost Effectiveness 100798 IT expense, including depreciation/amortization,
per employee
10008 7.0 Manage Information Technology Cycle Time 103395 Time in months to break even for new or
enhanced IT services for investments less than
$100,000
10008 7.0 Manage Information Technology Cycle Time 103397 Time in months to break even for new or
enhanced IT services for investments greater than
$100 million
10008 7.0 Manage Information Technology Cycle Time 103400 Time in months to break even for new or
enhanced IT services for investments between $1
million and $100 million
10008 7.0 Manage Information Technology Cycle Time 103403 Time in months to break even for new or
enhanced IT services for investments between
$100,000 and $250,000
10008 7.0 Manage Information Technology Cycle Time 103405 Time in months to break even for new or
enhanced IT services for investments between
$250,000 and $500,000
10008 7.0 Manage Information Technology Cycle Time 103407 Time in months to break even for new or
enhanced IT services for investments between
$500,000 and $1 million
10008 7.0 Manage Information Technology Cycle Time 103419 Time-to-market (build-to-launch) in months for
major new/enhanced IT services investments less
than $100,000 USD

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Cycle Time 103427 Time-to-market (build-to-launch) in months for
major new/enhanced IT services investments
between $100,000 and $250,000 USD
10008 7.0 Manage Information Technology Cycle Time 105060 Average cycle time in months to break even for
major new or enhanced services
10008 7.0 Manage Information Technology Process Efficiency 100940 Number of employees performing IT processes
per $1 billion revenue

10008 7.0 Manage Information Technology Process Efficiency 100970 Number of FTEs that perform IT development
and maintenance per $1 billion revenue

10008 7.0 Manage Information Technology Process Efficiency 100972 Number of FTEs that perform IT operations per
$1 billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Process Efficiency 100974 Number of FTEs that perform IT planning and
management per $1 billion revenue

10008 7.0 Manage Information Technology Process Efficiency 101241 Number of FTEs that perform IT processes per
$1 billion revenue

10008 7.0 Manage Information Technology Process Efficiency 105064 Average schedule variance for application
development and maintenance projects
10008 7.0 Manage Information Technology Process Efficiency 105073 Number of applications in the enterprise portfolio
per $1 billion in revenue

10008 7.0 Manage Information Technology Staff Productivity 105061 Average number of function points delivered per
application development FTE
10008 7.0 Manage Information Technology Staff Productivity 105062 Average number of function points delivered per
application support FTE
10008 7.0 Manage Information Technology Staff Productivity 101295 Number of end users serviced by the IT function
per IT function FTE

10008 7.0 Manage Information Technology Supplemental 100957 Number of external service provider FTEs who
Information perform the function "manage information
technology" per $1 billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Supplemental 101770 Percentage of FTEs who perform the function
Information "manage information technology" who are
external service providers
10008 7.0 Manage Information Technology Supplemental 105014 Percentage of IT purchases where the key
Information decisions are made outside of the IT organization

10008 7.0 Manage Information Technology Supplemental 104948 Percentage allocation of IT costs related to other
Information costs to control / reduce the costs of your legacy
environment, excluding
depreciation/amortization, in the next 3 to 5 years

10008 7.0 Manage Information Technology Supplemental 104949 Percentage allocation of IT costs related to
Information rationalizing the application portfolio to
control/reduce the costs of the enterprise legacy
environment, excluding
depreciation/amortization, in the next 3 to 5 years

10008 7.0 Manage Information Technology Supplemental 104950 Percentage allocation of IT costs related to
Information renewing / revising / consolidating hardware to
control / reduce the costs of the enterprise legacy
environment, excluding
depreciation/amortization, in the next 3 to 5 years

10008 7.0 Manage Information Technology Supplemental 104951 Percentage allocation of IT costs related to
Information 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

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Supplemental 104952 Percentage allocation of IT costs related to the
Information 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

10008 7.0 Manage Information Technology Supplemental 104953 Percentage allocation of IT costs related to the
Information use of cloud services to control / reduce the costs
of the enterprise legacy environment, excluding
depreciation/amortization, in the next 3 to 5 years

10008 7.0 Manage Information Technology Supplemental 104954 Percentage allocation of IT costs related to
Information 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

10008 7.0 Manage Information Technology Supplemental 104963 Percentage of FTEs performing IT processes that
Information perform application development roles
10008 7.0 Manage Information Technology Supplemental 104964 Percentage of FTEs performing IT processes that
Information perform application support roles
10008 7.0 Manage Information Technology Supplemental 104965 Percentage of FTEs performing IT processes that
Information perform executive or administrative roles
10008 7.0 Manage Information Technology Supplemental 104966 Percentage of FTEs performing IT processes that
Information perform infrastructure operations roles
10008 7.0 Manage Information Technology Supplemental 104967 Percentage of FTEs performing IT processes that
Information perform infrastructure support roles
10008 7.0 Manage Information Technology Supplemental 104968 Percentage of FTEs performing IT processes that
Information perform non-executive leadership roles (typically
first-line manager or team lead)
10008 7.0 Manage Information Technology Supplemental 104969 Percentage of FTEs performing IT processes that
Information perform policy-level executive roles

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Supplemental 104970 Percentage of FTEs performing IT processes that
Information perform program or project management roles

10008 7.0 Manage Information Technology Supplemental 104971 Percentage of FTEs performing IT processes that
Information perform roles other than executive,
administrative, strategy, planning,
program/project management, application
development/support, infrastructure
operations/support, or user support

10008 7.0 Manage Information Technology Supplemental 104972 Percentage of FTEs performing IT processes that
Information perform strategy and planning roles
10008 7.0 Manage Information Technology Supplemental 104973 Percentage of FTEs performing IT processes that
Information perform user support roles
10008 7.0 Manage Information Technology Supplemental 104975 Percentage of IT cost (infrastructure,
Information applications, people), excluding
depreciation/amortization, related to the "Legacy"
environment
10008 7.0 Manage Information Technology Supplemental 104978 Percentage of IT operating cost, excluding
Information depreciation/amortization, spent on external
business application development and
maintenance services
10008 7.0 Manage Information Technology Supplemental 104979 Percentage of IT operating cost, excluding
Information depreciation/amortization, spent on externally-
provided cloud services
10008 7.0 Manage Information Technology Supplemental 104980 Percentage of IT operating cost, excluding
Information depreciation/amortization, spent on externally-
provided infrastructure operations services
10008 7.0 Manage Information Technology Supplemental 104981 Percentage of IT operating cost, excluding
Information depreciation/amortization, spent on externally-
provided user support services
10008 7.0 Manage Information Technology Supplemental 104984 Percentage of total IT cost, excluding
Information depreciation/amortization, allocated to
growth/transformation of the business

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Supplemental 104985 Percentage of total IT cost, excluding
Information depreciation/amortization, allocated to IT
development and maintenance

10008 7.0 Manage Information Technology Supplemental 104986 Percentage of total IT cost, excluding
Information depreciation/amortization, allocated to IT
operations

10008 7.0 Manage Information Technology Supplemental 104987 Percentage of total IT cost, excluding
Information depreciation/amortization, allocated to IT
planning and management

10008 7.0 Manage Information Technology Supplemental 104988 Percentage of total IT cost, excluding
Information depreciation/amortization, allocated to
operating/maintaining the business
10008 7.0 Manage Information Technology Supplemental 104944 Number of IT FTEs reporting internally
Information somewhere other than IT per $1 billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Supplemental 104945 Number of IT FTEs reporting into the internal IT
Information organization per $1 billion revenue

10008 7.0 Manage Information Technology Supplemental 105076 Percentage of application development and
Information support FTEs that are for development
10008 7.0 Manage Information Technology Supplemental 105077 Percentage of application development and
Information support FTEs that are for support
10008 7.0 Manage Information Technology Supplemental 105079 Percentage of respondents claiming to be
Information satisfied with the IT helpdesk
10008 7.0 Manage Information Technology Supplemental 104625 Percentage of total IT cost allocated for
Information operating/maintaining the business
10008 7.0 Manage Information Technology Supplemental 104626 Percentage of total IT cost, including
Information depreciation/amortization, allocated for
growth/transformation of the business
10008 7.0 Manage Information Technology Supplemental 102723 Percentage of total IT cost, including
Information depreciation/amortization, allocated to IT
operations

10008 7.0 Manage Information Technology Supplemental 102725 Percentage of total IT cost, including
Information depreciation/amortization, allocated to IT
planning and management

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10008 7.0 Manage Information Technology Supplemental 102727 Percentage of total IT cost, including
Information depreciation/amortization, allocated to IT
development and maintenance

10017 1.1.1 Assess the external environment Supplemental 101747 Percentage of your organization's revenue growth
Information over the past three years due to acquisitions

10216 4.2 Procure materials and services Cost Effectiveness 104780 Percentage of the total cost of the supply chain
function allocated to the process group "Procure
materials and services"

10216 4.2 Procure materials and services Cost Effectiveness 104789 Total cost to perform the process group "procure
materials and services" per $1 billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10216 4.2 Procure materials and services Cost Effectiveness 103387 Systems cost of the procurement process group as
a percentage of total cost of the process group

10216 4.2 Procure materials and services Cost Effectiveness 100475 Cost to source per $1,000 total revenue

10216 4.2 Procure materials and services Cost Effectiveness 103993 Total cost to perform the procurement process
group as a percentage of cost of goods sold
(COGS)
10216 4.2 Procure materials and services Cost Effectiveness 103994 Total cost to perform the procurement process
group as a percentage of revenue

10216 4.2 Procure materials and services Cost Effectiveness 103997 Total cost to perform the process group "procure
materials and services" per $1,000 revenue

10216 4.2 Procure materials and services Cost Effectiveness 103998 Total cost to perform the process group "procure
materials and services" per $1,000 purchases

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10216 4.2 Procure materials and services Cost Effectiveness 104002 Total cost to perform the procurement process
group per process group FTE

10216 4.2 Procure materials and services Cost Effectiveness 104004 Total cost to perform the procurement process
group per purchase order

10216 4.2 Procure materials and services Cost Effectiveness 104005 Total cost to perform the procurement process
group per purchase order line item

10216 4.2 Procure materials and services Cycle Time 100642 Days payable
10216 4.2 Procure materials and services Cycle Time 103094 Procure to pay cycle time in days

10216 4.2 Procure materials and services Cycle Time 103188 Source Cycle Time

10216 4.2 Procure materials and services Cycle Time 100322 Average supplier lead time in days on purchased
materials
10216 4.2 Procure materials and services Process Efficiency 100385 Transaction amount per purchase order

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10216 4.2 Procure materials and services Process Efficiency 101214 Number of FTEs that perform the process group
"procure materials and services" per $1 billion
purchases

10216 4.2 Procure materials and services Process Efficiency 101861 Percentage of purchase value from certified
vendors
10216 4.2 Procure materials and services Process Efficiency 101768 Percentage of total value of goods and services
purchased from top ten suppliers
10216 4.2 Procure materials and services Process Efficiency 104251 Number of FTEs that perform the process group
"procure materials and services" per $1 billion
revenue

10216 4.2 Procure materials and services Process Efficiency 104118 Number of active vendors in the master file per
$1 million purchases

10216 4.2 Procure materials and services Process Efficiency 103199 Strategic suppliers as a percentage of all active
suppliers

10216 4.2 Procure materials and services Process Efficiency 102822 Percentage of total purchases procured via
maverick buying
10216 4.2 Procure materials and services Process Efficiency 102703 Percentage of total number of goods receipts
received without item and quantity verification

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10216 4.2 Procure materials and services Process Efficiency 102705 Percentage of total number of items purchased
and received failing inspection (incoming
material quality)
10216 4.2 Procure materials and services Process Efficiency 102450 Percentage of purchase value transacted via an
electronic marketplace

10216 4.2 Procure materials and services Process Efficiency 102452 Percentage of purchase value transacted via a
private electronic marketplace

10216 4.2 Procure materials and services Process Efficiency 102454 Percentage of purchase value transacted via a
public electronic marketplace

10216 4.2 Procure materials and services Process Efficiency 102648 Percentage of supplier orders received by original
request date (on time)
10216 4.2 Procure materials and services Process Efficiency 102415 Percentage of purchase order line items received
complete
10216 4.2 Procure materials and services Process Efficiency 102419 Percentage of purchase order line items received
damage free

10216 4.2 Procure materials and services Process Efficiency 102422 Percentage of purchase order line items
transacted using e-procurement enabled catalogue
suppliers
10216 4.2 Procure materials and services Process Efficiency 102426 Percentage of purchase orders approved
electronically
10216 4.2 Procure materials and services Process Efficiency 102428 Percentage of purchase orders received complete

10216 4.2 Procure materials and services Process Efficiency 102430 Percentage of purchase orders received damage
free

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10216 4.2 Procure materials and services Staff Productivity 104129 Number of purchase orders processed per FTE
that performs the process group "procure
materials and services"

10216 4.2 Procure materials and services Staff Productivity 104117 Number of active suppliers in vendor master file
per procurement process group FTE

10216 4.2 Procure materials and services Staff Productivity 104139 Total purchase value (spend, in thousands of
dollars) per FTE that performs the process group
"procure materials and services"

10216 4.2 Procure materials and services Supplemental 100774 Indirect materials and services value as a
Information percentage of total value of purchases

10216 4.2 Procure materials and services Supplemental 101867 Percentage of value of purchased material that is
Information received from vendors that participate in vendor-
managed inventory programs

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10216 4.2 Procure materials and services Supplemental 100673 Direct materials and services value as a
Information percentage of total value of purchases

10216 4.2 Procure materials and services Supplemental 102804 Percentage of value of supplier certified
Information purchased material
10216 4.2 Procure materials and services Supplemental 102746 Percentage of total value of purchases allocated
Information among the following purchase arrangement type:
other
10216 4.2 Procure materials and services Supplemental 102750 Percentage of total value of purchases allocated
Information among the following purchase arrangement type:
replenishment/vendor management inventor

10216 4.2 Procure materials and services Supplemental 102754 Percentage of total value of purchases allocated
Information among the following submission method:
electronic data interchange
10216 4.2 Procure materials and services Supplemental 102758 Percentage of total value of purchases allocated
Information among the following submission method: fax

10216 4.2 Procure materials and services Supplemental 102762 Percentage of total value of purchases allocated
Information among the following submission method: internet

10216 4.2 Procure materials and services Supplemental 102766 Percentage of total value of purchases allocated
Information among the following submission method: mail

10216 4.2 Procure materials and services Supplemental 102770 Percentage of total value of purchases allocated
Information among the following submission method:
telephone
10216 4.2 Procure materials and services Supplemental 102774 Percentage of total value of purchases allocated
Information among the following submission method:
wireless application protocol
10216 4.2 Procure materials and services Supplemental 102778 Percentage of total value of direct materials and
Information services purchased outside of country

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10216 4.2 Procure materials and services Supplemental 102404 Percentage of procurement process group staff
Information with formal training in negotiations
10216 4.2 Procure materials and services Supplemental 102405 Percentage of procurement process group staff
Information with over three years of purchasing operations
experience
10216 4.2 Procure materials and services Supplemental 102406 Percentage of procurement process group staff
Information with over three years of strategic
sourcing/commodity management experience
10216 4.2 Procure materials and services Supplemental 102716 Percentage of total value of materials and
Information services purchases included in total cost of
ownership model
10216 4.2 Procure materials and services Supplemental 102432 Percentage of purchase requisition line items
Information allocated among the following request method:
electronic request direct to internal purchasing
department
10216 4.2 Procure materials and services Supplemental 102435 Percentage of purchase requisition line items
Information allocated among the following request method:
other
10216 4.2 Procure materials and services Supplemental 102438 Percentage of purchase requisition line items
Information allocated among the following request method:
paper
10216 4.2 Procure materials and services Supplemental 102441 Percentage of purchase requisition line items
Information allocated among the following request method:
telephone request direct to internal purchasing
department
10216 4.2 Procure materials and services Supplemental 102444 Percentage of purchase requisition line items
Information allocated among the following request method:
telephone request direct to vendor

10216 4.2 Procure materials and services Supplemental 102447 Percentage of purchase requisition line items
Information allocated among the following request method:
electronic request direct to vendor

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10216 4.2 Procure materials and services Supplemental 102424 Percentage of purchase order line items
Information transacted via a portal
10216 4.2 Procure materials and services Supplemental 104724 Ratio of Purchases to Revenue
Information
10216 4.2 Procure materials and services Supplemental 102659 Percentage of the total value of purchases
Information allocated among the following purchase
arrangement type: procurement cards
10216 4.2 Procure materials and services Supplemental 102663 Percentage of the total value of purchases
Information allocated among the following purchase
arrangement type: individual purchase orders
10216 4.2 Procure materials and services Supplemental 102665 Percentage of the total value of purchases
Information allocated among the following purchase
arrangement type: blanket/contract orders
10216 4.2 Procure materials and services Supplemental 102669 Percentage of the total value of purchases
Information allocated among the following submission
method: other
10216 4.2 Procure materials and services Supplemental 102671 Percentage of the total value of purchases placed
Information by non-traditional submission methods (without a
buyer or purchasing agent being involved to
process the transaction)

10216 4.2 Procure materials and services Supplemental 105166 Percentage of unique suppliers who are active
Information suppliers

10216 4.2 Procure materials and services Supplemental 105161 Number of items received by the business entity
Information per procurement process group FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10216 4.2 Procure materials and services Supplemental 104199 Value of materials and services per $1,000
Information revenue
10216 4.2 Procure materials and services Supplemental 104895 Percentage of spend that is processed by the
Information business entity’s EPC (Engineering,
Procurement, and Construction) or EPCM
(Engineering, Procurement, and Construction
Management) partners

10216 4.2 Procure materials and services Supplemental 104896 Percentage of transactions that are processed by
Information the business entity’s EPC (Engineering,
Procurement, and Construction) or EPCM
(Engineering, Procurement, and Construction
Management) partners

10219 4.3 Manage logistics and warehousing Cost Effectiveness 105154 Total cost of the process group "manage logistics
and warehousing" as a percentage of the cost of
continuing operations
10219 4.3 Manage logistics and warehousing Cost Effectiveness 105155 Total cost of the process group "manage logistics
and warehousing" per FTE that performs the
process group

10219 4.3 Manage logistics and warehousing Cost Effectiveness 104111 Total cost to perform the process group "manage
logistics and warehousing" as a percentage of
sales

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10219 4.3 Manage logistics and warehousing Cost Effectiveness 104792 Total cost to perform the process group "manage
logistics and warehousing" per $1 billion revenue

10219 4.3 Manage logistics and warehousing Cost Effectiveness 104793 Total cost to perform the process group "Manage
logistics and warehousing" per sales order

10219 4.3 Manage logistics and warehousing Cost Effectiveness 104783 Percentage of the total cost of the supply chain
function allocated to the process group "Manage
logistics and warehousing"

10219 4.3 Manage logistics and warehousing Cost Effectiveness 104777 Total transportation cost per $1,000 revenue

10219 4.3 Manage logistics and warehousing Cost Effectiveness 104778 Percentage of the total cost of the supply chain
function allocated to transportation
10219 4.3 Manage logistics and warehousing Cost Effectiveness 103505 Total cost to perform the process group "manage
logistics and warehousing" as a percentage of
costs of goods sold
10219 4.3 Manage logistics and warehousing Cost Effectiveness 103506 Total cost to perform the process group "manage
logistics and warehousing" per $1,000 revenue

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10219 4.3 Manage logistics and warehousing Cost Effectiveness 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

10219 4.3 Manage logistics and warehousing Cost Effectiveness 103511 Total cost to perform the process group "manage
logistics and warehousing" per sales order
fulfilled
10219 4.3 Manage logistics and warehousing Cycle Time 100509 Cycle time in hours from receiving a customer's
order to completing the order's preparation
10219 4.3 Manage logistics and warehousing Process Efficiency 100097 Turnover rate for logistics personnel

10219 4.3 Manage logistics and warehousing Process Efficiency 101878 Percentage of business entity's total number of
expedited orders caused by: documentation errors

10219 4.3 Manage logistics and warehousing Process Efficiency 101880 Percentage of annual expedited orders resulting
from inaccurate demand forecasts
10219 4.3 Manage logistics and warehousing Process Efficiency 101882 Percentage of annual expedited orders resulting
from information technology/system failure
10219 4.3 Manage logistics and warehousing Process Efficiency 101884 Percentage of annual expedited orders resulting
from late delivery/loss in transit
10219 4.3 Manage logistics and warehousing Process Efficiency 101886 Percentage of annual expedited orders resulting
from manufacturing equipment failure
10219 4.3 Manage logistics and warehousing Process Efficiency 101888 Percentage of annual expedited orders resulting
from network stock re-balances
10219 4.3 Manage logistics and warehousing Process Efficiency 101890 Percentage of annual expedited orders resulting
from other issues
10219 4.3 Manage logistics and warehousing Process Efficiency 101892 Percentage of annual expedited orders resulting
from poor transportation planning

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10219 4.3 Manage logistics and warehousing Process Efficiency 101894 Percentage of annual expedited orders resulting
from production schedule changes
10219 4.3 Manage logistics and warehousing Process Efficiency 101896 Percentage of annual expedited orders resulting
from raw material shortages
10219 4.3 Manage logistics and warehousing Process Efficiency 101898 Percentage of annual expedited orders resulting
from unavailable transport equipment
10219 4.3 Manage logistics and warehousing Process Efficiency 101900 Percentage of annual expedited orders resulting
from transportation equipment failure
10219 4.3 Manage logistics and warehousing Process Efficiency 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

10219 4.3 Manage logistics and warehousing Process Efficiency 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
10219 4.3 Manage logistics and warehousing Process Efficiency 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
10219 4.3 Manage logistics and warehousing Process Efficiency 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
10219 4.3 Manage logistics and warehousing Process Efficiency 101741 Perfect order performance

10219 4.3 Manage logistics and warehousing Process Efficiency 101940 Direct labor as a percentage of total labor used in
the process group "manage logistics and
warehousing"

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10219 4.3 Manage logistics and warehousing Process Efficiency 101221 Number of FTEs that perform the process group
"manage logistics and warehousing" excluding
"manage returns; manage reverse logistics" per
$1 billion revenue

10219 4.3 Manage logistics and warehousing Process Efficiency 100706 Expedited costs as a percentage of total cost of
the logistics process group "manage logistics and
warehousing"
10219 4.3 Manage logistics and warehousing Process Efficiency 100422 Cost of damaged product as a percentage of sales

10219 4.3 Manage logistics and warehousing Process Efficiency 105153 Number of FTEs that perform the process group
"manage logistics and warehousing" per $1
billion revenue

10219 4.3 Manage logistics and warehousing Process Efficiency 105541 Direct labor availability for logistics

10219 4.3 Manage logistics and warehousing Process Efficiency 105251 Value of inventory shrinkage as a percentage of
cost of goods sold (COGS)
10219 4.3 Manage logistics and warehousing Process Efficiency 102645 Percentage of supplier on-time delivery

10219 4.3 Manage logistics and warehousing Process Efficiency 102362 Percentage of orders expedited

10219 4.3 Manage logistics and warehousing Process Efficiency 102586 Percentage of sales orders filled completely from
the primary sourcing location

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10219 4.3 Manage logistics and warehousing Process Efficiency 102625 Percentage of ship from stock orders delivered in
full within 24 hours of order receipt
10219 4.3 Manage logistics and warehousing Process Efficiency 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
10219 4.3 Manage logistics and warehousing Process Efficiency 103099 Number of SKUs for typical products that have
zero sales as a percentage of the total number of
SKUs for typical products
10219 4.3 Manage logistics and warehousing Process Efficiency 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
10219 4.3 Manage logistics and warehousing Process Efficiency 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
10219 4.3 Manage logistics and warehousing Process Efficiency 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
10219 4.3 Manage logistics and warehousing Process Efficiency 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
10219 4.3 Manage logistics and warehousing Process Efficiency 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

10219 4.3 Manage logistics and warehousing Process Efficiency 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

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10219 4.3 Manage logistics and warehousing Staff Productivity 105152 Number of FTEs that perform the process group
"manage logistics and warehousing" as a
percentage of total business entity FTEs

10219 4.3 Manage logistics and warehousing Supplemental 100744 Gross value of on-hand balance for service/repair
Information parts that have sales or usage of 0 units as a
percentage of total gross service/repair parts
inventory value
10219 4.3 Manage logistics and warehousing Supplemental 100747 Gross value of on-hand balance for service/repair
Information parts that have sales or usage between 101 and
1,000 units as a percentage of total gross
service/repair parts inventory value
10219 4.3 Manage logistics and warehousing Supplemental 100750 Gross value of on-hand balance for service/repair
Information parts that have sales or usage between 1 and 100
units as a percentage of total gross service/repair
parts inventory value

10219 4.3 Manage logistics and warehousing Supplemental 100753 Gross value of on-hand balance for service/repair
Information parts that have sales or usage of more than 1,000
units as a percentage of total gross service/repair
parts inventory value
10277 4.2.1 Develop sourcing strategies Cost Effectiveness 105173 Total cost to perform the process "develop
sourcing strategies" per process FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10277 4.2.1 Develop sourcing strategies Cost Effectiveness 104471 Overhead cost to perform the process "develop
sourcing strategies" per $1,000 revenue

10277 4.2.1 Develop sourcing strategies Cost Effectiveness 104472 Other cost of the process "develop sourcing
strategies" per $1,000 revenue

10277 4.2.1 Develop sourcing strategies Cost Effectiveness 104473 Outsourced cost of the process "develop sourcing
strategies" per $1,000 revenue

10277 4.2.1 Develop sourcing strategies Cost Effectiveness 103644 Total cost to perform the process "develop
sourcing strategies" per $1,000 purchases

10277 4.2.1 Develop sourcing strategies Cost Effectiveness 103650 Total cost to perform the process "develop
sourcing strategies" per $1,000 revenue

10277 4.2.1 Develop sourcing strategies Cost Effectiveness 103266 Systems cost to perform the process "develop
sourcing strategies" per $100,000 revenue

10277 4.2.1 Develop sourcing strategies Cost Effectiveness 103271 Systems cost to perform the process "develop
sourcing strategies" per $100,000 purchases

10277 4.2.1 Develop sourcing strategies Cost Effectiveness 102904 Personnel cost to perform the process "develop
sourcing strategies" per $1,000 revenue

10277 4.2.1 Develop sourcing strategies Cost Effectiveness 102908 Personnel cost to perform the process "develop
sourcing strategies" per $1,000 purchases

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10277 4.2.1 Develop sourcing strategies Process Efficiency 100666 Number of FTEs that perform the process
"develop sourcing strategies" as a percentage of
procurement process group FTEs

10277 4.2.1 Develop sourcing strategies Process Efficiency 101008 Number of FTEs that perform the process
"develop sourcing strategies" per $1 billion
purchases

10277 4.2.1 Develop sourcing strategies Process Efficiency 101011 Number of FTEs that perform the process
"develop sourcing strategies" per $1 billion
revenue
10278 4.2.2 Select suppliers and develop/maintain contracts Cost Effectiveness 103025 Personnel cost to perform the process "select
suppliers and develop/maintain contracts" per
$1,000 purchases

10278 4.2.2 Select suppliers and develop/maintain contracts Cost Effectiveness 103029 Personnel cost to perform the process "select
suppliers and develop/maintain contracts" per
$1,000 revenue
10278 4.2.2 Select suppliers and develop/maintain contracts Cost Effectiveness 103895 Total cost to perform the process "select suppliers
and develop/maintain contracts" per $1,000
revenue
10278 4.2.2 Select suppliers and develop/maintain contracts Cost Effectiveness 103901 Total cost to perform the process "select suppliers
and develop/maintain contracts" per $1,000
purchases

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10278 4.2.2 Select suppliers and develop/maintain contracts Cost Effectiveness 104477 Overhead cost of the process "select suppliers
and develop/maintain contracts" per $1,000
revenue
10278 4.2.2 Select suppliers and develop/maintain contracts Cost Effectiveness 104478 Other cost of the process "select suppliers and
develop/maintain contracts" per $1,000 revenue

10278 4.2.2 Select suppliers and develop/maintain contracts Cost Effectiveness 104479 Outsourced cost of the process "select suppliers
and develop/maintain contracts" per $1,000
revenue
10278 4.2.2 Select suppliers and develop/maintain contracts Cost Effectiveness 103353 Systems cost to perform the process "select
suppliers and develop/maintain contracts" per
$100,000 purchases

10278 4.2.2 Select suppliers and develop/maintain contracts Cost Effectiveness 103358 Systems cost to perform the process "select
suppliers and develop/maintain contracts" per
$100,000 revenue
10278 4.2.2 Select suppliers and develop/maintain contracts Cost Effectiveness 105177 Total cost to perform the process "select suppliers
and develop/maintain contracts" per process FTE

10278 4.2.2 Select suppliers and develop/maintain contracts Process Efficiency 104250 Number of FTEs that perform the process "select
suppliers and develop/maintain contracts" per $1
billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10278 4.2.2 Select suppliers and develop/maintain contracts Process Efficiency 103171 Number of FTEs that perform the process "select
suppliers and develop/maintain contracts" as a
percentage of procurement process group FTEs

10278 4.2.2 Select suppliers and develop/maintain contracts Process Efficiency 101138 Number of FTEs that perform the process "select
suppliers and develop/maintain contracts" per $1
billion purchases

10278 4.2.2 Select suppliers and develop/maintain contracts Supplemental 105194 Total cost to perform the process "develop
Information sourcing strategies" as a percentage of total
procurement process group cost

10279 4.2.3 Order materials and services Cost Effectiveness 105174 Total cost to perform the process "order materials
and services" per process FTE

10279 4.2.3 Order materials and services Cost Effectiveness 105158 Overhead cost to perform the process "order
materials and services" per $1,000 purchases

10279 4.2.3 Order materials and services Cost Effectiveness 105159 Other cost to perform the process "order
materials and services" per $1,000 purchases

10279 4.2.3 Order materials and services Cost Effectiveness 105160 Outsourced cost to perform the process "order
materials and services" per $1,000 purchases

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Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10279 4.2.3 Order materials and services Cost Effectiveness 104474 Overhead cost to perform the process "order
materials and services" per $1,000 revenue

10279 4.2.3 Order materials and services Cost Effectiveness 104475 Other cost to perform the process "order
materials and services" per $1,000 revenue

10279 4.2.3 Order materials and services Cost Effectiveness 104476 Outsourced cost to perform the process "order
materials and services" per $1,000 revenue

10279 4.2.3 Order materials and services Cost Effectiveness 105167 Personnel cost to perform the process "order
materials and services" per process FTE

10279 4.2.3 Order materials and services Cost Effectiveness 103790 Total cost to perform the process "order materials
and services" per $1,000 revenue

10279 4.2.3 Order materials and services Cost Effectiveness 103791 Total cost to perform the process "order materials
and services" per $1,000 purchases

10279 4.2.3 Order materials and services Cost Effectiveness 103797 Total cost to perform the process "order materials
and services" per purchase order

10279 4.2.3 Order materials and services Cost Effectiveness 103799 Total cost to perform the process "order materials
and services" per purchase order line item

10279 4.2.3 Order materials and services Cost Effectiveness 103321 Systems cost to perform the process "order
materials and services" per $100,000 revenue

10279 4.2.3 Order materials and services Cost Effectiveness 103323 Systems cost to perform the process "order
materials and services" per $100,000 purchases

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10279 4.2.3 Order materials and services Cost Effectiveness 102978 Personnel cost to perform the process "order
materials and services" per $1,000 revenue

10279 4.2.3 Order materials and services Cost Effectiveness 102979 Personnel cost to perform the process "order
materials and services" per $1,000 purchases

10279 4.2.3 Order materials and services Cycle Time 100639 Cycle time in hours to place a purchase order

10279 4.2.3 Order materials and services Cycle Time 104915 Average cycle time (in calendar days) from
requisition creation to requisition approval
10279 4.2.3 Order materials and services Cycle Time 104916 Average cycle time (in calendar days) from
requisition approval date of purchase order
approval date
10279 4.2.3 Order materials and services Process Efficiency 101071 Number of FTEs that perform the process "order
materials and services" per $1 billion purchases

10279 4.2.3 Order materials and services Process Efficiency 101074 Number of FTEs that perform the process "order
materials and services" per $1 billion revenue

10279 4.2.3 Order materials and services Process Efficiency 101455 Number of FTEs that perform the process "order
materials and services" as a percentage of
procurement process group FTEs

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10279 4.2.3 Order materials and services Staff Productivity 105162 Number of purchase requisition line items
processed per "order materials/services" FTE

10279 4.2.3 Order materials and services Staff Productivity 101391 Number of purchase order line items processed
per FTE that performs the process "order
materials and services"
10279 4.2.3 Order materials and services Staff Productivity 101393 Number of purchase orders processed per FTE
that performs the process "order materials and
services"
10279 4.2.3 Order materials and services Supplemental 105204 Total cost to perform the process "select suppliers
Information and develop/maintain contracts" as a percentage
of total procurement process group cost

10279 4.2.3 Order materials and services Supplemental 104917 Percentage of purchase orders that go through a
Information formal notification/acceptance process with
supplier
10279 4.2.3 Order materials and services Supplemental 104918 Value of materials purchases as a percentage of
Information total purchases
10279 4.2.3 Order materials and services Supplemental 104921 Value of other purchases as a percentage of total
Information purchases
10279 4.2.3 Order materials and services Supplemental 104897 Purchases made through P-card as a percentage
Information of total purchase value
10279 4.2.3 Order materials and services Supplemental 104898 Purchases made through T&E card as a
Information percentage of total purchase value
10279 4.2.3 Order materials and services Supplemental 104899 Purchases made through invoice only (non-
Information purchase order) as a percentage of total purchase
value
10279 4.2.3 Order materials and services Supplemental 104900 Purchases made through purchase order - internal
Information catalog as a percentage of total purchase value

10279 4.2.3 Order materials and services Supplemental 104901 Purchases made through purchase order - external
Information catalog as a percentage of total purchase value

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10279 4.2.3 Order materials and services Supplemental 104902 Purchases made through purchase order - "hands
Information on" as a percentage of total purchase value

10279 4.2.3 Order materials and services Supplemental 104904 Purchases made through other channels as a
Information percentage of total purchase value
10279 4.2.3 Order materials and services Supplemental 104905 Purchases made through P-card as a percentage
Information of total invoice volume
10279 4.2.3 Order materials and services Supplemental 104906 Purchases made through T&E card as a
Information percentage of total invoice volume
10279 4.2.3 Order materials and services Supplemental 104907 Purchases made through invoice only (non-
Information purchase order) as a percentage of total invoice
volume
10279 4.2.3 Order materials and services Supplemental 104908 Purchases made through purchase order - internal
Information catalog as a percentage of total invoice volume

10279 4.2.3 Order materials and services Supplemental 104909 Purchases made through purchase order - external
Information catalog as a percentage of total invoice volume

10279 4.2.3 Order materials and services Supplemental 104910 Purchases made through purchase order - "hands
Information on" as a percentage of total invoice volume

10279 4.2.3 Order materials and services Supplemental 104912 Purchases made through other channels as a
Information percentage of total invoice volume
10279 4.2.3 Order materials and services Supplemental 104913 Percentage of purchase orders that link directly to
Information a contracted price loaded in the company's
system or external catalog
10279 4.2.3 Order materials and services Supplemental 104914 Percentage of purchase order line items that are
Information systematically created with no manual
involvement or intervention by a buyer
10279 4.2.3 Order materials and services Supplemental 104919 Value of services purchases as a percentage of
Information total purchases
10279 4.2.3 Order materials and services Supplemental 104920 Value of EPC or EPCM purchases as a
Information percentage of total purchases

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10280 4.2.4 Manage suppliers Cost Effectiveness 102863 Personnel cost to perform the process "appraise
and develop suppliers" per $1,000 purchases

10280 4.2.4 Manage suppliers Cost Effectiveness 102867 Personnel cost to perform the process "appraise
and develop suppliers" per $1,000 revenue

10280 4.2.4 Manage suppliers Cost Effectiveness 103224 Systems cost to perform the process "appraise
and develop suppliers" per $100,000 purchases

10280 4.2.4 Manage suppliers Cost Effectiveness 103229 Systems cost to perform the process "appraise
and develop suppliers" per $100,000 revenue

10280 4.2.4 Manage suppliers Cost Effectiveness 100474 Cost to return to supplier per $1,000 total revenue

10280 4.2.4 Manage suppliers Cost Effectiveness 103568 Total cost to perform the process "appraise and
develop suppliers" per $1,000 purchases

10280 4.2.4 Manage suppliers Cost Effectiveness 103572 Total cost to perform the process "appraise and
develop suppliers" per $1,000 revenue

10280 4.2.4 Manage suppliers Cost Effectiveness 105170 Total cost to perform the process "appraise and
develop suppliers" per process FTE

10280 4.2.4 Manage suppliers Cost Effectiveness 104480 Overhead cost of the process "appraise and
develop suppliers" per $1,000 revenue

10280 4.2.4 Manage suppliers Cost Effectiveness 104481 Other cost of the process "appraise and develop
suppliers" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10280 4.2.4 Manage suppliers Cost Effectiveness 104482 Outsourced cost of the process "appraise and
develop suppliers" per $1,000 revenue

10280 4.2.4 Manage suppliers Process Efficiency 104840 Supplier first-pass quality yield

10280 4.2.4 Manage suppliers Process Efficiency 100985 Number of FTEs that perform the process
"appraise and develop suppliers" per $1 billion
purchases

10280 4.2.4 Manage suppliers Process Efficiency 100988 Number of FTEs that perform the process
"appraise and develop suppliers" per $1 billion
revenue
10280 4.2.4 Manage suppliers Process Efficiency 100102 Number of FTEs that perform the process
"manage suppliers" as a percentage of
procurement process group FTEs

10280 4.2.4 Manage suppliers Supplemental 105206 Total cost to perform the process "order materials
Information and services" as a percentage of total
procurement process group cost

10280 4.2.4 Manage suppliers Supplemental 105208 Personnel cost to perform the process "order
Information materials and services" as a percentage of total
process cost

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10280 4.2.4 Manage suppliers Supplemental 105209 Systems cost to perform the process "order
Information materials and services" as a percentage of total
process cost

10280 4.2.4 Manage suppliers Supplemental 105210 Overhead cost to perform the process "order
Information materials and services" as a percentage of total
process cost

10280 4.2.4 Manage suppliers Supplemental 105211 Other cost to perform the process "order
Information materials and services" as a percentage of total
process cost

10280 4.2.4 Manage suppliers Supplemental 105212 Outsourced cost to perform the process "order
Information materials and services" as a percentage of total
process cost

10281 4.2.1.1 Develop procurement plan Supplemental 105207 Total cost to perform the process "appraise and
Information develop suppliers" as a percentage of total
procurement process group cost

10297 4.2.3.6 Record receipt of goods Cost Effectiveness 105035 Total cost to perform the process "record receipt
of goods" per thousand barrel of oil equivalent
(BOE) net production
10297 4.2.3.6 Record receipt of goods Cost Effectiveness 105037 Total cost to perform the process "record receipt
of goods" per mile of pipe

10297 4.2.3.6 Record receipt of goods Cost Effectiveness 105038 Total cost to perform the process "record receipt
of goods" per thousand barrels throughput

10297 4.2.3.6 Record receipt of goods Cost Effectiveness 105036 Total cost to perform the process "record receipt
of goods" per gross operated producing well

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10297 4.2.3.6 Record receipt of goods Staff Productivity 105031 Number of FTEs who perform the process
"record receipt of goods" per million barrel of oil
equivalent (BOE)
10297 4.2.3.6 Record receipt of goods Staff Productivity 105032 Number of FTEs who perform the process
"record receipt of goods" per thousand gross
operated producing wells
10297 4.2.3.6 Record receipt of goods Staff Productivity 105033 Number of FTEs who perform the process
"record receipt of goods" per thousand miles of
pipe
10297 4.2.3.6 Record receipt of goods Staff Productivity 105034 Number of FTEs who perform the process
"record receipt of goods" per thousand barrels
throughput
10297 4.2.3.6 Record receipt of goods Supplemental 105015 Percentage of purchase orders with receipt of
Information goods or services
10297 4.2.3.6 Record receipt of goods Supplemental 105016 Percentage of goods purchases with receipts
Information performed after the invoice was received
10297 4.2.3.6 Record receipt of goods Supplemental 105017 Percentage of services purchases with receipts
Information performed after the invoice was received
10297 4.2.3.6 Record receipt of goods Supplemental 105018 Percentage of invoices blocked due to goods
Information receipt issues or price/quantity discrepancies
10339 4.3.2 Plan and manage inbound material flow Cost Effectiveness 105193 Personnel cost of the process "operate outbound
transportation" per process FTE

10339 4.3.2 Plan and manage inbound material flow Cost Effectiveness 103333 Systems cost to perform the process "plan and
manage inbound material flow" per $100,000
revenue
10339 4.3.2 Plan and manage inbound material flow Cost Effectiveness 103819 Total cost to perform the process "plan and
manage inbound material flow" per process FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10339 4.3.2 Plan and manage inbound material flow Cost Effectiveness 103822 Total cost to perform the process "plan and
manage inbound material flow" per $1,000
revenue
10339 4.3.2 Plan and manage inbound material flow Cost Effectiveness 101510 Other cost to perform the process "plan and
manage inbound material flow" per $1,000
revenue

10339 4.3.2 Plan and manage inbound material flow Cost Effectiveness 101578 Outsourced cost to perform the process "plan and
manage inbound material flow" per $1,000
revenue
10339 4.3.2 Plan and manage inbound material flow Cost Effectiveness 102994 Personnel cost to perform the process "plan and
manage inbound material flow" per $1,000
revenue
10339 4.3.2 Plan and manage inbound material flow Cost Effectiveness 101713 Overhead cost to perform the process "plan and
manage inbound material flow" per $1,000
revenue
10339 4.3.2 Plan and manage inbound material flow Process Efficiency 101235 Number of FTEs that perform the process "plan
and manage inbound material flow" per $1 billion
revenue
10339 4.3.2 Plan and manage inbound material flow Supplemental 103075 Number of FTEs that perform the process "plan
Information and manage inbound material flow" as a
percentage of FTEs that perform the process
group "manage logistics and warehousing"
(excluding "manage returns; manage reverse
logistics)

10340 4.3.3 Operate warehousing Cost Effectiveness 102975 Personnel cost to perform the process "operate
warehousing" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10340 4.3.3 Operate warehousing Cost Effectiveness 101710 Overhead cost to perform the process "operate
warehousing" per $1,000 revenue

10340 4.3.3 Operate warehousing Cost Effectiveness 101571 Outsourced cost to perform the process "operate
warehousing" per $1,000 revenue

10340 4.3.3 Operate warehousing Cost Effectiveness 101507 Other cost to perform the process "operate
warehousing" per $1,000 revenue

10340 4.3.3 Operate warehousing Cost Effectiveness 103780 Total cost to perform the process "operate
warehousing" as a percentage of cost of goods
sold
10340 4.3.3 Operate warehousing Cost Effectiveness 103781 Total cost to perform the process "operate
warehousing" per process FTE

10340 4.3.3 Operate warehousing Cost Effectiveness 103784 Total cost to perform the process "operate
warehousing" per $1,000 revenue

10340 4.3.3 Operate warehousing Cost Effectiveness 103788 Total cost to perform the process "operate
warehousing" per sales order
10340 4.3.3 Operate warehousing Cost Effectiveness 103319 Systems cost to perform the process "operate
warehousing" per $100,000 revenue

10340 4.3.3 Operate warehousing Cost Effectiveness 105192 Personnel cost of the process "operate
warehousing" per process FTE

10340 4.3.3 Operate warehousing Cycle Time 100677 Dock-to-stock cycle time in hours for supplier
deliveries
10340 4.3.3 Operate warehousing Cycle Time 103072 Pick-to-ship cycle time in hours for customer
orders
10340 4.3.3 Operate warehousing Process Efficiency 100011 Warehouse slot utilization

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10340 4.3.3 Operate warehousing Process Efficiency 101231 Number of FTEs that perform the process
"operate warehousing" per $1 billion revenue

10340 4.3.3 Operate warehousing Process Efficiency 100712 Field finished goods inventory days of supply

10340 4.3.3 Operate warehousing Process Efficiency 101445 Order fill rate

10340 4.3.3 Operate warehousing Process Efficiency 101450 Order line fill rate

10340 4.3.3 Operate warehousing Process Efficiency 100781 Inventory accuracy

10340 4.3.3 Operate warehousing Process Efficiency 100792 Inventory value per $1,000 total revenue

10340 4.3.3 Operate warehousing Process Efficiency 103181 On-site finished goods inventory days of supply

10340 4.3.3 Operate warehousing Process Efficiency 104172 Unit fill rate

10340 4.3.3 Operate warehousing Process Efficiency 102628 Percentage of SKUs tracked by radio frequency

10340 4.3.3 Operate warehousing Staff Productivity 100882 Number of sales order line items filled per FTE
that performs the process "operate warehousing"

10340 4.3.3 Operate warehousing Staff Productivity 100888 Number of annual sales orders filled per FTE that
performs the process "operate warehousing"

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10340 4.3.3 Operate warehousing Supplemental 101439 Number of FTEs that perform the process
Information "operate warehousing" as a percentage of FTEs
that perform the process group "manage logistics
and warehousing" (excluding "manage returns;
manage reverse logistics)

10340 4.3.3 Operate warehousing Supplemental 102067 Percentage of finished goods inventory requiring
Information special handling or storage
10341 4.3.4 Operate delivery of materials Cost Effectiveness 105190 Transportation cost per mile

10341 4.3.4 Operate delivery of materials Cost Effectiveness 105191 Personnel cost of the process "plan and manage
inbound material flow" per process FTE

10341 4.3.4 Operate delivery of materials Cost Effectiveness 103317 Systems cost to perform the process "operate
outbound transportation" per $100,000 revenue

10341 4.3.4 Operate delivery of materials Cost Effectiveness 103770 Total cost to perform the process "operate
outbound transportation" as a percentage of cost
of goods sold
10341 4.3.4 Operate delivery of materials Cost Effectiveness 103771 Total cost to perform the process "operate
outbound transportation" per process FTE

10341 4.3.4 Operate delivery of materials Cost Effectiveness 103774 Total cost to perform the process "operate
outbound transportation" per $1,000 revenue

10341 4.3.4 Operate delivery of materials Cost Effectiveness 103778 Total cost to perform the process "operate
outbound transportation" per sales order

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10341 4.3.4 Operate delivery of materials Cost Effectiveness 101505 Other cost to perform the process "operate
outbound transportation" per $1,000 revenue

10341 4.3.4 Operate delivery of materials Cost Effectiveness 101569 Outsourced cost to perform the process "operate
outbound transportation" per $1,000 revenue

10341 4.3.4 Operate delivery of materials Cost Effectiveness 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

10341 4.3.4 Operate delivery of materials Cost Effectiveness 100742 Freight cost to perform the process "operate
outbound transportation" per $1,000 revenue

10341 4.3.4 Operate delivery of materials Cost Effectiveness 101708 Overhead cost to perform the process "operate
outbound transportation" per $1,000 revenue

10341 4.3.4 Operate delivery of materials Cost Effectiveness 102972 Personnel cost to perform the process "operate
outbound transportation" per $1,000 revenue

10341 4.3.4 Operate delivery of materials Cost Effectiveness 103083 Premium freight charges as a percentage of total
freight charges
10341 4.3.4 Operate delivery of materials Cycle Time 100520 Customer shipment to delivery cycle time in days

10341 4.3.4 Operate delivery of materials Process Efficiency 100004 Accurate documentation rate

10341 4.3.4 Operate delivery of materials Process Efficiency 101227 Number of FTEs that perform the process
"operate outbound transportation" per $1 billion
revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10341 4.3.4 Operate delivery of materials Process Efficiency 102832 Perfect condition rate

10341 4.3.4 Operate delivery of materials Process Efficiency 102597 Percentage of sales orders shipped as part of full-
load shipments
10341 4.3.4 Operate delivery of materials Process Efficiency 102600 Percentage of sales orders shipped on core
carriers
10341 4.3.4 Operate delivery of materials Process Efficiency 102366 Percentage of orders shipped complete and on
time
10341 4.3.4 Operate delivery of materials Process Efficiency 102357 Percentage of orders delivered complete and on
time
10341 4.3.4 Operate delivery of materials Process Efficiency 102082 Full trailer-load or full container-load capacity
utilization
10341 4.3.4 Operate delivery of materials Process Efficiency 102375 Percentage of outbound transport containers with
multiple-customer orders
10341 4.3.4 Operate delivery of materials Process Efficiency 102573 Percentage of sales orders delivered on time

10341 4.3.4 Operate delivery of materials Supplemental 101437 Number of FTEs that perform the process
Information "operate outbound transportation" as a percentage
of FTEs that perform the process group "manage
logistics and warehousing" (excluding "manage
returns; manage reverse logistics)

10341 4.3.4 Operate delivery of materials Supplemental 103081 Approved preferred/core carriers for primary
Information transportation as a percentage of total carriers
used for primary transportation

10341 4.3.4 Operate delivery of materials Supplemental 102592 Percentage of sales orders scheduled to customer
Information request

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10342 4.3.5 Manage returns; manage reverse logistics Cost Effectiveness 102959 Personnel cost to perform the process "manage
returns; manage reverse logistics" per $1,000
revenue
10342 4.3.5 Manage returns; manage reverse logistics Cost Effectiveness 101702 Overhead cost to perform the process "manage
returns; manage reverse logistics" per $1,000
revenue
10342 4.3.5 Manage returns; manage reverse logistics Cost Effectiveness 100473 Cost to return from customer per $1,000 total
revenue
10342 4.3.5 Manage returns; manage reverse logistics Cost Effectiveness 101564 Outsourced cost to perform the process "manage
returns; manage reverse logistics" per $1,000
revenue
10342 4.3.5 Manage returns; manage reverse logistics Cost Effectiveness 101500 Other cost to perform the process "manage
returns; manage reverse logistics" per $1,000
revenue

10342 4.3.5 Manage returns; manage reverse logistics Cost Effectiveness 103743 Total cost to perform the process "manage
returns; manage reverse logistics" per process
FTE

10342 4.3.5 Manage returns; manage reverse logistics Cost Effectiveness 103747 Total cost to perform the process "manage
returns; manage reverse logistics" per $1,000
revenue
10342 4.3.5 Manage returns; manage reverse logistics Cost Effectiveness 103751 Total cost to perform the process "manage
returns; manage reverse logistics" per sales order

10342 4.3.5 Manage returns; manage reverse logistics Cost Effectiveness 103755 Total cost to perform the process "manage
returns; manage reverse logistics" per sales order
line item
10342 4.3.5 Manage returns; manage reverse logistics Cost Effectiveness 103306 Systems cost to perform the process "manage
returns; manage reverse logistics" per $100,000
revenue
10342 4.3.5 Manage returns; manage reverse logistics Cycle Time 103155 Return processing cycle time in days

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10342 4.3.5 Manage returns; manage reverse logistics Process Efficiency 101063 Number of FTEs that perform the process
"manage returns; manage reverse logistics" per
$1 billion revenue
10342 4.3.5 Manage returns; manage reverse logistics Process Efficiency 101913 Percentage of corrective actions for customer
complaints that are completed within 15 days
10342 4.3.5 Manage returns; manage reverse logistics Process Efficiency 102828 Percentage of returned product flowing through
the same logistics network as primary products
10342 4.3.5 Manage returns; manage reverse logistics Process Efficiency 102266 Percentage of logistics costs associated with the
physical transportation, storage, or handling of
returned product
10342 4.3.5 Manage returns; manage reverse logistics Process Efficiency 104208 Value of returned products as a percentage of
sales
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102467 Percentage of returned goods that are donated
Information
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102470 Percentage of returned goods that are sent to a
Information landfill
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102473 Percentage of returned goods that are disposed of
Information through other methods
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102476 Percentage of returned goods that are recycled
Information (materials reclaimed, leased)
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102479 Percentage of returned goods that are
Information remanufactured and resold through a secondary
channel
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102482 Percentage of returned goods that are repackaged
Information and resold through a secondary channel

10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102485 Percentage of returned goods that are resold as-is
Information through a secondary channel
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102488 Percentage of returned goods that are sold as
Information scrap
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102492 Percentage of total returns flow generated due to
Information disposal requirements

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102496 Percentage of total returns flow generated due to
Information field service/corrective action
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102500 Percentage of total returns flow generated due to
Information marketing returns
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102503 Percentage of total returns flow generated due to
Information other events
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102506 Percentage of total returns flow generated due to
Information reclamation of leased products
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102509 Percentage of total returns flow generated due to
Information reusable packaging
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102513 Percentage of total returns flow generated due to
Information stock-balancing/marketing returns
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102517 Percentage of total returns flow generated due to
Information transit damage
10342 4.3.5 Manage returns; manage reverse logistics Supplemental 102521 Percentage of total returns flow generated due to
Information warranty/end-of-life returns
10378 5.1 Develop student and stakeholder listening Cost Effectiveness 103581 Total cost to perform the process group "develop
strategies customer care/customer service strategy" per
process FTE

10378 5.1 Develop student and stakeholder listening Cost Effectiveness 103585 Total cost to perform the process group "develop
strategies customer care/customer service strategy" per
$1,000 revenue

10378 5.1 Develop student and stakeholder listening Cost Effectiveness 103589 Total cost to perform the process group "develop
strategies customer care/customer service strategy" per
sales order
10378 5.1 Develop student and stakeholder listening Cost Effectiveness 103593 Total cost to perform the process group "develop
strategies customer care/customer service strategy" per
sales order line item

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10378 5.1 Develop student and stakeholder listening Cost Effectiveness 101668 Overhead cost to perform the process group
strategies "develop customer care/customer service
strategy" per $1,000 revenue

10378 5.1 Develop student and stakeholder listening Cost Effectiveness 101465 Other cost of the process group "develop
strategies customer care/customer service strategy" per
$1,000 revenue

10378 5.1 Develop student and stakeholder listening Cost Effectiveness 101538 Outsourced cost to perform the process group
strategies "develop customer care/customer service
strategy" per $1,000 revenue

10378 5.1 Develop student and stakeholder listening Cost Effectiveness 102873 Personnel cost to perform the process group
strategies "develop customer care/customer service
strategy" per $1,000 revenue

10378 5.1 Develop student and stakeholder listening Cost Effectiveness 103234 Systems cost to perform the process group
strategies "develop customer care/customer service
strategy" per $100,000 revenue

10378 5.1 Develop student and stakeholder listening Process Efficiency 100992 Number of FTEs that perform the process group
strategies "develop customer care/customer service
strategy" per $1 billion revenue

10378 5.1 Develop student and stakeholder listening Supplemental 104538 Number of languages supported at the business
strategies Information entity
10383 5.1.3.1 Identify district customer service standards Process Efficiency 103177 Call service level

10388 5.2.2 Manage stakeholder requests/inquiries Cycle Time 104515 Response time in minutes for inbound requests
coming from call backs
10388 5.2.2 Manage stakeholder requests/inquiries Cycle Time 104516 Response time in minutes for inbound requests
coming from SMS

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10388 5.2.2 Manage stakeholder requests/inquiries Cycle Time 104517 Response time in minutes for inbound requests
coming from social media
10388 5.2.2 Manage stakeholder requests/inquiries Cycle Time 104518 Response time in minutes for inbound requests
coming from web chat or instant messaging
including virtual agents
10388 5.2.2 Manage stakeholder requests/inquiries Cycle Time 104519 Average talk time in seconds, including agent
hold time
10388 5.2.2 Manage stakeholder requests/inquiries Cycle Time 103145 Response time in minutes for inbound requests
coming from e-mail
10388 5.2.2 Manage stakeholder requests/inquiries Cycle Time 103146 Response time in minutes for inbound requests
coming from fax
10388 5.2.2 Manage stakeholder requests/inquiries Cycle Time 103147 Response time in minutes for inbound requests
coming from postal mail
10388 5.2.2 Manage stakeholder requests/inquiries Process Efficiency 104503 First contact resolution rate for contacts received
through "other" channels

10388 5.2.2 Manage stakeholder requests/inquiries Process Efficiency 104504 First contact resolution rate for dedicated mobile
applications ("apps")
10388 5.2.2 Manage stakeholder requests/inquiries Process Efficiency 104505 First contact resolution rate for email contacts

10388 5.2.2 Manage stakeholder requests/inquiries Process Efficiency 104506 First contact resolution rate for phone contacts

10388 5.2.2 Manage stakeholder requests/inquiries Process Efficiency 104507 First contact resolution rate for postal mail

10388 5.2.2 Manage stakeholder requests/inquiries Process Efficiency 104508 First contact resolution rate for SMS

10388 5.2.2 Manage stakeholder requests/inquiries Process Efficiency 104509 First contact resolution rate for social media

10388 5.2.2 Manage stakeholder requests/inquiries Process Efficiency 104510 First contact resolution rate for web chat or
instant messaging including virtual agents

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10388 5.2.2 Manage stakeholder requests/inquiries Process Efficiency 104511 First contact resolution rate for web self-service
contacts
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104539 Percentage of inbound dedicated mobile app
Information contacts outsourced to a third-party provider

10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104540 Percentage of inbound SMS contacts outsourced
Information to a third-party provider

10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104541 Percentage of inbound social media contacts
Information outsourced to a third-party provider

10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104528 Inbound contacts for the process "manage
Information customer service" as a percentage of total
inbound contacts
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104529 Inbound contacts received via dedicated mobile
Information app as a percentage of total inbound contacts

10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104530 Inbound contacts received via SMS as a
Information percentage of total inbound contacts

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104531 Inbound contacts received via social media as a
Information percentage of total inbound contacts

10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104757 Percentage of employee time spent servicing
Information customers via social media channels
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104758 Percentage of employee time spent servicing
Information customers via website channel
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104759 Percentage of employee time spent servicing
Information customers via social media channel
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104760 Percentage of employee time spent servicing
Information customers via traditional face-to-face channel
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104761 Percentage of employee time spent servicing
Information customers via contact center channel
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104762 Percentage of employee time spent servicing
Information customers via business-to-business channel

10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104618 Inbound requests received via phone as a
Information percentage of total inbound requests
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104619 Inbound requests received via email as a
Information percentage of total inbound requests
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104620 Inbound requests received via employee portal as
Information a percentage of total inbound requests
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104621 Inbound requests received via vendor portal as a
Information percentage of total inbound requests
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104622 Inbound requests received via chat as a
Information percentage of total inbound requests
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104623 Inbound requests received via walk-up as a
Information percentage of total inbound requests
10388 5.2.2 Manage stakeholder requests/inquiries Supplemental 104624 Inbound requests received via other channels as a
Information percentage of total inbound requests

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10410 6.2 Recruit/Source and Screen/Select employees Cost Effectiveness 104067 Personnel cost to perform the process group
"recruit, source, and select employees" per new
hire

10410 6.2 Recruit/Source and Screen/Select employees Cost Effectiveness 104071 Personnel cost to perform the process group
"recruit, source, and select employees" per
business entity employee

10410 6.2 Recruit/Source and Screen/Select employees Cost Effectiveness 104093 Systems cost to perform the process group
"recruit, source, and select employees" per
$1,000 revenue

10410 6.2 Recruit/Source and Screen/Select employees Cost Effectiveness 104060 Personnel cost to perform the process group
"recruit, source, and select employees" per
$1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10410 6.2 Recruit/Source and Screen/Select employees Cost Effectiveness 103877 Total cost to perform the process group "recruit,
source, and select employees" per $1,000 revenue

10410 6.2 Recruit/Source and Screen/Select employees Cost Effectiveness 103956 Total cost to perform the process group "recruit,
source, and select employees" per business entity
employee
10410 6.2 Recruit/Source and Screen/Select employees Cost Effectiveness 103958 Total cost to perform the process group "recruit,
source, and select employees" per new hire
10410 6.2 Recruit/Source and Screen/Select employees Cycle Time 100306 Response time in hours for routine "recruit,
source, and select employees" inquiries

10410 6.2 Recruit/Source and Screen/Select employees Cycle Time 100304 Response time in hours for non-routine "recruit,
source, and select employees" inquiries

10410 6.2 Recruit/Source and Screen/Select employees Cycle Time 100565 Cycle time in days from approval of job
requisition to acceptance of job offer
10410 6.2 Recruit/Source and Screen/Select employees Cycle Time 100569 Cycle time in days from identifying the need to
hire a new employee to approval of the job
requisition
10410 6.2 Recruit/Source and Screen/Select employees Process Efficiency 101123 Number of FTEs that perform the process group
"recruit, source, and select employees" per $1
billion revenue
10410 6.2 Recruit/Source and Screen/Select employees Process Efficiency 100869 New hire satisfaction rate for the recruiting
process
10410 6.2 Recruit/Source and Screen/Select employees Process Efficiency 100801 Job offer acceptance rate for middle
management/specialists
10410 6.2 Recruit/Source and Screen/Select employees Process Efficiency 100804 Job offer acceptance rate for operational
workers/office staff
10410 6.2 Recruit/Source and Screen/Select employees Process Efficiency 100807 Job offer acceptance rate for senior
management/executives

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10410 6.2 Recruit/Source and Screen/Select employees Process Efficiency 102613 Percentage of senior management/executive
positions filled by internal promotion for the past
3 years

10410 6.2 Recruit/Source and Screen/Select employees Staff Productivity 105458 Number of hours invested by hiring decision
makers per senior management/executive new
hire
10410 6.2 Recruit/Source and Screen/Select employees Staff Productivity 105459 Number of hours invested by hiring decision
makers per middle management/specialist new
hire
10410 6.2 Recruit/Source and Screen/Select employees Staff Productivity 105460 Number of hours invested by hiring decision
makers per operational worker/office staff new
hire
10410 6.2 Recruit/Source and Screen/Select employees Staff Productivity 100493 Number of business entity employees per FTE
that performs the process group "recruit, source,
and select employees"
10410 6.2 Recruit/Source and Screen/Select employees Staff Productivity 101348 Number of new hires per "recruit, source, and
select employees" FTE

10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101342 Middle management/specialists new hires as a
Information percentage of total new hires
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101344 Operational workers/office staff new hires as a
Information percentage of total new hires
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101346 Senior management/executives new hires as a
Information percentage of total new hires
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101365 Number of monthly non-routine "recruit, source,
Information and select employees" inquiries per business
entity employee

10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101401 Number of monthly routine "recruit, source, and
Information select employees" inquiries per business entity
employee

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101821 Percentage of "reward and retain employees"
Information inquiries received via digital communication
channels
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101824 Percentage of "reward and retain employees"
Information inquiries received via non-digital communication
channels
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101837 Percentage of new hires that originated from
Information employee referrals
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101637 Outsourced cost of the process group "recruit,
Information source, and select employees" as a percentage of
the total cost to perform the process group
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 100029 Other cost to perform the process group "recruit,
Information source, and select employees" as a percentage of
total cost to perform the process

10410 6.2 Recruit/Source and Screen/Select employees Supplemental 100062 Personnel cost to perform the process group
Information "recruit, source, and select employees" as a
percentage of the total cost to perform the process
group

10410 6.2 Recruit/Source and Screen/Select employees Supplemental 100046 Overhead cost to perform the process group
Information "recruit, source, and select employees" as a
percentage of the total cost to perform the process
group

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 100083 Systems cost to perform the process group
Information "recruit, source, and select employees" as a
percentage of the total cost to perform the process
group

10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101801 Percentage of "recruit, source, and select
Information employees" inquiries received that are non-
routine

10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101802 Percentage of "recruit, source, and select
Information employees" inquiries received that are routine

10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101803 Percentage of "recruit, source, and select
Information employees" inquiries received via digital
communication channels
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101804 Percentage of "recruit, source, and select
Information employees" inquiries received via e-mail

10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101805 Percentage of "recruit, source, and select
Information employees" inquiries received via channels other
than e-mail, phone, and face-to-face

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101806 Percentage of "recruit, source, and select
Information employees" inquiries received via face-to-face

10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101808 Percentage of "recruit, source, and select
Information employees" inquiries received via non-digital
communication channels
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 101809 Percentage of "recruit, source, and select
Information employees" inquiries received via phone

10410 6.2 Recruit/Source and Screen/Select employees Supplemental 104498 Permanent full-time new hires as a percentage of
Information total new hires
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 104499 Permanent part-time new hires as a percentage of
Information total new hires
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 104500 Contingent new hires as a percentage of total new
Information hires
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 104565 Overhead and other costs of the process group
Information "Recruit, source, and select employees" as a
percentage of the total cost to perform the process
group

10410 6.2 Recruit/Source and Screen/Select employees Supplemental 102297 Percentage of middle management/specialist
Information positions filled by internal promotion for the past
3 years

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10410 6.2 Recruit/Source and Screen/Select employees Supplemental 104770 Percentage of new hire retention after 12 months
Information

10411 6.3 Develop and counsel employees Cost Effectiveness 104049 Personnel cost to perform the processes "manage
employee development" and "develop and train
employees" per $1,000 revenue

10411 6.3 Develop and counsel employees Cost Effectiveness 104052 Personnel cost to perform the processes "manage
employee development" and "develop and train
employees" per business entity employee

10411 6.3 Develop and counsel employees Cost Effectiveness 104054 Personnel cost to perform the processes "manage
employee orientation and deployment," "manage
employee performance," and "manage employee
relations" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10411 6.3 Develop and counsel employees Cost Effectiveness 104057 Personnel cost to perform the processes "manage
employee orientation and deployment," "manage
employee performance," and "manage employee
relations" per business entity employee

10411 6.3 Develop and counsel employees Cost Effectiveness 103484 Total cost for the learning management system
per employee attending classroom or e-learning
training

10411 6.3 Develop and counsel employees Cost Effectiveness 104581 Personnel cost to perform the process group
"develop and counsel employees" per $1,000
revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10411 6.3 Develop and counsel employees Cost Effectiveness 104582 Personnel cost to perform the process group
"Develop and counsel employees" per business
entity employee

10411 6.3 Develop and counsel employees Cost Effectiveness 103935 Total cost to perform the process group "develop
and counsel employees" per business entity
employee

10411 6.3 Develop and counsel employees Cost Effectiveness 103623 Total cost to perform the process group "develop
and counsel employees" per $1,000 revenue

10411 6.3 Develop and counsel employees Cost Effectiveness 103624 Total cost to perform the processes "manage
employee development" and "develop and train
employees" per $1,000 revenue
10411 6.3 Develop and counsel employees Cost Effectiveness 103628 Total cost to perform the processes "manage
employee development" and "develop and train
employees" per business entity employee

10411 6.3 Develop and counsel employees Cost Effectiveness 103630 Total cost to perform the processes "manage
employee orientation and deployment," "manage
employee performance," and "manage employee
relations" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10411 6.3 Develop and counsel employees Cost Effectiveness 103634 Total cost to perform the processes "manage
employee orientation and deployment," "manage
employee performance," and "manage employee
relations" per business entity employee

10411 6.3 Develop and counsel employees Cost Effectiveness 100133 Cost to maintain and support the learning
management system per temporary
staff/contractor dedicated to the activity

10411 6.3 Develop and counsel employees Cost Effectiveness 100110 Learning management system consultancy/third-
party cost per employee attending classroom or e-
learning training

10411 6.3 Develop and counsel employees Cost Effectiveness 100111 Learning management system hardware cost per
employee attending classroom or e-learning
training

10411 6.3 Develop and counsel employees Cost Effectiveness 100112 Learning management system software cost per
employee attending classroom or e-learning
training

10411 6.3 Develop and counsel employees Cost Effectiveness 100113 Learning management system upgrade and
maintenance cost per employee attending
classroom or e-learning training

10411 6.3 Develop and counsel employees Cost Effectiveness 100125 Cost to maintain and support the learning
management system per employee dedicated to
the activity

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10411 6.3 Develop and counsel employees Cost Effectiveness 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"

10411 6.3 Develop and counsel employees Cycle Time 100293 Response time in hours for non-routine "develop
and counsel employees" inquiries

10411 6.3 Develop and counsel employees Cycle Time 100295 Response time in hours for routine "develop and
counsel employees" inquiries

10411 6.3 Develop and counsel employees Process Efficiency 100999 Number of FTEs that perform the process group
"develop and counsel employees" per $1 billion
revenue

10411 6.3 Develop and counsel employees Process Efficiency 101000 Number of FTEs that perform the processes
"manage employee development" and "develop
and train employees" per $1 billion revenue
10411 6.3 Develop and counsel employees Process Efficiency 101004 Number of FTEs that perform the processes
"manage employee orientation and deployment,"
"manage employee performance," and "manage
employee relations" per $1 billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10411 6.3 Develop and counsel employees Staff Productivity 100484 Number of business entity employees per FTE
that performs the process group "develop and
counsel employees"

10411 6.3 Develop and counsel employees Staff Productivity 100485 Number of business entity employees per
"manage employee development" and "develop
and train business entity employees" FTE
10411 6.3 Develop and counsel employees Staff Productivity 100486 Number of business entity employees per
"manage employee orientation and deployment,"
"manage employee performance," and "manage
employee relations" FTE
10411 6.3 Develop and counsel employees Supplemental 101399 Number of monthly routine "develop and counsel
Information employees" inquiries per business entity
employee
10411 6.3 Develop and counsel employees Supplemental 101363 Number of monthly non-routine "develop and
Information counsel employees" inquiries per business entity
employee

10411 6.3 Develop and counsel employees Supplemental 100085 Systems cost to perform the processes "manage
Information employee development" and "develop and train
employees" as a percentage of the total cost to
perform the processes

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10411 6.3 Develop and counsel employees Supplemental 100087 Systems cost to perform the processes "manage
Information employee orientation and deployment," "manage
employee performance," and "manage employee
relations" as a percentage of the total cost to
perform the processes

10411 6.3 Develop and counsel employees Supplemental 101777 Percentage of "develop and counsel employees"
Information inquiries received that are routine

10411 6.3 Develop and counsel employees Supplemental 101778 Percentage of "develop and counsel employees"
Information inquiries received via channels other than e-mail,
phone, and face-to-face

10411 6.3 Develop and counsel employees Supplemental 101779 Percentage of "develop and counsel employees"
Information inquiries received via digital communication
channels

10411 6.3 Develop and counsel employees Supplemental 101781 Percentage of "develop and counsel employees"
Information inquiries received via face-to-face

10411 6.3 Develop and counsel employees Supplemental 101782 Percentage of "develop and counsel employees"
Information inquiries received via non-digital communication
channels

10411 6.3 Develop and counsel employees Supplemental 101783 Percentage of "develop and counsel employees"
Information inquiries received via phone

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10411 6.3 Develop and counsel employees Supplemental 101784 Percentage of "develop and counsel employees"
Information inquiries received that are non-routine

10411 6.3 Develop and counsel employees Supplemental 100048 Overhead cost to perform the processes "manage
Information employee development" and "develop and train
employees" as a percentage of the total cost to
perform the processes

10411 6.3 Develop and counsel employees Supplemental 100050 Overhead cost to perform the processes "manage
Information employee orientation and deployment," "manage
employee performance," and "manage employee
relations" as a percentage of the total cost to
perform the processes

10411 6.3 Develop and counsel employees Supplemental 100064 Personnel cost to perform the processes "manage
Information employee development" and "develop and train
employees" as a percentage of the total cost to
perform the processes

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10411 6.3 Develop and counsel employees Supplemental 100068 Personnel cost to perform the processes "manage
Information employee orientation and deployment," "manage
employee performance," and "manage employee
relations" as a percentage of the total cost to
perform the processes

10411 6.3 Develop and counsel employees Supplemental 100031 Other cost to perform the processes "manage
Information employee development" and "develop and train
employees" as a percentage of total cost to
perform the processes

10411 6.3 Develop and counsel employees Supplemental 100037 Other cost of the processes "manage employee
Information orientation and deployment," "manage employee
performance," and "manage employee relations"
as a percentage of total cost to perform the
processes

10411 6.3 Develop and counsel employees Supplemental 101780 Percentage of "develop and counsel employees"
Information inquiries received via e-mail
10411 6.3 Develop and counsel employees Supplemental 101644 Outsourced cost of the processes "manage
Information employee development" and "develop and train
employees" as a percentage of the total cost to
perform the processes

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10411 6.3 Develop and counsel employees Supplemental 101646 Outsourced cost of the processes "manage
Information employee orientation and deployment," "manage
employee performance," and "manage employee
relations" as a percentage of the total cost to
perform the processes

10411 6.3 Develop and counsel employees Supplemental 104587 Personnel cost to perform the process group
Information "Develop and counsel employees" as a
percentage of the total cost to perform the process
group

10411 6.3 Develop and counsel employees Supplemental 104588 Systems cost to perform the process group
Information "Develop and counsel employees" as a
percentage of the total cost to perform the process
group

10411 6.3 Develop and counsel employees Supplemental 104589 Overhead and other costs to perform the process
Information group "Develop and counsel employees" as a
percentage of the total cost to perform the process
group

10411 6.3 Develop and counsel employees Supplemental 104590 Outsourced cost of the process group "Develop
Information and counsel employees" as a percentage of the
total cost to perform the process group
10412 6.4 Reward, retain, and engage employees Cost Effectiveness 100311 Average salary including base, overtime, and
variable pay for middle management or
specialists

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10412 6.4 Reward, retain, and engage employees Cost Effectiveness 100314 Average salary including base, overtime, and
variable pay for operational workers or office
staff

10412 6.4 Reward, retain, and engage employees Cost Effectiveness 100317 Average salary including base, overtime, and
variable pay for senior management or executives

10412 6.4 Reward, retain, and engage employees Cost Effectiveness 103966 Total cost to perform the process group "reward
and retain employees" per business entity
employee
10412 6.4 Reward, retain, and engage employees Cost Effectiveness 103894 Total cost to perform the process group "reward
and retain employees" per $1,000 revenue

10412 6.4 Reward, retain, and engage employees Cost Effectiveness 104077 Personnel cost to perform the process group
"reward and retain employees" per $1,000
revenue

10412 6.4 Reward, retain, and engage employees Cost Effectiveness 104062 Personnel cost to perform the process group
"reward and retain employees" per business
entity employee

10412 6.4 Reward, retain, and engage employees Cycle Time 100299 Response time in hours for non-routine "reward
and retain employees" inquiries

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10412 6.4 Reward, retain, and engage employees Cycle Time 100302 Response time in hours for routine "reward and
retain employees" inquiries

10412 6.4 Reward, retain, and engage employees Process Efficiency 100324 Average tenure in months for business entity
agents
10412 6.4 Reward, retain, and engage employees Process Efficiency 101137 Number of FTEs that perform the process group
"reward and retain employees" per $1 billion
revenue
10412 6.4 Reward, retain, and engage employees Staff Productivity 100492 Number of business entity employees per FTE
that performs the process group "reward and
retain employees"
10412 6.4 Reward, retain, and engage employees Supplemental 100907 Number of days absent per employee excluding
Information maternity and paternity leave

10412 6.4 Reward, retain, and engage employees Supplemental 100909 Number of days absent per employee including
Information maternity and paternity leave
10412 6.4 Reward, retain, and engage employees Supplemental 101367 Number of monthly non-routine "reward and
Information retain employees" inquiries per business entity
employee

10412 6.4 Reward, retain, and engage employees Supplemental 101403 Number of monthly routine "reward and retain
Information employees" inquiries per business entity
employee

10412 6.4 Reward, retain, and engage employees Supplemental 101648 Outsourced cost of the process group "reward and
Information retain employees" as a percentage of the total
cost to perform the process group

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10412 6.4 Reward, retain, and engage employees Supplemental 100074 Personnel cost to perform the process group
Information "reward and retain employees" as a percentage of
the total cost to perform the process group

10412 6.4 Reward, retain, and engage employees Supplemental 101822 Percentage of "reward and retain employees"
Information inquiries received via e-mail

10412 6.4 Reward, retain, and engage employees Supplemental 101825 Percentage of "reward and retain employees"
Information inquiries received via phone

10412 6.4 Reward, retain, and engage employees Supplemental 100115 Base pay per middle management or specialist
Information employee

10412 6.4 Reward, retain, and engage employees Supplemental 100118 Base pay per operational worker or office staff
Information employee

10412 6.4 Reward, retain, and engage employees Supplemental 100121 Base pay per senior management or executive
Information employee

10412 6.4 Reward, retain, and engage employees Supplemental 100033 Other cost to perform the process group "reward
Information and retain employees" as a percentage of total
cost to perform the process

10412 6.4 Reward, retain, and engage employees Supplemental 100233 Number of vacation days per year per employee
Information

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10412 6.4 Reward, retain, and engage employees Supplemental 100052 Overhead cost to perform the process group
Information "reward and retain employees" as a percentage of
the total cost to perform the process group

10412 6.4 Reward, retain, and engage employees Supplemental 100089 Systems cost to perform the process group
Information "reward and retain employees" as a percentage of
the total cost to perform the process group

10412 6.4 Reward, retain, and engage employees Supplemental 101815 Percentage of "reward and retain employees"
Information inquiries received via face-to-face

10412 6.4 Reward, retain, and engage employees Supplemental 101817 Percentage of "reward and retain employees"
Information inquiries received that are non-routine

10412 6.4 Reward, retain, and engage employees Supplemental 101818 Percentage of "reward and retain employees"
Information inquiries received that are routine

10412 6.4 Reward, retain, and engage employees Supplemental 101819 Percentage of "reward and retain employees"
Information inquiries received via channels other than e-mail,
phone, and face-to-face

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10412 6.4 Reward, retain, and engage employees Supplemental 104628 Senior management or executive overtime pay as
Information a percentage of total pay (including cost of
benefits)
10412 6.4 Reward, retain, and engage employees Supplemental 104629 Middle management or specialist overtime pay as
Information a percentage of total pay (including cost of
benefits)
10412 6.4 Reward, retain, and engage employees Supplemental 104630 Operational workers or office staff overtime pay
Information as a percentage of total pay (including cost of
benefits)
10412 6.4 Reward, retain, and engage employees Supplemental 104603 Overhead and other costs of the process group
Information "reward and retain employees" as a percentage of
the total cost to perform the process group

10413 6.5 Redeploy and retire employees Cost Effectiveness 104061 Personnel cost to perform the process group
"redeploy and retire employees" per $1,000
revenue

10413 6.5 Redeploy and retire employees Cost Effectiveness 104075 Personnel cost to perform the process group
"redeploy and retire employees" per business
entity employee

10413 6.5 Redeploy and retire employees Cost Effectiveness 103962 Total cost to perform the process group "redeploy
and retire employees" per business entity
employee
10413 6.5 Redeploy and retire employees Cost Effectiveness 103878 Total cost to perform the process group "redeploy
and retire employees" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10413 6.5 Redeploy and retire employees Cycle Time 100301 Response time in hours for routine "redeploy and
retire employees" inquiries

10413 6.5 Redeploy and retire employees Cycle Time 100298 Response time in hours for non-routine "redeploy
and retire employees" inquiries

10413 6.5 Redeploy and retire employees Process Efficiency 101124 Number of FTEs that perform the process group
"redeploy and retire employees" per $1 billion
revenue
10413 6.5 Redeploy and retire employees Staff Productivity 101276 Number of internal hires per "redeploy and retire
employees" FTE

10413 6.5 Redeploy and retire employees Staff Productivity 100491 Number of business entity employees per FTE
that performs the process group "redeploy and
retire employees"
10413 6.5 Redeploy and retire employees Supplemental 101366 Number of monthly non-routine "redeploy and
Information retire employees" inquiries per business entity
employee

10413 6.5 Redeploy and retire employees Supplemental 101402 Number of monthly routine "redeploy and retire
Information employees" inquiries per business entity
employee

10413 6.5 Redeploy and retire employees Supplemental 100095 Systems cost to perform the process group
Information "redeploy and retire employees" as a percentage
of the total cost to perform the process group

10413 6.5 Redeploy and retire employees Supplemental 101811 Percentage of "redeploy and retire employees"
Information inquiries received via digital communication
channels

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10413 6.5 Redeploy and retire employees Supplemental 101812 Percentage of "redeploy and retire employees"
Information inquiries received via non-digital communication
channels

10413 6.5 Redeploy and retire employees Supplemental 101813 Percentage of "redeploy and retire employees"
Information inquiries received that are non-routine

10413 6.5 Redeploy and retire employees Supplemental 101814 Percentage of "redeploy and retire employees"
Information inquiries received that are routine

10413 6.5 Redeploy and retire employees Supplemental 100058 Overhead cost to perform the process group
Information "redeploy and retire employees" as a percentage
of the total cost to perform the process group

10413 6.5 Redeploy and retire employees Supplemental 100072 Personnel cost to perform the process group
Information "redeploy and retire employees" as a percentage
of the total cost to perform the process group

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10413 6.5 Redeploy and retire employees Supplemental 100041 Other cost to perform the process group
Information "redeploy and retire employees" as a percentage
of the total cost to perform the process group

10413 6.5 Redeploy and retire employees Supplemental 101654 Outsourced cost of the process group "redeploy
Information and retire employees" as a percentage of the total
cost to perform the process group

10413 6.5 Redeploy and retire employees Supplemental 102072 Percentage of "redeploy and retire employees"
Information inquiries received via face-to-face

10413 6.5 Redeploy and retire employees Supplemental 102074 Percentage of "redeploy and retire employees"
Information process inquiries received via channels other than
e-mail, phone, and face-to-face

10413 6.5 Redeploy and retire employees Supplemental 102076 Percentage of "redeploy and retire employees"
Information process inquiries received via e-mail
10413 6.5 Redeploy and retire employees Supplemental 102078 Percentage of "redeploy and retire employees"
Information process inquiries received via phone
10413 6.5 Redeploy and retire employees Supplemental 104714 Overhead and other cost to perform the process
Information group "Redeploy and retire employees" as a
percentage of the total cost to perform the process
group

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10443 6.2.5 Manage new hire/rehire Cycle Time 104723 Cycle time in days from identifying the need to
hire a new employee until new hire begins in the
agreed position

10443 6.2.5 Manage new hire/rehire Cycle Time 100571 Cycle time in days from job acceptance until new
hire begins in the agreed position

10443 6.2.5 Manage new hire/rehire Process Efficiency 102290 Percentage of middle management/specialist new
hire retention after 12 months

10443 6.2.5 Manage new hire/rehire Process Efficiency 102606 Percentage of senior management/executive new
hire retention after 12 months

10443 6.2.5 Manage new hire/rehire Process Efficiency 102319 Percentage of operational worker/office staff new
hire retention after 12 months

10443 6.2.5 Manage new hire/rehire Process Efficiency 104563 Number of approved job requisitions per "recruit,
source, and select employees" FTE

10443 6.2.5 Manage new hire/rehire Process Efficiency 104564 Number of new hires as a percentage of approved
job requisitions
10443 6.2.5 Manage new hire/rehire Supplemental 101340 New employees as a percentage of total business
Information entity employees
10443 6.2.5 Manage new hire/rehire Supplemental 102326 Percentage of operational workers/office staff
Information positions filled by internal promotion for the past
3 years

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10469 6.3.1 Manage employee orientation and assignment Cost Effectiveness 104566 Total cost to perform the process "manage
employee orientation and deployment" per
$1,000 revenue

10469 6.3.1 Manage employee orientation and assignment Cost Effectiveness 104571 Total cost to perform the process "manage
employee orientation and deployment" per
business entity employee

10469 6.3.1 Manage employee orientation and assignment Supplemental 104576 Cost to perform the process "manage employee
Information orientation and deployment" as a percentage of
the total cost to perform the process group
"develop and counsel employees"

10470 6.3.2 Manage employee performance Cost Effectiveness 104572 Total cost to perform the process "Manage
employee performance" per business entity
employee

10470 6.3.2 Manage employee performance Cost Effectiveness 104567 Total cost to perform the process "Manage
employee performance" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10470 6.3.2 Manage employee performance Cycle Time 104029 Cycle time in days for the formal performance
review process from start to finish for middle
management/specialists
10470 6.3.2 Manage employee performance Cycle Time 104031 Cycle time in days for the formal performance
review process from start to finish for
Operational workers/office staff
10470 6.3.2 Manage employee performance Cycle Time 104033 Cycle time in days for the formal performance
review process from start to finish for senior
management/executives
10470 6.3.2 Manage employee performance Process Efficiency 102331 Percentage of operational workers/office staff
that receive a formal performance review

10470 6.3.2 Manage employee performance Process Efficiency 102619 Percentage of senior management/executives that
receive a formal performance review

10470 6.3.2 Manage employee performance Process Efficiency 102302 Percentage of middle management/specialists that
receive a formal performance review

10470 6.3.2 Manage employee performance Supplemental 104577 Cost to perform the process "manage employee
Information performance" as a percentage of the total cost to
perform the process group "develop and counsel
employees"
10472 6.3.4 Manage employee development Cost Effectiveness 104569 Total cost to perform the process "Manage
employee development" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10472 6.3.4 Manage employee development Cost Effectiveness 104574 Total cost to perform the process "Manage
employee development" per business entity
employee

10472 6.3.4 Manage employee development Supplemental 104579 Cost to perform the process "manage employee
Information development" as a percentage of the total cost to
perform the process group "develop and counsel
employees"
10473 6.3.5 Develop and train employees Cost Effectiveness 104575 Total cost to perform the process "Develop and
train employees" per business entity employee

10473 6.3.5 Develop and train employees Cost Effectiveness 104583 Personnel cost to perform the process "develop
and train employees" per $1,000 revenue

10473 6.3.5 Develop and train employees Cost Effectiveness 104584 Personnel cost to perform the process "Develop
and train employees" per business entity
employee

10473 6.3.5 Develop and train employees Cost Effectiveness 104570 Total cost to perform the process "Develop and
train employees" per $1,000 revenue

10473 6.3.5 Develop and train employees Cost Effectiveness 104044 Internal cost to perform learning administration
activities per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10473 6.3.5 Develop and train employees Cost Effectiveness 104045 Internal cost to perform learning administration
activities per business entity employee
10473 6.3.5 Develop and train employees Cost Effectiveness 100823 Learning budget per business entity employee

10473 6.3.5 Develop and train employees Cycle Time 104595 Average time in days to close an identified skill
or capability gap through training for an
employee
10473 6.3.5 Develop and train employees Cycle Time 100326 Average time in days to close an identified skill
or capability gap through training for an
operational workers/office staff employee
10473 6.3.5 Develop and train employees Cycle Time 100328 Average time in days to close an identified skill
or capability gap through training for a middle
management/specialists employee
10473 6.3.5 Develop and train employees Cycle Time 100330 Average time in days to close an identified skill
or capability gap through training for a senior
management/executives employee
10473 6.3.5 Develop and train employees Process Efficiency 101904 Percentage of CEO and senior leadership time
spent on leadership development
10473 6.3.5 Develop and train employees Process Efficiency 101040 Number of FTEs that perform learning
administration activities per $1 billion revenue

10473 6.3.5 Develop and train employees Process Efficiency 102304 Percentage of middle management/specialists
who attended management development
programs
10473 6.3.5 Develop and train employees Process Efficiency 102315 Percentage of operational staff/office staff who
attended management development programs

10473 6.3.5 Develop and train employees Process Efficiency 102621 Percentage of senior management/executives who
attend management development programs

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10473 6.3.5 Develop and train employees Process Efficiency 103478 Hours spent developing new classroom training
content per trainee

10473 6.3.5 Develop and train employees Process Efficiency 103480 Hours spent developing new e-learning training
content per trainee

10473 6.3.5 Develop and train employees Process Efficiency 104586 Number of FTEs that perform the process
"develop and train employees" per $1 billion
revenue
10473 6.3.5 Develop and train employees Staff Productivity 104585 Number of business entity employees per
"Develop and train employees" FTE

10473 6.3.5 Develop and train employees Staff Productivity 100488 Number of business entity employees per FTE in
learning administration

10473 6.3.5 Develop and train employees Supplemental 102245 Percentage of learning days delivered using
Information classroom instruction provided by your
organization
10473 6.3.5 Develop and train employees Supplemental 102250 Percentage of learning days delivered using
Information external classroom instruction
10473 6.3.5 Develop and train employees Supplemental 102251 Percentage of learning days delivered using on-
Information the-job training
10473 6.3.5 Develop and train employees Supplemental 102252 Percentage of learning days delivered using other
Information methods

10473 6.3.5 Develop and train employees Supplemental 100218 Number of learning days per employee
Information
10473 6.3.5 Develop and train employees Supplemental 100224 Number of learning days per middle
Information management/specialists employee

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10473 6.3.5 Develop and train employees Supplemental 100226 Number of learning days per operational
Information workers/office staff employee
10473 6.3.5 Develop and train employees Supplemental 100228 Number of learning days per senior
Information management/executive employee
10473 6.3.5 Develop and train employees Supplemental 104580 Cost to perform the process "develop and train
Information employees" as a percentage of the total cost to
perform the process group "develop and counsel
employees"
10473 6.3.5 Develop and train employees Supplemental 104591 Personnel cost to perform the process "Develop
Information and train employees" as a percentage of the total
cost to perform the process

10473 6.3.5 Develop and train employees Supplemental 104592 Systems cost to perform the process "Develop
Information and train employees" as a percentage of the total
cost to perform the process

10473 6.3.5 Develop and train employees Supplemental 104593 Overhead and other costs to perform the process
Information "Develop and train employees" as a percentage of
the total cost to perform the process

10473 6.3.5 Develop and train employees Supplemental 104594 Outsourced cost of the process "Develop and
Information train employees" as a percentage of the total cost
to perform the process
10493 6.3.5.4 Develop, conduct, and manage employee and/or Supplemental 104597 Percentage of learning days delivered using
management training programs Information computer based training
10493 6.3.5.4 Develop, conduct, and manage employee and/or Supplemental 104598 Percentage of learning days delivered using
management training programs Information correspondence courses and virtual, instructor-led
classroom-based training delivered online

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10493 6.3.5.4 Develop, conduct, and manage employee and/or Supplemental 102780 Percentage of training programs developed
management training programs Information externally
10493 6.3.5.4 Develop, conduct, and manage employee and/or Supplemental 102783 Percentage of training programs developed
management training programs Information internally
10493 6.3.5.4 Develop, conduct, and manage employee and/or Supplemental 102786 Percentage of training programs developed
management training programs Information through other channels
10493 6.3.5.4 Develop, conduct, and manage employee and/or Supplemental 102789 Percentage of training programs developed
management training programs Information through partnerships with external specialists
10493 6.3.5.4 Develop, conduct, and manage employee and/or Supplemental 102253 Percentage of learning days delivered using
management training programs Information streaming video
10493 6.3.5.4 Develop, conduct, and manage employee and/or Supplemental 102254 Percentage of learning days delivered using
management training programs Information virtual, classroom-based training delivered online

10493 6.3.5.4 Develop, conduct, and manage employee and/or Supplemental 102246 Percentage of learning days delivered using
management training programs Information computer-based training (self-instruction)
installed from CD-ROM
10493 6.3.5.4 Develop, conduct, and manage employee and/or Supplemental 102247 Percentage of learning days delivered using
management training programs Information computer-based training (self-instruction)
delivered over the Web (either directly or
downloaded)
10493 6.3.5.4 Develop, conduct, and manage employee and/or Supplemental 102248 Percentage of learning days delivered using
management training programs Information correspondence courses
10493 6.3.5.4 Develop, conduct, and manage employee and/or Supplemental 102249 Percentage of learning days delivered using e-
management training programs Information learning (interactive)
10494 6.4.1 Develop and manage reward, recognition, and Cost Effectiveness 100109 Average agent salary
incentive programs
10494 6.4.1 Develop and manage reward, recognition, and Process Efficiency 102608 Percentage of senior management/executive
incentive programs salary that is performance-related pay

10494 6.4.1 Develop and manage reward, recognition, and Process Efficiency 102321 Percentage of operational workers/office staff
incentive programs salary that is performance-related pay

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10494 6.4.1 Develop and manage reward, recognition, and Process Efficiency 102292 Percentage of middle management/specialist
incentive programs salary that is performance-related pay

10497 6.4.5 Administer payroll Cost Effectiveness 104046 Internal cost to perform payroll administration
activities per $1,000 revenue
10497 6.4.5 Administer payroll Cost Effectiveness 104047 Internal cost to perform payroll administration
activities per business entity employee
10497 6.4.5 Administer payroll Process Efficiency 101082 Number of FTEs that perform payroll
administration activities per $1 billion revenue

10497 6.4.5 Administer payroll Staff Productivity 100490 Number of business entity employees per FTE in
payroll administration

10513 6.5.2 Manage separation Cost Effectiveness 104036 Total expatriation cost as a percentage of total
cost of continuing operations
10513 6.5.2 Manage separation Cost Effectiveness 104147 Total relocation expenses as a percentage of total
cost of continuing operations

10513 6.5.2 Manage separation Cost Effectiveness 104149 Total expenditure for repatriation as a percentage
of total cost of continuing operations
10513 6.5.2 Manage separation Cycle Time 100523 Cycle time in days for processing an employee's
retirement
10513 6.5.2 Manage separation Cycle Time 100525 Cycle time in days from identification of need for
expatriation to date of transfer

10513 6.5.2 Manage separation Cycle Time 100527 Cycle time in days from identification of need for
repatriation to date of transfer

10513 6.5.2 Manage separation Cycle Time 100577 Cycle time in days from receipt of leave of
absence request to confirmation of approval/non-
approval issued to employee

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10513 6.5.2 Manage separation Cycle Time 100579 Cycle time in days from request for internal
transfer to completion of transfer
10513 6.5.2 Manage separation Process Efficiency 100019 Agent involuntary attrition rate

10513 6.5.2 Manage separation Process Efficiency 100021 Agent voluntary attrition rate

10513 6.5.2 Manage separation Process Efficiency 101293 Involuntary terminations as a percentage of total
business entity employees
10513 6.5.2 Manage separation Process Efficiency 101431 Voluntary terminations as a percentage of total
business entity employees

10513 6.5.2 Manage separation Process Efficiency 102166 Middle management/specialists involuntary
terminations as a percentage of total involuntary
terminations

10513 6.5.2 Manage separation Process Efficiency 102168 Operational workers/office staff involuntary
terminations as a percentage of total involuntary
terminations

10513 6.5.2 Manage separation Process Efficiency 102170 Senior management/executives involuntary
terminations as a percentage of total involuntary
terminations

10513 6.5.2 Manage separation Process Efficiency 101961 Percentage of business entity employees that
were redeployed for reasons other than filling a
vacancy
10513 6.5.2 Manage separation Process Efficiency 103116 Employee turnover rate

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10513 6.5.2 Manage separation Supplemental 102814 Operational workers/office staff voluntary
Information terminations as a percentage of total voluntary
terminations

10513 6.5.2 Manage separation Supplemental 102818 Percentage of the work force that are expatriates
Information
10513 6.5.2 Manage separation Supplemental 102798 Percentage of vacancies filled by internal
Information candidates for middle management/specialists

10513 6.5.2 Manage separation Supplemental 102800 Percentage of vacancies filled by internal
Information candidates for operational workers/office staff

10513 6.5.2 Manage separation Supplemental 102802 Percentage of vacancies filled by internal
Information candidates for senior management/executives

10513 6.5.2 Manage separation Supplemental 102300 Middle management/specialists voluntary

Information terminations as a percentage of total voluntary
terminations

10513 6.5.2 Manage separation Supplemental 102616 Senior management/executives voluntary

Information terminations as a percentage of total voluntary
terminations

10513 6.5.2 Manage separation Supplemental 104718 Percentage of total vacancies filled by internal
Information candidates
10513 6.5.2 Manage separation Supplemental 104125 Employees relocated within a country as a
Information percentage of total business entity employees

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10523 6.6.2 Manage employee inquiry process Cycle Time 100325 Average time in days to fulfill an ad hoc
information request

10523 6.6.2 Manage employee inquiry process Cycle Time 100303 Response time in hours for non-routine "manage
employee information" inquiries

10523 6.6.2 Manage employee inquiry process Cycle Time 100305 Response time in hours for routine "manage
employee information" inquiries

10523 6.6.2 Manage employee inquiry process Supplemental 101400 Number of monthly routine "manage employee
Information information" inquiries per business entity
employee

10523 6.6.2 Manage employee inquiry process Supplemental 101364 Number of monthly non-routine "manage
Information employee information" inquiries per business
entity employee

10523 6.6.2 Manage employee inquiry process Supplemental 101787 Percentage of "manage employee information"
Information inquiries received that are non-routine

10523 6.6.2 Manage employee inquiry process Supplemental 101788 Percentage of "manage employee information"
Information inquiries received that are routine

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10523 6.6.2 Manage employee inquiry process Supplemental 101789 Percentage of "manage employee information"
Information inquiries received via channels other than e-mail,
phone, and face-to-face

10523 6.6.2 Manage employee inquiry process Supplemental 101791 Percentage of "manage employee information"
Information inquiries received via digital communication
channels

10523 6.6.2 Manage employee inquiry process Supplemental 101792 Percentage of "manage employee information"
Information inquiries received via e-mail

10523 6.6.2 Manage employee inquiry process Supplemental 101794 Percentage of "manage employee information"
Information inquiries received via face-to-face

10523 6.6.2 Manage employee inquiry process Supplemental 101796 Percentage of "manage employee information"
Information inquiries received via non-digital communication
channels

10523 6.6.2 Manage employee inquiry process Supplemental 101797 Percentage of "manage employee information"
Information inquiries received via phone

10531 6.6.7.3 Manage employee grievances Cycle Time 100584 Cycle time in days required to resolve an
employee grievance
10563 7.1 Manage the business of information technology Cost Effectiveness 105002 Total cost of the process group "manage the
(IT) business of IT", excluding
depreciation/amortization, per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10563 7.1 Manage the business of information technology Cost Effectiveness 101494 Other cost of the process group "manage business
(IT) resiliency and risk", including
depreciation/amortization, per $100,000 revenue

10563 7.1 Manage the business of information technology Cost Effectiveness 101622 Outsourced cost of the process group "manage
(IT) business resiliency and risk", including
depreciation/amortization, per $100,000 revenue

10563 7.1 Manage the business of information technology Cost Effectiveness 101627 Outsourced cost of the process group "manage
(IT) the business of information technology",
including depreciation/amortization, per
$100,000 revenue
10563 7.1 Manage the business of information technology Cost Effectiveness 101697 Overhead cost to perform the process group
(IT) "manage business resiliency and risk", including
depreciation/amortization, per $100,000 revenue

10563 7.1 Manage the business of information technology Cost Effectiveness 101503 Other cost of the process group "manage the
(IT) business of information technology", including
depreciation/amortization, per $100,000 revenue

10563 7.1 Manage the business of information technology Cost Effectiveness 103295 Systems cost of the process group "manage
(IT) business resiliency and risk", including
depreciation/amortization, per $100,000 revenue

10563 7.1 Manage the business of information technology Cost Effectiveness 101706 Overhead cost to perform the process group
(IT) "manage the business of information
technology", including depreciation/amortization,
per $100,000 revenue
10563 7.1 Manage the business of information technology Cost Effectiveness 102963 Personnel cost of the process group "manage the
(IT) business of information technology", including
depreciation/amortization, per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10563 7.1 Manage the business of information technology Cost Effectiveness 102943 Personnel cost of the process group "manage
(IT) business resiliency and risk", including
depreciation/amortization, per $1,000 revenue
10563 7.1 Manage the business of information technology Cost Effectiveness 103310 Systems cost to perform the process group
(IT) "manage the business of information
technology", including depreciation/amortization,
per $100,000 revenue
10563 7.1 Manage the business of information technology Cost Effectiveness 103759 Total cost to perform the process "manage the
(IT) business of IT", including
depreciation/amortization, per $1,000 revenue
10563 7.1 Manage the business of information technology Cost Effectiveness 103725 Total cost to perform the process "manage
(IT) business resiliency and risk", including
depreciation/amortization, per $1,000 revenue
10563 7.1 Manage the business of information technology Cycle Time 103433 Time in months to respond to major business
(IT) shifts
10563 7.1 Manage the business of information technology Cycle Time 103437 Time in weeks to close an identified IT skill or
(IT) capability gap
10563 7.1 Manage the business of information technology Process Efficiency 100831 Level of FTE experience in years for the process
(IT) group "manage business resiliency and risk"

10563 7.1 Manage the business of information technology Process Efficiency 100834 Level of FTE experience in years for the process
(IT) group "manage the business of information
technology"
10563 7.1 Manage the business of information technology Process Efficiency 101324 Number of IT FTEs for the process group
(IT) "manage the business of information technology"
per $1 billion revenue

10563 7.1 Manage the business of information technology Process Efficiency 104681 Average number of hours per year of technical
(IT) training per IT (or service line) employee
supporting product development

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10563 7.1 Manage the business of information technology Supplemental 102192 Percentage of IT budget, including
(IT) Information depreciation/amortization, allocated to the
process group "manage business resiliency and
risk"
10563 7.1 Manage the business of information technology Supplemental 102207 Percentage of IT budget, including
(IT) Information depreciation/amortization, allocated to the
process group "manage the business of
information technology"

10563 7.1 Manage the business of information technology Supplemental 104995 Percentage of total IT cost, excluding
(IT) Information depreciation/amortization, allocated to process
group "manage the business of information
technology"
10563 7.1 Manage the business of information technology Supplemental 102733 Percentage of total IT cost, including
(IT) Information depreciation/amortization, allocated to process
group "manage business resiliency and risk"

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10563 7.1 Manage the business of information technology Supplemental 102736 Percentage of total IT cost, including
(IT) Information depreciation/amortization, allocated to process
group "manage the business of information
technology"

10563 7.1 Manage the business of information technology Supplemental 104551 Percentage of business entity IT FTEs who
(IT) Information perform the process group "manage the business
of information technology"
10563 7.1 Manage the business of information technology Supplemental 102221 Percentage of IT work force to be newly hired
(IT) Information within 1 year
10563 7.1 Manage the business of information technology Supplemental 102222 Percentage of IT work force to be replaced for
(IT) Information other reasons within 1 year
10563 7.1 Manage the business of information technology Supplemental 102223 Percentage of IT work force to retire within 1
(IT) Information year

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10564 7.2 Develop and manage IT customer relationships Cost Effectiveness 105006 Total cost of the process group "develop and
manage IT customer relationships", excluding
depreciation/amortization, per $1,000 revenue

10564 7.2 Develop and manage IT customer relationships Cost Effectiveness 103639 Total cost to perform the process group "develop
and manage IT customer relationships", including
depreciation/amortization, per $1,000 revenue

10564 7.2 Develop and manage IT customer relationships Cost Effectiveness 102898 Personnel cost of the process group "develop and
manage IT customer relationships", including
depreciation/amortization, per $1,000 revenue

10564 7.2 Develop and manage IT customer relationships Cost Effectiveness 103260 Systems cost to perform the process group
"develop and manage IT customer relationships",
including depreciation/amortization, per
$100,000 revenue

10564 7.2 Develop and manage IT customer relationships Cost Effectiveness 101686 Overhead cost of the process group "develop and
manage IT customer relationships", including
depreciation/amortization, per $100,000 revenue

10564 7.2 Develop and manage IT customer relationships Cost Effectiveness 101618 Outsourced cost of the process group "develop
and manage information technology customer
relationships", including
depreciation/amortization, per $100,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10564 7.2 Develop and manage IT customer relationships Cost Effectiveness 101483 Other cost of the process group "develop and
manage information technology customer
relationships", including
depreciation/amortization, per $100,000 revenue

10564 7.2 Develop and manage IT customer relationships Process Efficiency 101310 Number of IT FTEs that perform the process
group "develop and manage information
technology customer relationships" per $1 billion
revenue

10564 7.2 Develop and manage IT customer relationships Process Efficiency 100830 Level of FTE experience in years for the process
group "develop and manage information
technology customer relationships"
10564 7.2 Develop and manage IT customer relationships Supplemental 102187 Percentage of IT budget, including
Information depreciation/amortization, allocated to the
process group "develop and manage IT customer
relationships"

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10564 7.2 Develop and manage IT customer relationships Supplemental 102732 Percentage of total IT cost, including
Information depreciation/amortization, allocated to process
group "develop and manage IT customer
relationships"

10564 7.2 Develop and manage IT customer relationships Supplemental 104552 Percentage of business entity IT FTEs who
Information perform the process group "develop and manage
it customer relationships"
10564 7.2 Develop and manage IT customer relationships Supplemental 104993 Percentage of total IT cost, excluding
Information depreciation/amortization, allocated to process
group "develop and manage IT customer
relationships"
10570 7.1.2 Develop the enterprise IT strategy Process Efficiency 104655 Solutions planning horizon

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10575 7.1.5 Evaluate and communicate IT business value and Cost Effectiveness 104671 Total IT budget to perform the process "evaluate
performance and communicate IT business value and
performance" in support of product development,
including depreciation/amortization, per $1,000
of revenue

10575 7.1.5 Evaluate and communicate IT business value and Cost Effectiveness 104653 Average percentage of planned return on
performance investment (ROI) that was achieved for: Level 5
solutions
10575 7.1.5 Evaluate and communicate IT business value and Cost Effectiveness 104654 Average percentage of planned return on
performance investment (ROI) that was achieved for: all other
solutions other than Level 5
10575 7.1.5 Evaluate and communicate IT business value and Process Efficiency 104647 Average solution impact ratio for: Level 5
performance solutions
10575 7.1.5 Evaluate and communicate IT business value and Process Efficiency 104648 Average solution impact ratio for: all other
performance solutions other than Level 5
10575 7.1.5 Evaluate and communicate IT business value and Staff Productivity 104677 Number of IT FTEs for the process "Evaluate
performance and communicate IT business value and
performance" per $1 billion revenue

10578 7.2.1 Develop IT services and solutions strategy Cost Effectiveness 104672 Total IT budget to perform the process "develop
IT services and solutions strategy" in support of
product development, including
depreciation/amortization, per $1,000 of revenue

10578 7.2.1 Develop IT services and solutions strategy Cycle Time 104643 Average cycle time from identification of
demand to disposition for: Level 5 solutions
10578 7.2.1 Develop IT services and solutions strategy Cycle Time 104644 Average cycle time from identification of
demand to disposition for: all other Levels other
than Level 5
10578 7.2.1 Develop IT services and solutions strategy Process Efficiency 104658 Percentage of solutions provided that are directly
meeting IT strategy

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10578 7.2.1 Develop IT services and solutions strategy Process Efficiency 104659 Percentage of solutions provided that are for
repeat customers
10578 7.2.1 Develop IT services and solutions strategy Process Efficiency 104651 Solutions capture rate for: Level 5 solutions

10578 7.2.1 Develop IT services and solutions strategy Process Efficiency 104652 Solutions capture rate for:all other solutions other
than Level 5

10578 7.2.1 Develop IT services and solutions strategy Staff Productivity 104678 Number of IT FTEs for the process "Develop IT
services and solutions strategy" per $1 billion
revenue
10581 7.2.3 Manage IT customer satisfaction Cost Effectiveness 104673 Total IT budget to perform the process "manage
IT customer satisfaction" in support of product
development, including
depreciation/amortization, per $1,000 of revenue

10581 7.2.3 Manage IT customer satisfaction Process Efficiency 104660 Net Promoter Score (NPS)

10581 7.2.3 Manage IT customer satisfaction Process Efficiency 104649 Percent on-time performance for: Level 5
solutions
10581 7.2.3 Manage IT customer satisfaction Process Efficiency 104650 Percent on-time performance for: all other
solutions other than Level 5
10581 7.2.3 Manage IT customer satisfaction Staff Productivity 104676 Number of IT FTEs for the process "Manage IT
customer satisfaction" per $1 billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10728 8.1 Perform planning and management accounting Cost Effectiveness 105150 Total internal cost to perform the process group
"perform planning and management accounting"
per process group FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10728 8.1 Perform planning and management accounting Cost Effectiveness 105135 Outsourced cost to perform the process group
"perform planning and management accounting"
per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10728 8.1 Perform planning and management accounting Cost Effectiveness 105136 Overhead and other cost to perform the process
group "perform planning and management
accounting" per $100,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10728 8.1 Perform planning and management accounting Cost Effectiveness 105138 Overhead and other costs to perform the process
"perform cost accounting and control" and
"perform cost management" per $100,000
revenue

10728 8.1 Perform planning and management accounting Cost Effectiveness 105148 Total internal cost to perform the process
"perform cost accounting and control" and
"perform cost management" per process FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10728 8.1 Perform planning and management accounting Cost Effectiveness 105142 Personnel cost to perform the process group
"perform planning and management accounting"
per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10728 8.1 Perform planning and management accounting Cost Effectiveness 105143 Personnel cost to perform the process group
"perform planning and management accounting"
per process group FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10728 8.1 Perform planning and management accounting Cost Effectiveness 105144 Systems cost to perform the process group
"perform planning and management accounting"
per $100,000 revenue

10728 8.1 Perform planning and management accounting Cost Effectiveness 105145 Total cost to perform the process group "perform
planning and management accounting" per
$1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10728 8.1 Perform planning and management accounting Cost Effectiveness 105146 Total cost to perform the process group "perform
planning and management accounting" per
process group FTE

10728 8.1 Perform planning and management accounting Cost Effectiveness 103385 Systems cost to perform the processes "perform
cost accounting and control" and "perform cost
management" per $100,000 revenue

10728 8.1 Perform planning and management accounting Cost Effectiveness 101606 Outsourced cost to perform the processes
"perform cost accounting and control" and
"perform cost management" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10728 8.1 Perform planning and management accounting Cost Effectiveness 103065 Personnel cost to perform the processes "perform
cost accounting and control" and "perform cost
management" per process FTE

10728 8.1 Perform planning and management accounting Cost Effectiveness 103067 Personnel cost to perform the processes "perform
cost accounting and control" and "perform cost
management" per $1,000 revenue

10728 8.1 Perform planning and management accounting Cost Effectiveness 103802 Total cost to perform the processes "perform cost
accounting and control" and "perform cost
management" per $1,000 revenue

10728 8.1 Perform planning and management accounting Cost Effectiveness 103989 Total cost to perform the processes "perform cost
accounting and control" and "perform cost
management" per process FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10728 8.1 Perform planning and management accounting Process Efficiency 101089 Number of FTEs that perform the processes
"perform cost accounting and control" and
"perform cost management" per $1 billion
revenue
10728 8.1 Perform planning and management accounting Process Efficiency 101172 Number of FTEs that perform the process group
"perform planning and management accounting"
per $1 billion revenue

10728 8.1 Perform planning and management accounting Supplemental 102050 Percentage of total finance function FTEs
Information allocated to the process group "perform planning
and management accounting"

10729 8.2 Perform revenue accounting Cost Effectiveness 103514 Total cost to perform the order to invoice
processes per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10729 8.2 Perform revenue accounting Cost Effectiveness 105082 Total cost to perform the process group "perform
revenue accounting" per $1,000 revenue

10729 8.2 Perform revenue accounting Process Efficiency 101042 Number of FTEs that perform the processes
"manage and process accounts receivable (AR)",
"manage and process collections", and "manage
and process adjustments/deductions" per $1
billion revenue

10729 8.2 Perform revenue accounting Supplemental 102017 Percentage of total finance function FTEs
Information allocated to the processes "manage sales orders",
"process customer credit", and "invoice
customer"

10729 8.2 Perform revenue accounting Supplemental 105484 Percentage of customer accounts that are active
Information customers

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10730 8.3 Perform general accounting and reporting Cost Effectiveness 104841 Personnel cost to perform the process group
"Perform general accounting and reporting" per
process group FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10730 8.3 Perform general accounting and reporting Cost Effectiveness 104842 Personnel cost to perform the process group
"perform general accounting and reporting" per
$1,000 revenue

10730 8.3 Perform general accounting and reporting Cost Effectiveness 103550 Total cost to perform the process group "Perform
general accounting and reporting" (excluding
fixed assets) per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10730 8.3 Perform general accounting and reporting Cost Effectiveness 103551 Total cost to perform the process group "perform
general accounting and reporting" (excluding
fixed assets) as a percentage of revenue

10730 8.3 Perform general accounting and reporting Cost Effectiveness 103552 Total cost to perform the process group "Perform
general accounting and reporting" (excluding
fixed assets) per $1 billion revenue

10730 8.3 Perform general accounting and reporting Cost Effectiveness 103554 Total cost to perform the process group "Perform
general accounting and reporting" (excluding
fixed assets) per process group FTE

10730 8.3 Perform general accounting and reporting Cycle Time 100613 Cycle time in days to perform annual close at the
site level

10730 8.3 Perform general accounting and reporting Process Efficiency 100981 Number of FTEs that perform the process group
"perform general accounting and reporting"
(excluding fixed assets) per $1 billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10730 8.3 Perform general accounting and reporting Process Efficiency 104843 Number of FTEs that perform the process group
"perform general accounting and reporting" per
$1 billion revenue

10730 8.3 Perform general accounting and reporting Supplemental 102048 Percentage of total finance function FTEs
Information allocated to the process group "perform general
accounting and reporting" (excluding fixed asset
accounting)

10731 8.4 Manage fixed assets budgets Process Efficiency 101161 Number of FTEs that perform the process group
"manage fixed-asset project accounting" per $1
billion revenue

10731 8.4 Manage fixed assets budgets Supplemental 102039 Percentage of total finance function FTEs
Information allocated to the process group "manage fixed
asset project accounting"

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10732 8.5 Process payroll Cost Effectiveness 104501 Personnel cost to perform the process group
"process payroll" per process group FTE

10732 8.5 Process payroll Cost Effectiveness 103945 Total cost to perform the process group "process
payroll" per $1,000 revenue

10732 8.5 Process payroll Cost Effectiveness 103948 Total cost to perform the process group "process
payroll" per disbursement

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10732 8.5 Process payroll Cost Effectiveness 103950 Total cost to perform the process group "process
payroll" per employee paid

10732 8.5 Process payroll Cost Effectiveness 103951 Total cost to perform the process group "process
payroll" per manual check/payment

10732 8.5 Process payroll Cost Effectiveness 103952 Total cost to perform the process group "process
payroll" per process group FTE

10732 8.5 Process payroll Cost Effectiveness 103953 Total cost to perform the process group "process
payroll" per payroll inquiry

10732 8.5 Process payroll Cost Effectiveness 102720 Total cost the process group "process payroll" as
a percentage of cost of continuing operations

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10732 8.5 Process payroll Cost Effectiveness 102848 Personnel cost to perform the process group
"process payroll" per $1,000 revenue

10732 8.5 Process payroll Cost Effectiveness 100464 Total cost to perform the process group "process
payroll" as a percentage of revenue

10732 8.5 Process payroll Cycle Time 100152 Cycle time in business days to process the payroll

10732 8.5 Process payroll Process Efficiency 101106 Number of FTEs that perform the process group
"process payroll" per $1 billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10732 8.5 Process payroll Process Efficiency 101184 Number of FTEs that perform the process group
"process payroll" per 1,000 employees paid

10732 8.5 Process payroll Process Efficiency 105268 First contact resolution rate for payroll inquiries

10732 8.5 Process payroll Staff Productivity 101372 Number of payroll inquiries per FTE that
performs the process group "process payroll"

10732 8.5 Process payroll Staff Productivity 100920 Number of employees paid per FTE that performs
the process group "process payroll"

10732 8.5 Process payroll Supplemental 102057 Percentage of total finance function FTEs
Information allocated to the process group "process payroll"

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10732 8.5 Process payroll Supplemental 103379 Systems cost to perform the process group
Information "process payroll" as a percentage of the total cost
of the process group

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10732 8.5 Process payroll Supplemental 103053 Personnel cost to perform the process group
Information "process payroll" as a percentage of the total
process group cost

10732 8.5 Process payroll Supplemental 105259 Percentage of paid employees that are exempt
Information employees

10732 8.5 Process payroll Supplemental 105260 Percentage of paid employees that are non-
Information exempt employees

10732 8.5 Process payroll Supplemental 105261 Percentage of paid employees that are retired
Information employees

10732 8.5 Process payroll Supplemental 105262 Percentage of paid employees that are paid
Information weekly
10732 8.5 Process payroll Supplemental 105263 Percentage of paid employees that are paid bi-
Information weekly

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10732 8.5 Process payroll Supplemental 105264 Percentage of paid employees that are paid semi-
Information monthly
10732 8.5 Process payroll Supplemental 105265 Percentage of paid employees that are paid
Information monthly
10732 8.5 Process payroll Supplemental 105266 Percentage of paid employees that are paid other
Information than monthly, semi-monthly, bi-weekly, or
weekly
10732 8.5 Process payroll Supplemental 105267 Percentage of payroll disbursements that include
Information garnished wages
10733 8.6 Process accounts payable and expense Cost Effectiveness 104825 Outsourced cost to perform the process group
reimbursements "process accounts payable and expense
reimbursements" per $1,000 revenue

10733 8.6 Process accounts payable and expense Cost Effectiveness 104828 Personnel cost to perform the process group
reimbursements "process accounts payable and expense
reimbursements" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10733 8.6 Process accounts payable and expense Cost Effectiveness 104829 Personnel cost to perform the process group
reimbursements "process accounts payable and expense
reimbursements" per process group FTE

10733 8.6 Process accounts payable and expense Cost Effectiveness 104830 Systems cost to perform the process group
reimbursements "process accounts payable and expense
reimbursements" per $100,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10733 8.6 Process accounts payable and expense Cost Effectiveness 104833 Total cost to perform the process group "process
reimbursements accounts payable and expense reimbursements"
as a percentage of revenue

10733 8.6 Process accounts payable and expense Cost Effectiveness 104834 Total cost to perform the process group "process
reimbursements accounts payable and expense reimbursements"
per $1 billion revenue

10733 8.6 Process accounts payable and expense Cost Effectiveness 104835 Total cost to perform the process group "process
reimbursements accounts payable and expense reimbursements"
per process FTE

10733 8.6 Process accounts payable and expense Cost Effectiveness 103971 Total cost to perform the process group "process
reimbursements accounts payable and expense reimbursements"
per $1,000 revenue

10733 8.6 Process accounts payable and expense Process Efficiency 101095 Number of FTEs that perform the process group
reimbursements "process accounts payable and expense
reimbursements" per $1 billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10733 8.6 Process accounts payable and expense Supplemental 102018 Percentage of total finance function FTEs
reimbursements Information allocated to the process group "perform accounts
payable and expense reimbursements"

10733 8.6 Process accounts payable and expense Supplemental 104831 Systems cost to perform the process group
reimbursements Information "process accounts payable and expense
reimbursements" as a percentage of the total cost
of the process group

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10733 8.6 Process accounts payable and expense Supplemental 104826 Overhead and other cost to perform the process
reimbursements Information group "process accounts payable and expense
reimbursements" as a percentage of the total cost
of the process group

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10733 8.6 Process accounts payable and expense Supplemental 104827 Personnel cost to perform the process group
reimbursements Information "process accounts payable and expense
reimbursements" as a percentage of the total cost
of the process group

10733 8.6 Process accounts payable and expense Supplemental 104823 Outsourced cost to perform the process group
reimbursements Information "process accounts payable and expense
reimbursements" as a percentage of the total cost
of the process group

10734 8.7 Manage treasury operations Cost Effectiveness 104806 Total cost to perform the process group "manage
treasury operations" per $1 billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10734 8.7 Manage treasury operations Cost Effectiveness 104816 Total cost of the process group "Manage treasury
operations" per global legal entity supported

10734 8.7 Manage treasury operations Cost Effectiveness 104893 Total cost to perform the process group "manage
treasury operations" per $1,000 revenue

10734 8.7 Manage treasury operations Process Efficiency 103152 Return on invested capital

10734 8.7 Manage treasury operations Process Efficiency 101167 Number of FTEs that perform the process group
"manage treasury operations" per $1 billion
revenue
10734 8.7 Manage treasury operations Staff Productivity 104812 Number of global legal entities supported per
FTE that performs the process group "Manage
treasury operations"

10734 8.7 Manage treasury operations Staff Productivity 104820 Number of global legal entities supported per $1
billion revenue

10734 8.7 Manage treasury operations Staff Productivity 104617 Number of bank accounts per "manage treasury
operations" FTE

10734 8.7 Manage treasury operations Supplemental 102045 Percentage of total finance function FTEs
Information allocated to the process group "manage treasury
operations"

10734 8.7 Manage treasury operations Supplemental 104776 Return on working capital
Information

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10735 8.8 Manage internal controls Cost Effectiveness 103378 Systems cost to perform the process group
"manage internal controls" per $100,000 revenue

10735 8.8 Manage internal controls Cost Effectiveness 104014 Total cost to perform the process group "manage
internal controls" as a percentage of revenue

10735 8.8 Manage internal controls Cost Effectiveness 104015 Total cost to perform the process group "manage
internal controls" per $1 billion revenue

10735 8.8 Manage internal controls Cost Effectiveness 104016 Total cost to perform the process group "manage
internal controls" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10735 8.8 Manage internal controls Cost Effectiveness 104019 Total cost to perform the process group "manage
internal controls" per process FTE

10735 8.8 Manage internal controls Cost Effectiveness 103051 Personnel cost to perform the process group
"manage internal controls" per $1,000 revenue

10735 8.8 Manage internal controls Process Efficiency 101163 Number of FTEs that perform the process group
"manage internal controls" per $1 billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10735 8.8 Manage internal controls Supplemental 102041 Percentage of total finance function FTEs
Information allocated to the process group "manage internal
controls"

10738 8.1.1 Perform planning/budgeting/forecasting Cost Effectiveness 102988 Personnel cost to perform the process "perform
planning/budgeting/forecasting" per process FTE

10738 8.1.1 Perform planning/budgeting/forecasting Cost Effectiveness 102990 Personnel cost to perform the process "perform
planning/budgeting/forecasting" per $1,000
revenue

10738 8.1.1 Perform planning/budgeting/forecasting Cost Effectiveness 101574 Outsourced cost to perform the process "perform
planning/budgeting/forecasting" per $1,000
revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10738 8.1.1 Perform planning/budgeting/forecasting Cost Effectiveness 103811 Total cost to perform the process "perform
planning/budgeting/forecasting" as a percentage
of revenue
10738 8.1.1 Perform planning/budgeting/forecasting Cost Effectiveness 103812 Total cost to perform the process "perform
planning/budgeting/forecasting" per process FTE

10738 8.1.1 Perform planning/budgeting/forecasting Cost Effectiveness 103813 Total cost to perform the process "perform
planning/budgeting/forecasting" per $1,000
revenue
10738 8.1.1 Perform planning/budgeting/forecasting Cost Effectiveness 103330 Systems cost to perform the process "perform
planning/budgeting/forecasting" per $100,000
revenue

10738 8.1.1 Perform planning/budgeting/forecasting Cost Effectiveness 105149 Total internal cost to perform the process
"perform planning/budgeting/forecasting" per
process FTE

10738 8.1.1 Perform planning/budgeting/forecasting Cost Effectiveness 105139 Overhead and other costs to perform the process
"perform planning/budgeting/forecasting" per
$100,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10738 8.1.1 Perform planning/budgeting/forecasting Cycle Time 100635 Cycle time in days to update/revise the rolling
forecast
10738 8.1.1 Perform planning/budgeting/forecasting Cycle Time 100160 Cycle time in days to complete the annual budget

10738 8.1.1 Perform planning/budgeting/forecasting Cycle Time 100604 Cycle time in days to prepare the financial
forecast
10738 8.1.1 Perform planning/budgeting/forecasting Process Efficiency 101098 Number of FTEs that perform the process
"perform planning/budgeting/forecasting" per $1
billion revenue
10738 8.1.1 Perform planning/budgeting/forecasting Process Efficiency 100892 Number of budget versions produced before final
approval
10738 8.1.1 Perform planning/budgeting/forecasting Process Efficiency 101760 Percentage error for the inventory cost forecast

10738 8.1.1 Perform planning/budgeting/forecasting Process Efficiency 101761 Percentage error for the personnel cost forecast

10738 8.1.1 Perform planning/budgeting/forecasting Process Efficiency 101762 Percentage error for the total sales forecast

10738 8.1.1 Perform planning/budgeting/forecasting Staff Productivity 105134 Number of budget line items per FTE that
performs the process "perform
planning/budgeting/forecasting"

10738 8.1.1 Perform planning/budgeting/forecasting Supplemental 102027 Percentage of total finance function FTEs
Information allocated to the process "perform planning/
budgeting/ forecasting"

10739 8.1.2 Perform cost accounting and control Supplemental 102059 Percentage of total finance function FTEs
Information allocated to the processes "perform cost
accounting and control" and "perform cost
management"

10739 8.1.2 Perform cost accounting and control Supplemental 105140 Percentage of cost base accounted for by activity-
Information based costing

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10741 8.1.4 Evaluate and manage financial performance Cost Effectiveness 105137 Overhead and other costs to perform the process
"evaluate and manage financial performance" per
$100,000 revenue

10741 8.1.4 Evaluate and manage financial performance Cost Effectiveness 104151 Total revenue per active customer

10741 8.1.4 Evaluate and manage financial performance Cost Effectiveness 105147 Total internal cost to perform the process
"evaluate and manage financial performance" per
process FTE

10741 8.1.4 Evaluate and manage financial performance Cost Effectiveness 103677 Total cost to perform the process "evaluate and
manage financial performance" per process FTE

10741 8.1.4 Evaluate and manage financial performance Cost Effectiveness 103679 Total cost to perform the process "evaluate and
manage financial performance" per $1,000
revenue
10741 8.1.4 Evaluate and manage financial performance Cost Effectiveness 101555 Outsourced cost to perform the process "evaluate
and manage financial performance" per $1,000
revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10741 8.1.4 Evaluate and manage financial performance Cost Effectiveness 102921 Personnel cost to perform the process "evaluate
and manage financial performance" per process
FTE

10741 8.1.4 Evaluate and manage financial performance Cost Effectiveness 102923 Personnel cost to perform the process "evaluate
and manage financial performance" per $1,000
revenue

10741 8.1.4 Evaluate and manage financial performance Cost Effectiveness 103282 Systems cost to perform the process "evaluate
and manage financial performance" per $100,000
revenue

10741 8.1.4 Evaluate and manage financial performance Cycle Time 100616 Cycle time in days to perform financial
evaluation of new customers
10741 8.1.4 Evaluate and manage financial performance Cycle Time 100617 Cycle time in days to perform financial
evaluation of new markets

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10741 8.1.4 Evaluate and manage financial performance Cycle Time 100618 Cycle time in days to perform financial
evaluation of new products
10741 8.1.4 Evaluate and manage financial performance Process Efficiency 101019 Number of FTEs that perform the process
"evaluate and manage financial performance" per
$1 billion revenue
10741 8.1.4 Evaluate and manage financial performance Staff Productivity 103159 Revenue per employee for the current reporting
period
10741 8.1.4 Evaluate and manage financial performance Supplemental 100684 EBITDA margin (current reporting period)
Information

10741 8.1.4 Evaluate and manage financial performance Supplemental 101763 Percentage growth in EBITDA over the past three
Information reporting periods

10741 8.1.4 Evaluate and manage financial performance Supplemental 102009 Percentage of total finance function FTEs
Information allocated to the process "evaluate and manage
financial performance"

10741 8.1.4 Evaluate and manage financial performance Supplemental 100405 Compounded annual growth rate in earnings
Information before interest, tax, depreciation and amortization
over the past three reporting periods

10741 8.1.4 Evaluate and manage financial performance Supplemental 100407 Compounded annual growth rate of revenue over
Information the past three reporting periods

10741 8.1.4 Evaluate and manage financial performance Supplemental 101973 Percentage of employees with compensations
Information affected by profit

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10741 8.1.4 Evaluate and manage financial performance Supplemental 101976 Percentage of employees with compensations
Information affected by budget versus actual variances

10741 8.1.4 Evaluate and manage financial performance Supplemental 102831 Revenue growth over the past three reporting
Information periods

10743 8.2.2 Generate tax statements Cost Effectiveness 103289 Systems cost to perform the process "invoice
customer" per $100,000 revenue

10743 8.2.2 Generate tax statements Cost Effectiveness 102933 Personnel cost to perform the process "invoice
customer" per $1,000 revenue

10743 8.2.2 Generate tax statements Cost Effectiveness 101561 Outsourced cost to perform the process "invoice
customer" per $1,000 revenue

10743 8.2.2 Generate tax statements Cost Effectiveness 103694 Total cost to perform the process "invoice
customer" as a percentage of revenue

10743 8.2.2 Generate tax statements Cost Effectiveness 103697 Total cost to perform the process "invoice
customer" per process FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10743 8.2.2 Generate tax statements Cost Effectiveness 103699 Total cost to perform the process "invoice
customer" per $1 billion revenue

10743 8.2.2 Generate tax statements Cost Effectiveness 103702 Total cost to perform the process "invoice
customer" per $1,000 revenue

10743 8.2.2 Generate tax statements Cost Effectiveness 103706 Total cost to perform the process "invoice
customer" per invoice line item processed
10743 8.2.2 Generate tax statements Cost Effectiveness 103709 Total cost to perform the process "invoice
customer" per invoice processed

10743 8.2.2 Generate tax statements Cost Effectiveness 103343 Systems cost to perform the process "process
customer credit" per $100,000 revenue

10743 8.2.2 Generate tax statements Cost Effectiveness 105486 Personnel cost to perform the process "invoice
customer" per process FTE

10743 8.2.2 Generate tax statements Cost Effectiveness 105487 Overhead and other costs to perform the process
"invoice customers" per $100,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10743 8.2.2 Generate tax statements Cost Effectiveness 105482 Total cost to perform the process "invoice
customer" per active customer

10743 8.2.2 Generate tax statements Cost Effectiveness 105483 Total cost to perform the process "invoice
customer" per customer account

10743 8.2.2 Generate tax statements Cycle Time 100558 Cycle time in days between transmission of
invoice and shipment of goods or delivery of
services
10743 8.2.2 Generate tax statements Cycle Time 100164 Cycle time in days to generate complete and
correct billing data
10743 8.2.2 Generate tax statements Process Efficiency 101035 Number of FTEs that perform the process
"invoice customer" per $1 billion revenue

10743 8.2.2 Generate tax statements Process Efficiency 102134 Percentage of invoice line items invoiced using
electronic or automatic methods
10743 8.2.2 Generate tax statements Process Efficiency 102142 Percentage of invoice line items processed error
free the first time
10743 8.2.2 Generate tax statements Process Efficiency 102161 Percentage of invoices automatically generated
based on event triggers
10743 8.2.2 Generate tax statements Staff Productivity 101280 Number of invoice line items processed per FTE
that performs the process "invoice customer"

10743 8.2.2 Generate tax statements Staff Productivity 101287 Number of invoices processed per FTE that
performs the process "invoice customer"

10743 8.2.2 Generate tax statements Staff Productivity 105477 Number of active customers per FTE that
performs the process "invoice customer"

10743 8.2.2 Generate tax statements Staff Productivity 105479 Number of customer accounts per FTE that
performs the process "invoice customer"

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10743 8.2.2 Generate tax statements Staff Productivity 105495 Number of updates to the customer master file
per FTE that performs the process "invoice
customer"
10743 8.2.2 Generate tax statements Supplemental 100387 Average value per line item billed
Information
10743 8.2.2 Generate tax statements Supplemental 100230 Average number of line items per invoice
Information
10743 8.2.2 Generate tax statements Supplemental 102010 Percentage of total finance function FTEs
Information allocated to the process "invoice customer"

10743 8.2.2 Generate tax statements Supplemental 101870 Percentage of billed/invoiced line items offering
Information a discount

10743 8.2.2 Generate tax statements Supplemental 102157 Percentage of invoice line items that are
Information denominated in a foreign currency
10743 8.2.2 Generate tax statements Supplemental 105503 Percentage of billed/invoiced line items offering
Information a discount for which the discount is taken
10743 8.2.2 Generate tax statements Supplemental 105489 Percentage of FTEs who perform the process
Information "invoice customer" who perform management
activities

10744 8.2.3 Process accounts receivable (AR) Cost Effectiveness 103341 Systems cost to perform the process "process
accounts receivable (AR)" per $100,000 revenue

10744 8.2.3 Process accounts receivable (AR) Cost Effectiveness 103843 Total cost to perform the process "process
accounts receivable (AR)" as a percentage of
revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10744 8.2.3 Process accounts receivable (AR) Cost Effectiveness 103844 Total cost to perform the process "process
accounts receivable (AR)" per process FTE

10744 8.2.3 Process accounts receivable (AR) Cost Effectiveness 103845 Total cost to perform the process "process
accounts receivable (AR)" per $1 billion revenue

10744 8.2.3 Process accounts receivable (AR) Cost Effectiveness 103846 Total cost to perform the process "process
accounts receivable (AR)" per $1,000 revenue

10744 8.2.3 Process accounts receivable (AR) Cost Effectiveness 103850 Total cost to perform the process "process
accounts receivable (AR)" per customer receipt

10744 8.2.3 Process accounts receivable (AR) Cost Effectiveness 101581 Outsourced cost to perform the process "process
accounts receivable (AR)" per $1,000 revenue

10744 8.2.3 Process accounts receivable (AR) Cost Effectiveness 103005 Personnel cost to perform the process "process
accounts receivable (AR)" per process FTE

10744 8.2.3 Process accounts receivable (AR) Cost Effectiveness 103007 Personnel cost to perform the process "process
accounts receivable (AR)" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10744 8.2.3 Process accounts receivable (AR) Cycle Time 100178 Days sales outstanding

10744 8.2.3 Process accounts receivable (AR) Cycle Time 100581 Cycle time in days from transmission of invoice
to receipt of payment
10744 8.2.3 Process accounts receivable (AR) Process Efficiency 101950 Percentage of receipts received electronically or
automatically
10744 8.2.3 Process accounts receivable (AR) Process Efficiency 102152 Percentage of invoice line items paid in full the
first time

10744 8.2.3 Process accounts receivable (AR) Process Efficiency 101656 Outstanding payment days as a proportion of
standard payment days

10744 8.2.3 Process accounts receivable (AR) Process Efficiency 101758 Percentage of total receipts that are processed
error free the first time
10744 8.2.3 Process accounts receivable (AR) Process Efficiency 101109 Number of FTEs that perform the process
"process accounts receivable (AR)" per $1 billion
revenue
10744 8.2.3 Process accounts receivable (AR) Process Efficiency 105532 Percentage of line items billed/invoiced that is
entered into the general ledger through an
automated method
10744 8.2.3 Process accounts receivable (AR) Process Efficiency 103167 Accounts receivable per $1,000 revenue

10744 8.2.3 Process accounts receivable (AR) Process Efficiency 102463 Percentage of receipts automatically matched to
open items in the accounts receivable sub ledger

10744 8.2.3 Process accounts receivable (AR) Process Efficiency 102286 Percentage of receipts received manually

10744 8.2.3 Process accounts receivable (AR) Process Efficiency 102264 Percentage of line items billed/invoiced paid on
time

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10744 8.2.3 Process accounts receivable (AR) Staff Productivity 100904 Number of customer accounts per FTE that
performs the process "process accounts
receivable (AR)"
10744 8.2.3 Process accounts receivable (AR) Staff Productivity 101395 Number of receipts processed per FTE that
performs the process "process accounts
receivable (AR)"
10744 8.2.3 Process accounts receivable (AR) Staff Productivity 100797 Number of invoices billed per FTE that performs
the process "process accounts receivable (AR)"

10744 8.2.3 Process accounts receivable (AR) Supplemental 101278 Number of invoice line items per receipt
Information
10744 8.2.3 Process accounts receivable (AR) Supplemental 102011 Percentage of total finance function FTEs
Information allocated to the processes "process accounts
receivable (AR)," "manage and process
collections," and "manage and process
adjustments/deductions"

10744 8.2.3 Process accounts receivable (AR) Supplemental 102033 Percentage of total finance function FTEs
Information allocated to the process "process accounts
receivable (AR)"

10744 8.2.3 Process accounts receivable (AR) Supplemental 105433 Number of receipts processed per $1,000 of
Information revenue
10744 8.2.3 Process accounts receivable (AR) Supplemental 103340 Systems cost to perform the process "process
Information accounts receivable" as a percentage of the total
cost of the process

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10744 8.2.3 Process accounts receivable (AR) Supplemental 103004 Personnel cost to perform the process "process
Information accounts receivable (AR)" as a percentage of the
total process cost

10745 8.2.4 Manage and process collections Cost Effectiveness 104467 Total cost to perform the process "manage and
process collections" per customer receipt

10745 8.2.4 Manage and process collections Cost Effectiveness 103293 Systems cost to perform the process "manage and
process collections" per $100,000 revenue

10745 8.2.4 Manage and process collections Cost Effectiveness 102940 Personnel cost to perform the process "manage
and process collections" per $1,000 revenue

10745 8.2.4 Manage and process collections Cost Effectiveness 101563 Outsourced cost to perform the process "manage
and process collections" per $1,000 revenue

10745 8.2.4 Manage and process collections Cost Effectiveness 103716 Total cost to perform the process "manage and
process collections" as a percentage of revenue

10745 8.2.4 Manage and process collections Cost Effectiveness 103717 Total cost to perform the process "manage and
process collections" per $1 billion revenue

Copyright 2016 APQC 334 of 584

Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10745 8.2.4 Manage and process collections Cost Effectiveness 103718 Total cost to perform the process "manage and
process collections" per $1,000 revenue

10745 8.2.4 Manage and process collections Cost Effectiveness 103723 Total cost to perform the process "manage and
process collections" per active customer

10745 8.2.4 Manage and process collections Cost Effectiveness 103724 Total cost to perform the process "manage and
process collections" per process FTE

10745 8.2.4 Manage and process collections Process Efficiency 104166 Total uncollectable balances as a percentage of
revenue
10745 8.2.4 Manage and process collections Process Efficiency 105436 Percentage of invoices billed to customers that
have credit terms
10745 8.2.4 Manage and process collections Process Efficiency 101048 Number of FTEs that perform the process
"manage and process collections" per $1 billion
revenue
10745 8.2.4 Manage and process collections Process Efficiency 102155 Percentage of invoice line items that is adjusted
by the customer prior to payment

10745 8.2.4 Manage and process collections Staff Productivity 100796 Number of invoices billed per FTE that performs
the process "manage and process collections"

10745 8.2.4 Manage and process collections Staff Productivity 104115 Number of active customers managed per FTE
that performs the process "manage and process
collections"
10745 8.2.4 Manage and process collections Supplemental 102013 Percentage of total finance function FTEs
Information allocated to the process "manage and process
collections"

10746 8.2.5 Manage and process adjustments/ deductions Cost Effectiveness 103712 Total cost to perform the process "manage and
process adjustments/deductions" per $1,000
revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10746 8.2.5 Manage and process adjustments/ deductions Cost Effectiveness 101562 Outsourced cost to perform the process "manage
and process adjustments/deductions" per $1,000
revenue
10746 8.2.5 Manage and process adjustments/ deductions Cost Effectiveness 102937 Personnel cost to perform the process "manage
and process adjustments/deductions" per $1,000
revenue

10746 8.2.5 Manage and process adjustments/ deductions Cost Effectiveness 103291 Systems cost to perform the process "manage and
process adjustments/deductions" per $100,000
revenue

10746 8.2.5 Manage and process adjustments/ deductions Cycle Time 100628 Cycle time in days to resolve adjustments

10746 8.2.5 Manage and process adjustments/ deductions Process Efficiency 101043 Number of FTEs that perform the process
"manage and process adjustments/deductions" per
$1 billion revenue
10746 8.2.5 Manage and process adjustments/ deductions Staff Productivity 100880 Number of adjustments and deductions per FTE
that performs the process "manage and process
adjustments/deductions"

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10746 8.2.5 Manage and process adjustments/ deductions Supplemental 102012 Percentage of total finance function FTEs
Information allocated to the process "manage and process
adjustments/deductions"

10747 8.3.1 Manage policies and procedures Cost Effectiveness 103055 Personnel cost to perform the process "manage
financial policies and procedures" per $1,000
revenue

10747 8.3.1 Manage policies and procedures Cost Effectiveness 101593 Outsourced cost to perform the process "manage
policies and procedures" per $1,000 revenue

10747 8.3.1 Manage policies and procedures Cost Effectiveness 103973 Total cost to perform the process "Manage
financial policies and procedures" per $1,000
revenue
10747 8.3.1 Manage policies and procedures Cost Effectiveness 103380 Systems cost to perform the process "manage
financial policies and procedures" per $100,000
revenue

10747 8.3.1 Manage policies and procedures Cost Effectiveness 104844 Total cost to perform the process "Manage
policies and procedures" per process FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10747 8.3.1 Manage policies and procedures Cost Effectiveness 104845 Personnel cost to perform the process "Manage
policies and procedures" per process FTE

10747 8.3.1 Manage policies and procedures Process Efficiency 101054 Number of FTEs that perform the process
"manage financial policies and procedures" per
$1 billion revenue

10747 8.3.1 Manage policies and procedures Supplemental 102015 Percentage of total finance function FTEs
Information allocated to the process "manage policies and
procedures"

10747 8.3.1 Manage policies and procedures Supplemental 104846 Percentage of FTEs who perform the process
Information group "Perform general accounting and
reporting" allocated to the process "Manage
policies and procedures"

Copyright 2016 APQC 338 of 584

Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10748 8.3.2 Perform general accounting Cost Effectiveness 103381 Systems cost to perform the process "perform
general accounting" per $100,000 revenue

10748 8.3.2 Perform general accounting Cost Effectiveness 103976 Total cost to perform the process "perform
general accounting" per $1,000 revenue

10748 8.3.2 Perform general accounting Cost Effectiveness 103980 Total cost to perform the process "perform
general accounting" per journal entry line item

10748 8.3.2 Perform general accounting Cost Effectiveness 103983 Total cost to perform the process "Perform
general accounting" per process FTE

10748 8.3.2 Perform general accounting Cost Effectiveness 101596 Outsourced cost to perform the process "perform
general accounting" per $1,000 revenue

10748 8.3.2 Perform general accounting Cost Effectiveness 103056 Personnel cost to perform the process "perform
general accounting" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10748 8.3.2 Perform general accounting Cost Effectiveness 103059 Personnel cost to perform the process "perform
general accounting" per process FTE

10748 8.3.2 Perform general accounting Cycle Time 104615 Cycle time in days to complete the monthly
financial close
10748 8.3.2 Perform general accounting Cycle Time 100625 Cycle time in days to produce period-end
management reports

10748 8.3.2 Perform general accounting Process Efficiency 101096 Number of FTEs that perform the process
"perform general accounting" per $1 billion
revenue
10748 8.3.2 Perform general accounting Process Efficiency 101753 Percentage change in business entity's gross
margin over the past three years
10748 8.3.2 Perform general accounting Process Efficiency 100848 Manual journal entry line item percentage

10748 8.3.2 Perform general accounting Process Efficiency 101765 Percentage of journal entry line items processed
error free the first time
10748 8.3.2 Perform general accounting Staff Productivity 100875 Number of accounts per FTE that performs the
process "perform general accounting"

10748 8.3.2 Perform general accounting Staff Productivity 101330 Number of journal entry line items per FTE that
performs the process "perform general
accounting"
10748 8.3.2 Perform general accounting Supplemental 100874 Number of accounts in the chart of accounts
Information

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10748 8.3.2 Perform general accounting Supplemental 102025 Percentage of total finance function FTEs
Information allocated to the process "perform general
accounting"

10748 8.3.2 Perform general accounting Supplemental 101827 Percentage of accounts that are standard with the
Information business units reporting to your site

10748 8.3.2 Perform general accounting Supplemental 104847 Percentage of FTEs who perform the process
Information group "Perform general accounting and
reporting" allocated to the process "Perform
general accounting"

10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 103223 Systems cost of the fixed assets cycle per
$100,000 revenue

10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 102986 Personnel cost to perform the process "perform
fixed-asset accounting" per $1,000 revenue

10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 102987 Personnel cost to perform the process "perform
fixed-asset accounting" per fixed asset
transaction
10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 101573 Outsourced cost to perform the process "perform
fixed-asset accounting" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 100456 Total cost to perform the fixed assets cycle per
$1,000 revenue

10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 103809 Total cost to perform the process "perform fixed-
asset accounting" per $1,000 revenue

10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 103810 Total cost to perform the process "perform fixed-
asset accounting" per fixed asset transaction

10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 103329 Systems cost to perform the process "perform
fixed-asset accounting" per $100,000 revenue

10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 103518 Total cost of repair and maintenance per $1,000
gross value of fixed assets
10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 103535 Total cost of the depreciation expense per $1,000
revenue
10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 103546 Total cost to perform the fixed assets cycle as
percentage of revenue

10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 103547 Total cost to perform the fixed assets cycle per $1
billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 103549 Total cost to perform the fixed assets cycle per
fixed assets cycle FTE

10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 104468 Total cost to perform the fixed assets cycle per
cycle FTE

10749 8.3.3 Perform fixed asset accounting (facilities) Cost Effectiveness 104848 Personnel cost to perform the process "Perform
fixed-asset accounting" per process FTE

10749 8.3.3 Perform fixed asset accounting (facilities) Cycle Time 100591 Cycle time in days to capitalize a fixed asset
purchase
10749 8.3.3 Perform fixed asset accounting (facilities) Cycle Time 100592 Cycle time in days to close a capital project
10749 8.3.3 Perform fixed asset accounting (facilities) Cycle Time 100593 Cycle time in days to complete an approved
capital expenditure plan
10749 8.3.3 Perform fixed asset accounting (facilities) Process Efficiency 101869 Percentage of approved capital projects
considered within or on budget for spending

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10749 8.3.3 Perform fixed asset accounting (facilities) Process Efficiency 101902 Percentage of capital projects budgeted and
approved in the capital expenditure plan

10749 8.3.3 Perform fixed asset accounting (facilities) Process Efficiency 101903 Percentage of capital projects completed on time

10749 8.3.3 Perform fixed asset accounting (facilities) Process Efficiency 101091 Number of FTEs that perform the process
"perform fixed-asset accounting" per $1 billion
revenue
10749 8.3.3 Perform fixed asset accounting (facilities) Process Efficiency 101162 Number of FTEs to perform the fixed assets cycle
per $1 billion revenue

10749 8.3.3 Perform fixed asset accounting (facilities) Process Efficiency 100307 Return on fixed assets

10749 8.3.3 Perform fixed asset accounting (facilities) Process Efficiency 100734 Fixed asset turnover

10749 8.3.3 Perform fixed asset accounting (facilities) Staff Productivity 100964 Number of fixed assets managed per FTE that
performs the process "perform fixed-asset
accounting"
10749 8.3.3 Perform fixed asset accounting (facilities) Staff Productivity 100965 Number of fixed assets transactions per FTE that
performs the process "perform fixed-asset
accounting"
10749 8.3.3 Perform fixed asset accounting (facilities) Staff Productivity 101329 Number of journal entry line items for fixed asset
transactions per fixed asset accounting FTE

10749 8.3.3 Perform fixed asset accounting (facilities) Supplemental 100868 Net value of fixed assets as a percentage of gross
Information value of fixed assets

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10749 8.3.3 Perform fixed asset accounting (facilities) Supplemental 100733 Fixed asset transactions resulting from physical
Information inventories as a percentage of total fixed asset
transactions
10749 8.3.3 Perform fixed asset accounting (facilities) Supplemental 102040 Percentage of total finance function FTEs
Information allocated to the fixed assets cycle

10749 8.3.3 Perform fixed asset accounting (facilities) Supplemental 102022 Percentage of total finance function FTEs
Information allocated to the process "perform fixed asset
accounting"

10749 8.3.3 Perform fixed asset accounting (facilities) Supplemental 104849 Percentage of FTEs who perform the process
Information group "Perform general accounting and
reporting" allocated to the process "Perform
fixed-asset accounting"

10749 8.3.3 Perform fixed asset accounting (facilities) Supplemental 105125 Total value of Assets Under Management per
Information $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10750 8.3.4 Perform financial reporting Cost Effectiveness 104851 Personnel cost to perform the process "Perform
financial reporting" per process FTE

10750 8.3.4 Perform financial reporting Cost Effectiveness 104469 Total cost to perform the process "perform
financial reporting" per process FTE

10750 8.3.4 Perform financial reporting Cost Effectiveness 103383 Systems cost to perform the process "perform
financial reporting" per $100,000 revenue

10750 8.3.4 Perform financial reporting Cost Effectiveness 103984 Total cost to perform the process "perform
financial reporting" per $1,000 revenue

10750 8.3.4 Perform financial reporting Cost Effectiveness 101599 Outsourced cost to perform the process "perform
financial reporting" per $1,000 revenue

10750 8.3.4 Perform financial reporting Cost Effectiveness 103061 Personnel cost to perform the process "perform
financial reporting" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10750 8.3.4 Perform financial reporting Cycle Time 100594 Cycle time in days from producing annual flash
reports to completing consolidated annual
financial statements
10750 8.3.4 Perform financial reporting Cycle Time 100597 Cycle time in calendar days from producing
monthly flash reports to completing the monthly
consolidated financial statements
10750 8.3.4 Perform financial reporting Cycle Time 100552 Cycle time in days between completion of annual
consolidated financial statements and the release
of earnings
10750 8.3.4 Perform financial reporting Cycle Time 100555 Cycle time in days between completion of
quarterly consolidated financial statements and
the release of earnings
10750 8.3.4 Perform financial reporting Cycle Time 100162 Cycle time in days to complete the monthly
consolidated financial statements
10750 8.3.4 Perform financial reporting Process Efficiency 101090 Number of FTEs that perform the process
"perform financial reporting" per $1 billion
revenue
10750 8.3.4 Perform financial reporting Supplemental 102021 Percentage of total finance function FTEs
Information allocated to the process "perform financial
reporting"

10750 8.3.4 Perform financial reporting Supplemental 104852 Percentage of FTEs who perform the process
Information group "Perform general accounting and
reporting" allocated to the process "Perform
financial reporting"

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10751 8.4.1 Perform capital planning and project approval Cost Effectiveness 103064 Personnel cost to perform the process "perform
capital planning and project approval" per $1,000
revenue
10751 8.4.1 Perform capital planning and project approval Cost Effectiveness 101603 Outsourced cost to perform the process "perform
capital planning and project approval" per $1,000
revenue
10751 8.4.1 Perform capital planning and project approval Cost Effectiveness 100010 Actual capital expenditure as a percentage of
budgeted capital expenditures for two years prior

10751 8.4.1 Perform capital planning and project approval Cost Effectiveness 100008 Actual capital expenditure as a percentage of
budgeted capital expenditures for one year prior
10751 8.4.1 Perform capital planning and project approval Cost Effectiveness 103801 Total cost to perform the process "perform capital
planning and project approval" per $1,000
revenue
10751 8.4.1 Perform capital planning and project approval Cost Effectiveness 103325 Systems cost to perform the process "perform
capital planning and project approval" per
$100,000 revenue
10751 8.4.1 Perform capital planning and project approval Cost Effectiveness 105141 Personnel cost to perform the process "perform
capital planning and project approval" per
process FTE

10751 8.4.1 Perform capital planning and project approval Cycle Time 100586 Cycle time in days to approve a capital project
10751 8.4.1 Perform capital planning and project approval Process Efficiency 101086 Number of FTEs that perform the process
"perform capital planning and project approval"
per $1 billion revenue
10751 8.4.1 Perform capital planning and project approval Process Efficiency 100009 Actual capital expenditure as a percentage of
budgeted capital expenditures for the most recent
year
10751 8.4.1 Perform capital planning and project approval Process Efficiency 105133 Number of approved capital projects per FTE for
the process "perform capital planning and project
approval"

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10751 8.4.1 Perform capital planning and project approval Supplemental 102019 Percentage of total finance function FTEs
Information allocated to the process "perform capital planning
and project approval"

10752 8.4.2 Perform capital project accounting Cost Effectiveness 104470 Total cost to perform the process "perform capital
project accounting" per process FTE

10752 8.4.2 Perform capital project accounting Cost Effectiveness 103332 Systems cost to perform the process "perform
capital project accounting" per $100,000 revenue

10752 8.4.2 Perform capital project accounting Cost Effectiveness 103817 Total cost to perform the process "perform capital
project accounting" per $1,000 revenue

10752 8.4.2 Perform capital project accounting Cost Effectiveness 103818 Total cost of the process "perform capital project
accounting" per approved capital project

10752 8.4.2 Perform capital project accounting Cost Effectiveness 101577 Outsourced cost to perform the process "perform
capital project accounting" per $1,000 revenue

10752 8.4.2 Perform capital project accounting Cost Effectiveness 102993 Personnel cost to perform the process "perform
capital project accounting" per $1,000 revenue

10752 8.4.2 Perform capital project accounting Process Efficiency 101088 Number of FTEs that perform the process
"perform capital project accounting" per $1
billion revenue
10752 8.4.2 Perform capital project accounting Process Efficiency 100896 Number of capital projects not budgeted as a
percentage of approved projects

10752 8.4.2 Perform capital project accounting Supplemental 102020 Percentage of total finance function FTEs
Information allocated to the process "perform capital project
accounting"

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10753 8.5.1 Report time Cost Effectiveness 103022 Personnel cost to perform the process "report
time" per $1,000 revenue

10753 8.5.1 Report time Cost Effectiveness 103023 Personnel cost to perform the process "report
time" per employee paid

10753 8.5.1 Report time Cost Effectiveness 101604 Outsourced cost to perform the process "report
time" per $1,000 revenue

10753 8.5.1 Report time Cost Effectiveness 103887 Total cost to perform the process "report time"
per $1,000 revenue
10753 8.5.1 Report time Cost Effectiveness 103890 Total cost to perform the process "report time"
per employee paid
10753 8.5.1 Report time Cost Effectiveness 103892 Total cost to perform the process "report time"
per time record processed
10753 8.5.1 Report time Cost Effectiveness 103351 Systems cost to perform the process "report time"
per employee paid

10753 8.5.1 Report time Cost Effectiveness 105252 Outsourced cost to perform the process "report
time" per employee paid

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10753 8.5.1 Report time Cost Effectiveness 105253 Overhead and other costs to perform the process
"report time" per employee paid

10753 8.5.1 Report time Cost Effectiveness 105254 Overhead cost and other costs to perform the
process "report time" per $1,000 revenue

10753 8.5.1 Report time Cycle Time 100540 Cycle time in business days to process time
record data and enter into payroll system

10753 8.5.1 Report time Process Efficiency 101130 Number of FTEs that perform the process "report
time" per $1 billion revenue

10753 8.5.1 Report time Process Efficiency 101134 Number of FTEs that perform the process "report
time" per 1,000 employees paid

10753 8.5.1 Report time Process Efficiency 102696 Percentage of time records that are processed first
time error free
10753 8.5.1 Report time Process Efficiency 102698 Percentage of time records that are returned to the
employee/field for validation and/or correction

10753 8.5.1 Report time Process Efficiency 104487 Percentage of time records that are submitted
electronically
10753 8.5.1 Report time Process Efficiency 104488 Percentage of time records that are entered
manually into the payroll system
10753 8.5.1 Report time Staff Productivity 101422 Number of time records processed per FTE that
performs the process "report time"

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10753 8.5.1 Report time Supplemental 102037 Percentage of total finance function FTEs
Information allocated to the process "report time"

10753 8.5.1 Report time Supplemental 102389 Percentage of total FTEs that perform the process
Information group "process payroll" that perform the process
"report time"

10754 8.5.2 Manage pay Cost Effectiveness 105255 Overhead and other costs to perform the process
"manage pay" per employee paid

10754 8.5.2 Manage pay Cost Effectiveness 105256 Overhead cost and other costs to perform the
process "manage pay" per $1,000 revenue

10754 8.5.2 Manage pay Cost Effectiveness 105257 Outsourced cost to perform the process "manage
pay" per employee paid

10754 8.5.2 Manage pay Cost Effectiveness 103736 Total cost to perform the process "manage pay"
per $1,000 revenue
10754 8.5.2 Manage pay Cost Effectiveness 103739 Total cost to perform the process "manage pay"
per employee paid
10754 8.5.2 Manage pay Cost Effectiveness 103741 Total cost to perform the process "manage pay"
per payroll disbursement

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10754 8.5.2 Manage pay Cost Effectiveness 101602 Outsourced cost to perform the process "manage
pay" per $1,000 revenue

10754 8.5.2 Manage pay Cost Effectiveness 103304 Systems cost to perform the process "manage
pay" per employee paid

10754 8.5.2 Manage pay Cost Effectiveness 102956 Personnel cost to perform the process "manage
pay" per $1,000 revenue

10754 8.5.2 Manage pay Cost Effectiveness 102957 Personnel cost to perform the process "manage
pay" per employee paid

10754 8.5.2 Manage pay Cycle Time 100543 Cycle time in business days to reflect a new
employee in the payroll system

10754 8.5.2 Manage pay Cycle Time 100546 Cycle time in business days to remove a
terminated employee from the payroll system

10754 8.5.2 Manage pay Cycle Time 100549 Cycle time in business days to resolve a payroll
error

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10754 8.5.2 Manage pay Cycle Time 100536 Cycle time in business days from the payroll
system cut-off date until payroll transmit date
10754 8.5.2 Manage pay Cycle Time 100529 Cycle time in business days between the time
period cut-off for employees and the payroll
transmit date
10754 8.5.2 Manage pay Cycle Time 100532 Cycle time in business days from HR/benefits
system cut-off until payroll system cut-off date
10754 8.5.2 Manage pay Process Efficiency 101057 Number of FTEs that perform the process
"manage pay" per $1 billion revenue

10754 8.5.2 Manage pay Process Efficiency 101061 Number of FTEs that perform the process
"manage pay" per 1,000 employees paid

10754 8.5.2 Manage pay Process Efficiency 101373 Number of payroll-related inquiries as a
percentage of payroll disbursements
10754 8.5.2 Manage pay Process Efficiency 101739 Payment errors as a percentage of total payroll
disbursements
10754 8.5.2 Manage pay Process Efficiency 101958 Percentage of employees receiving payroll
disbursements via direct deposit
10754 8.5.2 Manage pay Process Efficiency 101429 Number of voided checks/payments as a
percentage of payroll disbursements
10754 8.5.2 Manage pay Process Efficiency 102380 Percentage of payroll disbursements that are
manual checks/payments
10754 8.5.2 Manage pay Process Efficiency 102383 Percentage of payroll disbursements that include
retroactive pay adjustments
10754 8.5.2 Manage pay Staff Productivity 101370 Number of payroll disbursements processed per
FTE that performs the process "manage pay"

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10754 8.5.2 Manage pay Staff Productivity 101334 Number of manual checks/payments per FTE that
performs the process group "process payroll"

10754 8.5.2 Manage pay Supplemental 102014 Percentage of total finance function FTEs
Information allocated to the process "manage pay"

10754 8.5.2 Manage pay Supplemental 100390 Business days the HR/Benefits system is open for
Information employee data changes, new hires and
termination during payroll period
10754 8.5.2 Manage pay Supplemental 102385 Percentage of total FTEs that perform the process
Information group "process payroll" that perform the process
"manage pay"

10755 8.5.3 Process payroll taxes Cost Effectiveness 105269 Outsourced cost to perform the process "process
payroll taxes" per employee paid

10755 8.5.3 Process payroll taxes Cost Effectiveness 105271 Overhead and other costs to perform the process
"process payroll taxes" per employee paid

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10755 8.5.3 Process payroll taxes Cost Effectiveness 105272 Overhead cost and other costs to perform the
process "process payroll taxes" per $1,000
revenue

10755 8.5.3 Process payroll taxes Cost Effectiveness 103349 Systems cost to perform the process "process
payroll taxes" per employee paid

10755 8.5.3 Process payroll taxes Cost Effectiveness 103019 Personnel cost to perform the process "process
payroll taxes" per $1,000 revenue

10755 8.5.3 Process payroll taxes Cost Effectiveness 103020 Personnel cost to perform the process "process
payroll taxes" per employee paid

10755 8.5.3 Process payroll taxes Cost Effectiveness 101605 Outsourced cost to perform the process "process
payroll taxes" per $1,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10755 8.5.3 Process payroll taxes Cost Effectiveness 103883 Total cost to perform the process "process payroll
taxes" per $1,000 revenue

10755 8.5.3 Process payroll taxes Cost Effectiveness 103885 Total cost to perform the process "process payroll
taxes" per employee paid
10755 8.5.3 Process payroll taxes Cycle Time 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
10755 8.5.3 Process payroll taxes Process Efficiency 101120 Number of FTEs that perform the process
"process payroll taxes" per $1 billion revenue

10755 8.5.3 Process payroll taxes Process Efficiency 101128 Number of FTEs that perform the process
"process payroll taxes" per 1,000 employees paid

10755 8.5.3 Process payroll taxes Supplemental 102007 Percentage of total finance function FTEs
Information allocated to the process "process payroll taxes"

10755 8.5.3 Process payroll taxes Supplemental 102387 Percentage of total FTEs that perform the process
Information group "process payroll" that perform the process
"process payroll taxes"

10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 103825 Total cost to perform the process "process
accounts payable" as a percentage of revenue

10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 103826 Total cost to perform the process "process
accounts payable" per process FTE

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 103827 Total cost to perform the process "Process
accounts payable" per $1 billion revenue

10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 103828 Total cost to perform the process "Process
accounts payable" per $1,000 purchases

10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 103831 Total cost to perform the process "process
accounts payable (AP)" per $1,000 revenue

10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 103835 Total cost to perform the process "process
accounts payable (AP)" per
disbursement/payment
10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 103838 Total cost to perform the process "process
accounts payable" per invoice line item processed

10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 101580 Outsourced cost to perform the process "process
accounts payable (AP)" per $1,000 revenue

10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 100451 Total cost to perform the process "process
accounts payable (AP)" per invoice processed

10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 102997 Personnel cost to perform the process "process
accounts payable" per process FTE

Copyright 2016 APQC 358 of 584

Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 102999 Personnel cost to perform the process "process
accounts payable (AP)" per $1,000 purchases

10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 103001 Personnel cost to perform the process "process
accounts payable (AP)" per $1,000 revenue

10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 103336 Systems cost to perform the process "process
accounts payable (AP)" per $100,000 purchases

10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 103338 Systems cost to perform the process "process
accounts payable (AP)" per $100,000 revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 104204 Value of purchases (in millions) per FTE that
performs the process "process accounts payable
(AP)"
10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 105043 Total cost to perform the process "process
accounts payable" per thousand barrel of oil
equivalent (BOE)
10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 105044 Total cost to perform the process "process
accounts payable" per gross operated producing
well
10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 105045 Total cost to perform the process "process
accounts payable" per mile of pipe

10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 105046 Total cost to perform the process "process
accounts payable" per thousand barrels
throughput
10756 8.6.1 Process accounts payable (AP) Cycle Time 100636 Cycle time in hours to enter invoice data into the
system

10756 8.6.1 Process accounts payable (AP) Cycle Time 104923 Average cycle time (in calendar days) from the
first time an invoice is blocked/parked to the final
time the invoice in unblocked/unparked
10756 8.6.1 Process accounts payable (AP) Cycle Time 100154 Cycle time in days from receipt of invoice until
approved and scheduled for payment
10756 8.6.1 Process accounts payable (AP) Cycle Time 100575 Cycle time in days from receipt of invoice until
payment is transmitted
10756 8.6.1 Process accounts payable (AP) Cycle Time 100632 Cycle time in days to resolve an invoice error

10756 8.6.1 Process accounts payable (AP) Process Efficiency 101108 Number of FTEs that perform the process
"process accounts payable (AP)" per $1 billion
revenue
10756 8.6.1 Process accounts payable (AP) Process Efficiency 102136 Percentage of invoice line items matched with a
purchase order

Copyright 2016 APQC 360 of 584

Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10756 8.6.1 Process accounts payable (AP) Process Efficiency 102139 Percentage of invoice line items paid on time

10756 8.6.1 Process accounts payable (AP) Process Efficiency 102146 Percentage of invoice line items received
electronically
10756 8.6.1 Process accounts payable (AP) Process Efficiency 102149 Percentage of invoice line items that are matched
the first time
10756 8.6.1 Process accounts payable (AP) Process Efficiency 101738 Payables outstanding per $1,000 revenue

10756 8.6.1 Process accounts payable (AP) Process Efficiency 101944 Percentage of disbursements that are first time
error free
10756 8.6.1 Process accounts payable (AP) Process Efficiency 101947 Percentage of discounts available that are taken

10756 8.6.1 Process accounts payable (AP) Process Efficiency 102163 Percentage of invoices paid within the discount
period
10756 8.6.1 Process accounts payable (AP) Process Efficiency 102164 Percentage of invoice line items which are
manually keyed into the financial system
10756 8.6.1 Process accounts payable (AP) Process Efficiency 104301 Number of FTEs who perform the process
"process accounts payable (AP)" per $1 billion
purchases

10756 8.6.1 Process accounts payable (AP) Staff Productivity 105039 Number of FTEs who perform the process
"process accounts payable" per million barrel of
oil equivalent (BOE) net production
10756 8.6.1 Process accounts payable (AP) Staff Productivity 105040 Number of FTEs who perform the process
"process accounts payable" per thousand gross
operated producing wells
10756 8.6.1 Process accounts payable (AP) Staff Productivity 105041 Number of FTEs who perform the process
"process accounts payable" per thousand miles of
pipe
10756 8.6.1 Process accounts payable (AP) Staff Productivity 105042 Number of FTEs who perform the process
"process accounts payable" per thousand barrels
throughput

Copyright 2016 APQC 361 of 584

Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10756 8.6.1 Process accounts payable (AP) Staff Productivity 101290 Number of invoices processed per FTE that
performs the process "process accounts payable
(AP)"
10756 8.6.1 Process accounts payable (AP) Staff Productivity 100917 Number of disbursements per FTE that performs
the process "process accounts payable (AP)"

10756 8.6.1 Process accounts payable (AP) Staff Productivity 101283 Number of invoice line items processed per FTE
that performs the process "process accounts
payable (AP)"
10756 8.6.1 Process accounts payable (AP) Supplemental 101285 Number of invoiced line items per $1,000
Information purchases
10756 8.6.1 Process accounts payable (AP) Supplemental 102032 Percentage of total finance function FTEs
Information allocated to the process "process accounts
payable"

10756 8.6.1 Process accounts payable (AP) Supplemental 103335 Systems cost to perform the process "process
Information accounts payable" as a percentage of the total
cost of the process

10756 8.6.1 Process accounts payable (AP) Supplemental 102996 Personnel cost to perform the process "Process
Information accounts payable" as a percentage of total process
cost

10756 8.6.1 Process accounts payable (AP) Supplemental 104605 Overhead and other cost to perform the process
Information "Process accounts payable" as a percentage of the
total cost of the process

10756 8.6.1 Process accounts payable (AP) Supplemental 104922 Percentage of invoices paid on time
Information

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10756 8.6.1 Process accounts payable (AP) Supplemental 104924 Percentage of invoices processed through self-
Information invoicing
10756 8.6.1 Process accounts payable (AP) Supplemental 104925 Payments sent to vendors through electronic
Information funds transfer (EFT) as a percentage of the total
number of payments sent
10756 8.6.1 Process accounts payable (AP) Supplemental 104926 Payments sent to vendors through automated
Information clearing house (ACH) as a percentage of the total
number of payments sent
10756 8.6.1 Process accounts payable (AP) Supplemental 104927 Payments sent to vendors through paper check as
Information a percentage of the total number of payments sent

10756 8.6.1 Process accounts payable (AP) Supplemental 104928 Payments sent to vendors through e-Payable as a
Information percentage of the total number of payments sent

10756 8.6.1 Process accounts payable (AP) Supplemental 104929 Payments sent to vendors through other methods
Information as a percentage of the total number of payments
sent
10756 8.6.1 Process accounts payable (AP) Supplemental 104612 Outsourced cost to perform the process "Process
Information accounts payable" as a percentage of the total
cost of the process
10756 8.6.1 Process accounts payable (AP) Supplemental 105434 Number of invoices processed per $1,000 of
Information purchases
10757 8.6.2 Process expense reimbursements Cost Effectiveness 104606 Personnel cost of the process "Process expense
reimbursements" per $100,000 of T&E
expenditures

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10757 8.6.2 Process expense reimbursements Cost Effectiveness 104607 Systems cost of the process "Process expense
reimbursements" per $100,000 of T&E
expenditures

10757 8.6.2 Process expense reimbursements Cost Effectiveness 103013 Personnel cost to perform the process "process
expense reimbursements" per $1,000 revenue

10757 8.6.2 Process expense reimbursements Cost Effectiveness 102850 Personnel cost to perform the process "Process
expense reimbursements" per process FTE

10757 8.6.2 Process expense reimbursements Cost Effectiveness 101583 Outsourced cost to perform the process "process
expense reimbursements" per $1,000 revenue

10757 8.6.2 Process expense reimbursements Cost Effectiveness 103863 Total cost to perform the process "process
expense reimbursements" as a percentage of
revenue

Copyright 2016 APQC 364 of 584

Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10757 8.6.2 Process expense reimbursements Cost Effectiveness 103864 Total cost to perform the process "process
expense reimbursements" per process FTE

10757 8.6.2 Process expense reimbursements Cost Effectiveness 103865 Total cost to perform the process "process
expense reimbursements" per $1 billion revenue

10757 8.6.2 Process expense reimbursements Cost Effectiveness 103866 Total cost to perform the process "Process
expense reimbursements" per $1,000 of T&E
expenditures
10757 8.6.2 Process expense reimbursements Cost Effectiveness 103869 Total cost to perform the process "Process
expense reimbursements" per $1,000 revenue

10757 8.6.2 Process expense reimbursements Cost Effectiveness 103873 Total cost to perform the process "Process
expense reimbursements" per T&E disbursement

10757 8.6.2 Process expense reimbursements Cost Effectiveness 103345 Systems cost to perform the process "process
expense reimbursements" per $100,000 revenue

10757 8.6.2 Process expense reimbursements Cycle Time 100587 Cycle time in days to approve and schedule T&E
reimbursements

10757 8.6.2 Process expense reimbursements Process Efficiency 101995 Percentage of expense report exception line items

10757 8.6.2 Process expense reimbursements Process Efficiency 101119 Number of FTEs that perform the process
"process expense reimbursements" per $1 billion
revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10757 8.6.2 Process expense reimbursements Process Efficiency 101262 Number of FTEs that perform the process
"process expense reimbursements" per $1 million
T&E expenditures
10757 8.6.2 Process expense reimbursements Process Efficiency 102650 Percentage of total T&E expenditures made using
cash advances
10757 8.6.2 Process expense reimbursements Staff Productivity 100952 Number of expense report line items per FTE that
performs the process "process expense
reimbursements"
10757 8.6.2 Process expense reimbursements Staff Productivity 101419 Number of T&E disbursements per "process
expense reimbursements" FTE

10757 8.6.2 Process expense reimbursements Supplemental 100955 Number of expense report line items per $1,000
Information T&E expenditure
10757 8.6.2 Process expense reimbursements Supplemental 102035 Percentage of total finance function FTEs
Information allocated to the process "process expense
reimbursements"

10757 8.6.2 Process expense reimbursements Supplemental 104608 Personnel cost of the process "Process expense
Information reimbursements" as a percentage of total cost for
the process

10757 8.6.2 Process expense reimbursements Supplemental 104609 Systems cost to perform the process "Process
Information expense reimbursements" as a percentage of the
total cost of the process

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10757 8.6.2 Process expense reimbursements Supplemental 104610 Overhead and other cost to perform the process
Information "Process expense reimbursements" as a
percentage of the total cost of the process

10757 8.6.2 Process expense reimbursements Supplemental 104611 Outsourced cost to perform the process "Process
Information expense reimbursements" as a percentage of the
total cost of the process
10759 8.7.2 Manage cash Cost Effectiveness 104814 Total cost of the process group "Manage treasury
operations" per bank used in cash collection
network

10759 8.7.2 Manage cash Cost Effectiveness 104815 Total cost of the process group "Manage treasury
operations" per bank used in cash disbursement
network

10759 8.7.2 Manage cash Cycle Time 104809 Cycle time in days to refresh the cash flow
forecast
10759 8.7.2 Manage cash Cycle Time 105533 Average cycle time in hours to develop a short-
term cash flow forecast
10759 8.7.2 Manage cash Cycle Time 105534 Average cycle time in hours for your organization
to concentrate/physically pool cash and establish
a daily cash position
10759 8.7.2 Manage cash Cycle Time 100171 Cycle time in hours to initiate, approve, and
dispatch a wire transfer
10759 8.7.2 Manage cash Cycle Time 100175 Cycle time in hours to reconcile a single bank
account

10759 8.7.2 Manage cash Staff Productivity 104818 Number of banks used in cash collection network
per $1 billion revenue

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10759 8.7.2 Manage cash Staff Productivity 104819 Number of banks used in cash disbursement
network per $1 billion revenue

10759 8.7.2 Manage cash Staff Productivity 104810 Number of banks used in cash collection network
per FTE that performs the process group
"Manage treasury operations"

10759 8.7.2 Manage cash Staff Productivity 104811 Number of banks used in cash disbursement
network per FTE that performs the process group
"Manage treasury operations"

10762 8.8.1 Establish internal controls, policies, and Cost Effectiveness 103161 Risk assessment cost as a percentage of total cost
procedures to perform the process "establish internal
controls, policies, and procedures"
10762 8.8.1 Establish internal controls, policies, and Cost Effectiveness 103673 Total cost to perform the process "establish
procedures internal controls, policies, and procedures" per
$1,000 revenue
10762 8.8.1 Establish internal controls, policies, and Cost Effectiveness 101554 Outsourced cost to perform the process "establish
procedures internal controls, policies, and procedures" per
$1,000 revenue

10762 8.8.1 Establish internal controls, policies, and Cost Effectiveness 102918 Personnel cost to perform the process "establish
procedures internal controls, policies, and procedures" per
$1,000 revenue

10762 8.8.1 Establish internal controls, policies, and Cost Effectiveness 103280 Systems cost to perform the process "establish
procedures internal controls, policies, and procedures" per
$100,000 revenue
10762 8.8.1 Establish internal controls, policies, and Process Efficiency 101018 Number of FTEs that perform the process
procedures "establish internal controls, policies, and
procedures" per $1 billion revenue

Copyright 2016 APQC 368 of 584

Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10762 8.8.1 Establish internal controls, policies, and Supplemental 102006 Percentage of total finance function FTEs
procedures Information allocated to the process "establish internal
controls, policies, and procedures"

10762 8.8.1 Establish internal controls, policies, and Supplemental 102312 Percentage of officers/employees on the audit
procedures Information committee

10762 8.8.1 Establish internal controls, policies, and Supplemental 102313 Percentage of officers/employees on the
procedures Information compensation committee

10762 8.8.1 Establish internal controls, policies, and Supplemental 102314 Percentage of officers/employees on the
procedures Information governance committee

10762 8.8.1 Establish internal controls, policies, and Supplemental 102372 Percentage of other non-independent members on
procedures Information the audit committee

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10762 8.8.1 Establish internal controls, policies, and Supplemental 102373 Percentage of other non-independent members on
procedures Information the compensation committee

10762 8.8.1 Establish internal controls, policies, and Supplemental 102374 Percentage of other non-independent members on
procedures Information the governance committee

10762 8.8.1 Establish internal controls, policies, and Supplemental 102112 Percentage of independent members on the audit
procedures Information committee

10762 8.8.1 Establish internal controls, policies, and Supplemental 102113 Percentage of independent members on the
procedures Information compensation committee

10762 8.8.1 Establish internal controls, policies, and Supplemental 102114 Percentage of independent members on the
procedures Information governance committee

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10762 8.8.1 Establish internal controls, policies, and Supplemental 102115 Percentage of independent, outside directors on
procedures Information the board

10763 8.8.2 Operate controls and monitor compliance with Cost Effectiveness 102969 Personnel cost to perform the process "operate
internal controls policies and procedures controls and monitor compliance with internal
controls policies and procedures" per $1,000
revenue
10763 8.8.2 Operate controls and monitor compliance with Cost Effectiveness 101568 Outsourced cost to perform the process "operate
internal controls policies and procedures controls and monitor compliance with internal
controls policies and procedures" per $1,000
revenue
10763 8.8.2 Operate controls and monitor compliance with Cost Effectiveness 103766 Total cost to perform the process "operate
internal controls policies and procedures controls and monitor compliance with internal
controls policies and procedures" per $1,000
revenue
10763 8.8.2 Operate controls and monitor compliance with Cost Effectiveness 103315 Systems cost to perform the process "operate
internal controls policies and procedures controls and monitor compliance with internal
controls policies and procedures" per $100,000
revenue
10763 8.8.2 Operate controls and monitor compliance with Cycle Time 100140 Cycle time in calendar days (including weekends)
internal controls policies and procedures 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

10763 8.8.2 Operate controls and monitor compliance with Cycle Time 100144 Cycle time in calendar days (including weekends)
internal controls policies and procedures from the identification of a control violation until
the violation is reported/communicated to the
control or process owner

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10763 8.8.2 Operate controls and monitor compliance with Cycle Time 100148 Cycle time in days from reporting of a control
internal controls policies and procedures violation until investigation is completed and
remediation steps/control changes are developed

10763 8.8.2 Operate controls and monitor compliance with Cycle Time 100608 Cycle time in days to deploy change in enabling
internal controls policies and procedures technology
10763 8.8.2 Operate controls and monitor compliance with Process Efficiency 101070 Number of FTEs that perform the process
internal controls policies and procedures "operate controls and monitor compliance with
internal controls policies and procedures" per $1
billion revenue
10763 8.8.2 Operate controls and monitor compliance with Process Efficiency 101424 Number of times last year employees used
internal controls policies and procedures existing communication channels to report
suspected improprieties per 1,000 employees

10763 8.8.2 Operate controls and monitor compliance with Process Efficiency 101375 Number of primary controls per 1,000 employees
internal controls policies and procedures
10763 8.8.2 Operate controls and monitor compliance with Process Efficiency 100899 Number of control violations per 1,000 business
internal controls policies and procedures entity employees

10763 8.8.2 Operate controls and monitor compliance with Process Efficiency 102392 Percentage of primary controls that are automated
internal controls policies and procedures
10763 8.8.2 Operate controls and monitor compliance with Supplemental 102016 Percentage of total finance function FTEs
internal controls policies and procedures Information allocated to the process "operate controls and
monitor compliance with internal controls
policies and procedures"

10763 8.8.2 Operate controls and monitor compliance with Supplemental 101912 Percentage of total control violations that are new
internal controls policies and procedures Information

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10763 8.8.2 Operate controls and monitor compliance with Supplemental 102398 Percentage of primary controls that are detective
internal controls policies and procedures Information in nature
10763 8.8.2 Operate controls and monitor compliance with Supplemental 102401 Percentage of primary controls that are
internal controls policies and procedures Information preventive in nature
10763 8.8.2 Operate controls and monitor compliance with Supplemental 103173 Self assessments as a percentage of risk
internal controls policies and procedures Information assessment cost
10764 8.8.3 Report on internal controls compliance Cost Effectiveness 103347 Systems cost to perform the process "report on
internal controls compliance" per $100,000
revenue
10764 8.8.3 Report on internal controls compliance Cost Effectiveness 103879 Total cost to perform the process "report on
internal controls compliance" per $1,000 revenue

10764 8.8.3 Report on internal controls compliance Cost Effectiveness 101584 Outsourced cost to perform the process "report on
internal controls compliance" per $1,000 revenue

10764 8.8.3 Report on internal controls compliance Cost Effectiveness 103016 Personnel cost to perform the process "report on
internal controls compliance" per $1,000 revenue

10764 8.8.3 Report on internal controls compliance Process Efficiency 102391 Previously identified control violations as a
percentage of total control violations

10764 8.8.3 Report on internal controls compliance Process Efficiency 101125 Number of FTEs that perform the process "report
on internal controls compliance" per $1 billion
revenue
10764 8.8.3 Report on internal controls compliance Supplemental 102036 Percentage of total finance function FTEs
Information allocated to the process "report on internal
controls compliance"

10764 8.8.3 Report on internal controls compliance Supplemental 101459 Other as a percentage of risk assessment cost
Information

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10764 8.8.3 Report on internal controls compliance Supplemental 101533 Outside consultants as a percentage of risk
Information assessment cost
10764 8.8.3 Report on internal controls compliance Supplemental 100770 Independent internal resources as a percentage of
Information risk assessment cost
10794 8.2.2.1 Maintain property/taxpayer master files Staff Productivity 105496 Number of updates to the customer master file
per FTE that performs the process "invoice
customer" and maintains customer/product
master files
10794 8.2.2.1 Maintain property/taxpayer master files Staff Productivity 105497 Number of active customers per FTE that
performs the process "invoice customer" and
maintains customer/product master files

10794 8.2.2.1 Maintain property/taxpayer master files Supplemental 105490 Percentage of FTEs who perform the process
Information "invoice customer" who maintain
customer/product master files

10795 8.2.2.2 Generate taxpayer billing data Supplemental 105491 Percentage of FTEs who perform the process
Information "invoice customer" who generate customer
billing data

10796 8.2.2.3 Transmit billing data to taxpayers Supplemental 105492 Percentage of FTEs who perform the process
Information "invoice customer" who transmit billing data to
customers

10797 8.2.2.4 Post receivable entries Supplemental 105493 Percentage of FTEs who perform the process
Information "invoice customer" who post accounts receivable
entries

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Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
10798 8.2.2.5 Resolve customer assessment inquiries 18 Supplemental 105494 Percentage of FTEs who perform the process
Information "invoice customer" who resolve customer billing
inquiries

10876 8.6.1.8 Process payments Process Efficiency 104604 Percentage of disbursements submitted
electronically
11208 8.7.4 Monitor and execute risk Cost Effectiveness 104817 Total cost of the process group "Manage treasury
operations" per foreign currency involved in
foreign exchange hedging program

11208 8.7.4 Monitor and execute risk Staff Productivity 104821 Number of foreign currencies involved in foreign
exchange hedging program per $1 billion revenue

11208 8.7.4 Monitor and execute risk Staff Productivity 104813 Number of foreign currencies involved in foreign
exchange hedging program per FTE that
performs the process group "Manage treasury
operations"
17058 8.0 Manage Financial Resources Supplemental 105535 Percentage allocation of the total annual finance
Information function cost for internal costs
17058 8.0 Manage Financial Resources Supplemental 105536 Percentage allocation of the total annual finance
Information function cost for external costs
17058 8.0 Manage Financial Resources Supplemental 105537 Percentage allocation of the annual finance
Information function internal costs for personnel costs
17058 8.0 Manage Financial Resources Supplemental 105538 Percentage allocation of the annual finance
Information function internal costs for systems costs
17058 8.0 Manage Financial Resources Supplemental 105539 Percentage allocation of the annual finance
Information function internal costs for overhead costs
17058 8.0 Manage Financial Resources Supplemental 105540 Percentage allocation of the annual finance
Information function internal costs for other costs
17058 8.0 Manage Financial Resources Supplemental 105126 Total annual non-interest expense per $1,000
Information revenue

Copyright 2016 APQC 375 of 584

Process
Element Hierarchy
ID ID Process element Metric Category Metric ID Metric name
17058 8.0 Manage Financial Resources Supplemental 105127 Total annual fee income per $1,000 revenue
Information

17058 8.0 Manage Financial Resources Supplemental 105128 Total annual operating expense per $1,000
Information revenue

17058 8.0 Manage Financial Resources Supplemental 105083 Non-interest expense as a percentage of total
Information assets
17058 8.0 Manage Financial Resources Supplemental 105084 Net income plus interest as a percentage of total
Information assets
17058 8.0 Manage Financial Resources Supplemental 105085 New transaction account income as a percentage
Information of fee income

Copyright 2016 APQC 376 of 584

 Formula Units
Number of new businesses/services launched new businesses
over the past three years / (Total business entity
revenue * 0.000000001)
Number of new businesses/services launched new businesses
over the past three years / (Research and
development (R&D) costs over the past three
reporting periods * 0.000000010)
Outsourced cost to perform the process "service dollars
customers" / (Total business entity revenue *
0.0010)
Costs other than personnel, systems, overhead, dollars
and outsourced to perform the process "service
customers" / (Total business entity revenue *
0.0010)
Overhead cost to perform the process "service dollars
customers" / (Total business entity revenue *
0.0010)
Personnel cost to perform the process "service dollars
customers" / (Total business entity revenue *
0.0010)

Copyright 2016 APQC 377 of 584

 Formula Units
((Systems cost to perform the process group percent
"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

Total cost to perform the process "service dollars

customers" / Number of FTEs who perform the
process "service customers"
Total cost to perform the process "service dollars
customers"/(Total business entity revenue*.0010)

Total cost to perform the process "service dollars

customers" / Number of sales orders placed
Total cost to perform the process "service dollars
customers" / Number of sales order line items
Systems cost to perform the process "service dollars
customers" / (Total business entity revenue *
0.000010)

Copyright 2016 APQC 378 of 584

 Formula Units
(Costs other than personnel, systems, overhead, dollars
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)

(Costs other than personnel, systems, overhead, dollars

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 active customers in
customer master file

(Overhead cost to perform the process "manage dollars

sales orders" + Overhead cost to perform the
processes "manage customer service
requests/inquiries" and "manage customer
complaints") / (Total business entity revenue *
0.0010)

(Overhead cost to perform the process "manage dollars

sales orders" + Overhead cost to perform the
processes "manage customer service
requests/inquiries" and "manage customer
complaints") / Number of active customers in
customer master file

Total cost to perform the process "service dollars

customers"/Number of active customers in
customer master file

Copyright 2016 APQC 379 of 584

 Formula Units
Total cost to perform the process "service dollars
customers"/Number of FTEs who perform the
sales function
Total cost to perform the process "service dollars
customers"/(Total business entity
revenue*.0000000010)
Number of FTEs who perform the process FTEs
"service customers" / (Total business entity
revenue * 0.000000001)
((Total cost to perform the function "develop and percent
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 overhead and other costs
* .0001) / Total cost to perform the function
"develop and manage human capital") * 100

(Total cost to perform the function "develop and dollars

manage human capital" * Percentage of cost to
perform the HR function allocated to internal
costs * Percentage of internal cost to perform the
HR function allocated to systems costs * .0001) /
(Total business entity revenue*.001)

(Total cost to perform the function "develop and dollars

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

Budget to perform the function "develop and dollars

manage human capital" / (Total business entity
revenue*.001)

Copyright 2016 APQC 380 of 584

 Formula Units
Budget to perform the function "develop and dollars
manage human capital" / Number of business
entity FTEs
Budget to perform the function "develop and dollars
manage human capital" / Number of business
entity employees
Personnel cost for all employees / (Total dollars
business entity revenue * .001)
Personnel cost for all employees / Number of dollars
business entity employees
(Total cost to perform the function "develop and dollars
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)

(Total cost to perform the function "develop and dollars

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

(Total cost to perform the function "develop and dollars

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

Total cost to perform the function "develop and dollars

manage human capital" / Number of business
entity FTEs
Internal cost for HR administration / (Total dollars
business entity revenue * 0.0010)

Copyright 2016 APQC 381 of 584

 Formula Units
Internal cost for HR administration / Number of dollars
business entity employees
(Total in-house operating cost for your HR dollars
service center for North American center + Total
of all outsourcing costs associated with HR
service center for North American center) / Total
organization revenue

(Total in-house operating cost for your HR dollars

service center for North American center + Total
of all outsourcing costs associated with HR
service center for North American center) / (Total
employee headcount served by shared services
organization + Total retiree headcount served by
shared services organization)

CUSTOM dollars

CUSTOM dollars

CUSTOM dollars

Total cost to perform the function "develop and dollars

manage human capital" / (Total business entity
revenue*.001)
Total cost to perform the function "develop and dollars
manage human capital" / Number of FTEs who
perform the process group "develop and counsel
employees"
Total cost to perform the function "develop and dollars
manage human capital" / Number of FTEs who
perform the process group "manage employee
information"

Copyright 2016 APQC 382 of 584

 Formula Units
Total cost to perform the function "develop and dollars
manage human capital" / Number of FTEs who
perform the process group "recruit, source, and
select employees"
Total cost to perform the function "develop and dollars
manage human capital" / Number of FTEs who
perform the process group "redeploy and retire
employees"
Total cost to perform the function "develop and dollars
manage human capital" / Number of FTEs who
perform the process group "reward and retain
employees"
Total cost to perform the function "develop and dollars
manage human capital" / Number of FTEs who
perform the process group "develop and manage
human resources (HR) planning, policies, and
strategies"

Total cost to perform the function "develop and dollars

manage human capital" / Number of FTEs who
perform the function "develop and manage
human capital"
Total cost to perform the function "develop and dollars
manage human capital" / Number of business
entity employees
Personnel cost of temporary staff/contractors / dollars
Number of temporary staff/contractors
Personnel cost for all middle dollars
management/specialist employees / Number of
middle management/specialist employees
Personnel cost for all operational worker/office dollars
staff employees / Number of operational
worker/office staff employees

Copyright 2016 APQC 383 of 584

 Formula Units
Personnel cost for all senior dollars
management/executive employees / Number of
senior management/executive employees
Average speed to answer in seconds for your HR seconds
service center for North American center
First contact resolution rate for North American percent
center
Number of FTEs who perform the function FTEs
"develop and manage human capital" / (Total
business entity revenue*.000000001)
Number of FTEs who perform HR administrative FTEs
activities (exclude the activities for processing
and distributing payments) / (Total business
entity revenue*.000000001)
CUSTOM employees

CUSTOM transactions
CUSTOM calls/inquiries
CUSTOM employees

CUSTOM transactions
CUSTOM calls/inquiries
CUSTOM employees
CUSTOM employees
Total employee headcount served by shared employees
services organization / Recruiting/staffing service
center specialist headcount for North American
Center
Number of job requisitions handled by SSO for requisitions
North American center / Recruiting/staffing
service center specialist headcount for North
American Center

Copyright 2016 APQC 384 of 584

 Formula Units
Number of hires handled by SSO for North hires
American center / Recruiting/staffing service
center specialist headcount for North American
Center
Total employee headcount served by shared employees
services organization / Workforce administration
service center specialist headcount for North
American Center
Total employee headcount served by shared employees
services organization / Training administration
service center specialist headcount for North
American Center
Total employee headcount served by shared employees
services organization / Leave of absence
administration service center specialist headcount
for North American Center
Total employee headcount served by shared employees
services organization / Employee relations
service center specialist headcount for North
American Center
Self-service transaction volume for Center 1 / transactions
Total employee headcount for Center 1
Self-service inquiry volume for Center 1 / Total inquiry
employee headcount for Center 1
Self-service transaction volume for Center 2 / transactions
Total employee headcount for Center 2
Self-service inquiry volume for Center 2 / Total inquiry
employee headcount for Center 2
Self-service transaction volume for Center 3 / transactions
Total employee headcount for Center 3
Self-service inquiry volume for Center 3 / Total inquiry
employee headcount for Center 3

Copyright 2016 APQC 385 of 584

 Formula Units
Self-service transaction volume for Center 4 / transactions
Total employee headcount for Center 4
Self-service inquiry volume for Center 4 / Total inquiry
employee headcount for Center 4
Self-service transaction volume for Center 5 / transactions
Total employee headcount for Center 5
Self-service inquiry volume for Center 5 / Total inquiry
employee headcount for Center 5
Self-service transaction volume for Center 6 / transactions
Total employee headcount for Center 6
Self-service inquiry volume for Center 6 / Total inquiry
employee headcount for Center 6
Self-service transaction volume for Center 7 / transactions
Total employee headcount for Center 7
Self-service inquiry volume for Center 7 / Total inquiry
employee headcount for Center 7
Total employee headcount served by shared employees
services organization / HR business partners for
overall HR organization
Total employee headcount served by shared employees
services organization / HR generalists for overall
HR organization
Total employee headcount served by shared employees
services organization / HR administrators for
overall HR organization
Total employee headcount served by shared employees
services organization / Total field HR headcount
for overall HR organization
CUSTOM transactions

CUSTOM calls/inquiries

Copyright 2016 APQC 386 of 584

 Formula Units
CUSTOM employees

CUSTOM retirees

Transaction volume for Center 1 / Total transactions

employee headcount for Center 1
Call/inquiry volume for Center 1 / Total calls
employee headcount for Center 1
Employees served by Center 1 / Total employee employees
headcount for Center 1
Retirees served by Center 1 / Total employee retirees
headcount for Center 1
Transaction volume for Center 2 / Total transactions
employee headcount for Center 2
Call/inquiry volume for Center 2 / Total calls
employee headcount for Center 2
Employees served by Center 2 / Total employee employees
headcount for Center 2
Retirees served by Center 2 / Total employee retirees
headcount for Center 2
Transaction volume for Center 3 / Total transactions
employee headcount for Center 3
Call/inquiry volume for Center 3 / Total calls
employee headcount for Center 3
Employees served by Center 3 / Total employee employees
headcount for Center 3
Retirees served by Center 3 / Total employee retirees
headcount for Center 3
Transaction volume for Center 4 / Total transactions
employee headcount for Center 4
Call/inquiry volume for Center 4 / Total calls
employee headcount for Center 4

Copyright 2016 APQC 387 of 584

 Formula Units
Employees served by Center 4 / Total employee employees
headcount for Center 4
Retirees served by Center 4 / Total employee retirees
headcount for Center 4
Transaction volume for Center 5 / Total transactions
employee headcount for Center 5
Call/inquiry volume for Center 5 / Total calls
employee headcount for Center 5
Employees served by Center 5 / Total employee employees
headcount for Center 5
Retirees served by Center 5 / Total employee retirees
headcount for Center 5
Transaction volume for Center 6 / Total transactions
employee headcount for Center 6
Call/inquiry volume for Center 6 / Total calls
employee headcount for Center 6
Employees served by Center 6 / Total employee employees
headcount for Center 6
Retirees served by Center 6 / Total employee retirees
headcount for Center 6
Transaction volume for Center 7 / Total transactions
employee headcount for Center 7
Call/inquiry volume for Center 7 / Total calls
employee headcount for Center 7
Employees served by Center 7 / Total employee employees
headcount for Center 7
Retirees served by Center 7 / Total employee retirees
headcount for Center 7

Copyright 2016 APQC 388 of 584

 Formula Units
Total employee headcount served by shared employees
services organization / (Tier 1 representative
headcount for Center 1 + Tier 1 representative
headcount for Center 2 + Tier 1 representative
headcount for Center 3 + Tier 1 representative
headcount for Center 4 + Tier 1 representative
headcount for Center 5 + Tier 1 representative
headcount for Center 6 + Tier 1 representative
headcount for Center 7)

Total employee headcount served by shared employees

services organization / (Tier 2 representative
headcount for Center 1 + Tier 2 representative
headcount for Center 2 + Tier 2 representative
headcount for Center 3 + Tier 2 representative
headcount for Center 4 + Tier 2 representative
headcount for Center 5 + Tier 2 representative
headcount for Center 6 + Tier 2 representative
headcount for Center 7)

(Total employee headcount served by shared customers

services organization + Total retiree headcount
served by shared services organization) / Total
HR headcount for overall HR organization
Total employee headcount served by shared employees
services organization / HRIS headcount for
overall HR organization
Total employee headcount served by shared employees
services organization / Talent acquisition CoE
headcount for entire shared services operation
Total employee headcount served by shared employees
services organization / Talent management CoE
headcount for entire shared services operation

Copyright 2016 APQC 389 of 584

 Formula Units
Total employee headcount served by shared employees
services organization / Compensation CoE
headcount for entire shared services operation
Total employee headcount served by shared employees
services organization / Benefits CoE headcount
for entire shared services operation
Total employee headcount served by shared employees
services organization / Employee and labor
relations CoE headcount for entire shared
services operation
Total employee headcount served by shared employees
services organization / Dedicated continuous
improvement headcount for overall HR
organization
Tier 1 representative headcount for Center 1 / employees
Manager/supervisor headcount for Center 1
Transaction volume for Center 1 / Tier 1 transactions
representative headcount for Center 1
Call/inquiry volume for Center 1 / Tier 1 calls
representative headcount for Center 1
Tier 1 representative headcount for Center 2 / employees
Manager/supervisor headcount for Center 2
Transaction volume for Center 2 / Tier 1 transactions
representative headcount for Center 2
Call/inquiry volume for Center 2 / Tier 1 calls
representative headcount for Center 2
Tier 1 representative headcount for Center 3 / employees
Manager/supervisor headcount for Center 3
Transaction volume for Center 3 / Tier 1 transactions
representative headcount for Center 3
Call/inquiry volume for Center 3 / Tier 1 calls
representative headcount for Center 3

Copyright 2016 APQC 390 of 584

 Formula Units
Tier 1 representative headcount for Center 4 / employees
Manager/supervisor headcount for Center 4
Transaction volume for Center 4 / Tier 1 transactions
representative headcount for Center 4
Call/inquiry volume for Center 4 / Tier 1 calls
representative headcount for Center 4
Tier 1 representative headcount for Center 5 / employees
Manager/supervisor headcount for Center 5
Transaction volume for Center 5 / Tier 1 transactions
representative headcount for Center 5
Call/inquiry volume for Center 5 / Tier 1 calls
representative headcount for Center 5
Tier 1 representative headcount for Center 6 / employees
Manager/supervisor headcount for Center 6
Transaction volume for Center 6 / Tier 1 transactions
representative headcount for Center 6
Call/inquiry volume for Center 6 / Tier 1 calls
representative headcount for Center 6
Tier 1 representative headcount for Center 7 / employees
Manager/supervisor headcount for Center 7
Transaction volume for Center 7 / Tier 1 transactions
representative headcount for Center 7
Call/inquiry volume for Center 7 / Tier 1 calls
representative headcount for Center 7
Tier 2 representative headcount for Center 1 / employees
Manager/supervisor headcount for Center 1
Transaction volume for Center 1 / Tier 2 transactions
representative headcount for Center 1
Call/inquiry volume for Center 1 / Tier 2 calls
representative headcount for Center 1
Tier 2 representative headcount for Center 2 / employees
Manager/supervisor headcount for Center 2

Copyright 2016 APQC 391 of 584

 Formula Units
Transaction volume for Center 2 / Tier 2 transactions
representative headcount for Center 2
Call/inquiry volume for Center 2 / Tier 2 calls
representative headcount for Center 2
Tier 2 representative headcount for Center 3 / employees
Manager/supervisor headcount for Center 3
Transaction volume for Center 3 / Tier 2 transactions
representative headcount for Center 3
Call/inquiry volume for Center 3 / Tier 2 calls
representative headcount for Center 3
Tier 2 representative headcount for Center 4 / employees
Manager/supervisor headcount for Center 4
Transaction volume for Center 4 / Tier 2 transactions
representative headcount for Center 4
Call/inquiry volume for Center 4 / Tier 2 calls
representative headcount for Center 4
Tier 2 representative headcount for Center 5 / employees
Manager/supervisor headcount for Center 5
Transaction volume for Center 5 / Tier 2 transactions
representative headcount for Center 5
Call/inquiry volume for Center 5 / Tier 2 calls
representative headcount for Center 5
Tier 2 representative headcount for Center 6 / employees
Manager/supervisor headcount for Center 6
Transaction volume for Center 6 / Tier 2 transactions
representative headcount for Center 6
Call/inquiry volume for Center 6 / Tier 2 calls
representative headcount for Center 6
Tier 2 representative headcount for Center 7 / employees
Manager/supervisor headcount for Center 7
Transaction volume for Center 7 / Tier 2 transactions
representative headcount for Center 7

Copyright 2016 APQC 392 of 584

 Formula Units
Call/inquiry volume for Center 7 / Transaction calls
volume for Center 7
Number of business entity employees / Number employees
of FTEs who perform HR administrative
activities (exclude the activities for processing
and distributing payments)
Number of operational worker/office staff employees
employees / Number of FTEs who perform the
function "develop and manage human capital"
Number of senior management/executive employees
employees / Number of FTEs who perform the
function "develop and manage human capital"
Number of middle management/specialist employees
employees / Number of FTEs who perform the
function "develop and manage human capital"
Number of business entity employees / Number employees
of FTEs who perform the function "develop and
manage human capital"
(Number of middle management/specialist percent
employees / Number of business entity
employees) * 100
(Costs other than personnel, systems, overhead, percent
and outsourced to perform the function "develop
and manage human capital" / Total cost to
perform the function "develop and manage
human capital") * 100.0

Percentage of cost to perform the HR function percent

allocated to external costs
(Overhead cost to perform the function "develop percent
and manage human capital" / Total cost to
perform the function "develop and manage
human capital") * 100.0

Copyright 2016 APQC 393 of 584

 Formula Units
((Total cost to perform the function "develop and percent
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

(Number of employees greater than 60 years old / percent

Number of business entity employees) * 100.0

(Number of employees between 25 and 30 years percent

old / Number of business entity employees) *
100.0
(Number of employees between 30 and 35 years percent
old / Number of business entity employees) *
100.0
(Number of employees between 35 and 40 years percent
old / Number of business entity employees) *
100.0
(Number of employees between 40 and 45 years percent
old / Number of business entity employees) *
100.0
(Number of employees between 45 and 50 years percent
old / Number of business entity employees) *
100.0
(Number of employees between 50 and 55 years percent
old / Number of business entity employees) *
100.0
(Number of employees between 55 and 60 years percent
old / Number of business entity employees) *
100.0
(Number of employees less than 25 years old / percent
Number of business entity employees) * 100.0

Copyright 2016 APQC 394 of 584

 Formula Units
((Total cost to perform the function "develop and percent
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

((Hardware costs associated with ownership for percent

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

(Number of operational worker/office staff percent

employees / Number of business entity
employees) * 100
((Number of employees employed between 15 percent
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

((Number of employees employed between 20 percent

and 25 years + Number of employees employed
greater than 25 years) / Number of business entity
employees) * 100.0
(Number of employees employed greater than 25 percent
years / Number of business entity employees) *
100.0
(Number of employees employed less than 1 year percent
/ Number of business entity employees) * 100.0

Copyright 2016 APQC 395 of 584

 Formula Units
((Number of employees employed less than 1 percent
year + Number of employees employed between
1 and 5 years) / Number of business entity
employees) * 100.0
Percentage of FTEs who perform the function percent
"develop and manage human capital" that do not
directly report to the HR organization
(Number of female middle percent
management/specialist employees / Number of
middle management/specialist employees) *
100.0
(Number of female operational worker/office percent
staff employees / Number of operational
worker/office staff employees) * 100
(Number of female senior management/executive percent
employees / Number of senior
management/executive employees) * 100.0

(Personnel cost for all middle percent

management/specialist employees / Personnel
cost for all employees) * 100
(Number of senior management/executive percent
employees / Number of business entity
employees) * 100
(Personnel cost for all operational worker/office percent
staff employees / Personnel cost for all
employees) * 100.0
Percentage of total employees who are remote percent
employees
(Personnel cost for all senior percent
management/executive employees / Personnel
cost for all employees) * 100

Copyright 2016 APQC 396 of 584

 Formula Units
HR service center employee turnover rate for percent
North American center
CUSTOM transactions

CUSTOM inquiries

Number of portal hits for North American portal hits

center / (Total employee headcount served by
shared services organization * 0.001)
Average budget variance for application Percent
development and maintenance projects
(IT budget, including depreciation/amortization, percent
for the past year / Total business entity revenue)
* 100.0
IT budget, including depreciation/amortization, dollars
for the past year / Number of business entity
employees
IT budget, including depreciation/amortization, dollars
for the past year / Number of business entity
FTEs
IT costs during the past year / (Total business dollars
entity revenue * 0.0010)
IT costs during the past year / Number of dollars
business entity FTEs

IT costs during the past year / Number of FTEs dollars

who perform the function "manage information
technology"
IT budget dedicated to supporting product dollars
development / IT FTEs supporting product
development

Copyright 2016 APQC 397 of 584

 Formula Units
(IT costs during the past year * (Percentage of IT dollars
cost allocated to internal personnel cost +
Percentage of IT cost allocated to external
personnel cost) * 0.01) / (Total business entity
revenue * 0.0010)

(IT costs during the past year * (Percentage of IT dollars

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)

(IT costs during the past year * Percentage of IT dollars

cost allocated to facilities and overhead * .01) /
(Total business entity revenue * .0010)
(IT costs during the past year * Percentage of IT dollars
cost allocated to cost other than personnel,
systems, overhead, and outsourced * .01) / (Total
business entity revenue * .0010)
(Total annual IT cost (excluding Dollars
depreciation/amortization) * Percentage of total
IT cost (excluding depreciation/amortization)
allocated to IT operating cost * Percentage of IT
operating cost (excluding
depreciation/amortization) allocated to costs
other than internal/external personnel, hardware,
software, data/voice networks, or
facilities/overhead *.0001) / (Total business
entity revenue * 0.0010)

Copyright 2016 APQC 398 of 584

 Formula Units
(Total annual IT cost (excluding Dollars
depreciation/amortization) * Percentage of total
IT cost (excluding depreciation/amortization)
allocated to IT operating cost * Percentage of IT
operating cost (excluding
depreciation/amortization) allocated to
facilities/overhead *.0001) / (Total business
entity revenue * 0.0010)

(Total annual IT cost (excluding Dollars

depreciation/amortization) * Percentage of total
IT cost (excluding depreciation/amortization)
allocated to IT operating cost * (Percentage of IT
operating cost (excluding
depreciation/amortization) allocated to internal
personnel + Percentage of IT operating cost
(excluding depreciation/amortization) allocated
to external personnel)*.0001) / (Total business
entity revenue * 0.0010)

(Total annual IT cost (excluding Dollars

depreciation/amortization) * Percentage of total
IT cost (excluding depreciation/amortization)
allocated to IT operating cost * (Percentage of IT
operating cost (excluding
depreciation/amortization) allocated to hardware
+ Percentage of IT operating cost (excluding
depreciation/amortization) allocated to software +
Percentage of IT operating cost (excluding
depreciation/amortization) allocated to data and
voice networks)*.0001) / (Total business entity
revenue * 0.0010)

Copyright 2016 APQC 399 of 584

 Formula Units
(Total annual IT cost (excluding Dollars
depreciation/amortization) * Percentage of total
IT cost (excluding depreciation/amortization)
allocated to IT operating cost * (Percentage of IT
operating cost (excluding
depreciation/amortization) dedicated to process
"manage enterprise information" + Percentage of
IT operating cost (excluding
depreciation/amortization) dedicated to process
"develop and maintain IT solutions")*.0001) /
(Total business entity revenue * 0.0010)

(Total annual IT cost (excluding Dollars

depreciation/amortization) * Percentage of total
IT cost (excluding depreciation/amortization)
allocated to IT operating cost * (Percentage of IT
operating cost (excluding
depreciation/amortization) dedicated to process
"deploy IT solutions" + Percentage of IT
operating cost (excluding
depreciation/amortization) dedicated to process
"deliver and support IT services")*.0001) / (Total
business entity revenue * 0.0010)

Copyright 2016 APQC 400 of 584

 Formula Units
(Total annual IT cost (excluding Dollars
depreciation/amortization) * Percentage of total
IT cost (excluding depreciation/amortization)
allocated to IT operating cost * (Percentage of IT
operating cost (excluding
depreciation/amortization) dedicated to process
"manage the business of IT" + Percentage of IT
operating cost (excluding
depreciation/amortization) dedicated to process
"develop and manage IT customer relationships"
+ Percentage of IT operating cost (excluding
depreciation/amortization) dedicated to process
"develop and implement security, privacy, and
data protection controls")*.0001) / (Total
business entity revenue * 0.0010)

(Total annual IT cost (excluding Dollars

depreciation/amortization) * Percentage of total
IT cost (excluding depreciation/amortization)
allocated to IT capital cost * .01) / Number of
business entity FTEs

Total annual IT cost (excluding Dollars

depreciation/amortization) / (Total business entity
revenue * 0.0010)
Total annual IT cost (excluding Dollars
depreciation/amortization) / Number of business
entity FTEs
Total annual IT cost (excluding Dollars
depreciation/amortization) / Number of FTEs
who perform the function "manage information
technology"

Copyright 2016 APQC 401 of 584

 Formula Units
(Total annual IT cost (excluding Dollars
depreciation/amortization) * Percentage of total
IT cost (excluding depreciation/amortization)
allocated to IT operating cost * .01) / Number of
business entity FTEs

(Total annual IT cost (excluding Dollars

depreciation/amortization) * Percentage of total
IT cost (excluding depreciation/amortization)
allocated to IT operating cost * Percentage of IT
operating cost (excluding
depreciation/amortization) that is outsourced
* .0001) / (Total business entity revenue *
0.0010)
(Total cost to perform the process "develop dollars
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)

(((Percentage of IT cost allocated to the process dollars

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)

Copyright 2016 APQC 402 of 584

 Formula Units
(Total cost to perform the process group "manage dollars
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)

IT costs during the past year / Number of dollars

business entity employees
Time in months to break even for new or months
enhanced IT services for investments less than
$100,000
Time to break even for new or enhanced IT months
services with an investment level more than $100
million
Time in months to break even for new or months
enhanced IT services for investments between $ 1
million and $100 million
Time in months to break even for new or months
enhanced IT services for investments between
$100,000 and $250,000
Time in months to break even for new or months
enhanced IT services for investments between
$250,000 and $500,000
Time in months to break even for new or months
enhanced IT services for investments between
$500,000 and $1 million
Average build-to-launch time in months for months
major new or enhanced IT services in the
investment level of less than $100,000 USD

Copyright 2016 APQC 403 of 584

 Formula Units
Average build-to-launch time in months for months
major new or enhanced IT services in the
investment level of $100,000-$250,000 USD
Average cycle time in months to break even for Months
major new or enhanced services
Number of employees who perform the function employees
"manage information technology" / (Total
business entity revenue * 0.000000001)
(Number of FTEs who perform the function FTEs
"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)

(Number of FTEs who perform the function FTEs

"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)

Copyright 2016 APQC 404 of 584

 Formula Units
(Number of FTEs who perform the function FTEs
"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)

Number of FTEs who perform the function FTEs

"manage information technology"/(Total business
entity revenue * 0.0000000010)
Average schedule variance for application Percent
development and maintenance projects
Applications are in the enterprise application Applications
portfolio/(Total business entity revenue *
0.000000001)
Average number of function points delivered per Function Points
application development FTE
Average number of function points delivered per Function Points
application support FTE
Number of end users serviced by the function end users serviced
"manage information technology" / Number of
FTEs who perform the function "manage
information technology"
(Number of FTEs who perform the function FTEs
"manage information technology" * Percentage
of FTEs who perform the function "manage
information technology" who are external FTEs
*.01) / (Total business entity revenue *
0.0000000010)

Copyright 2016 APQC 405 of 584

 Formula Units
Percentage of FTEs who perform the function percent
"manage information technology" who are
external FTEs
Percentage of IT purchases where the key Percent
decisions are made outside of the IT organization

Percentage allocation of IT costs related to the Percent

"Legacy" environment for other to control and/or
reduce the costs of your legacy environment in
the next 3 to 5 years

Percentage allocation of IT costs related to the Percent

"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

Percentage allocation of IT costs related to the Percent

"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

Percentage allocation of IT costs related to the Percent

"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

Copyright 2016 APQC 406 of 584

 Formula Units
Percentage allocation of IT costs related to the Percent
"Legacy" environment for using an outsourcing
partner to control and/or reduce the costs of the
enterprise legacy environment in the next 3 to 5
years

Percentage allocation of IT costs related to the Percent

"Legacy" environment for use cloud services to
control and/or reduce the costs of the enterprise
legacy environment in the next 3 to 5 years

Percentage allocation of IT costs related to the Percent

"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

Percentage of FTEs performing IT processes that Percent

perform application development roles
Percentage of FTEs performing IT processes that Percent
perform application support roles
Percentage of FTEs performing IT processes that Percent
perform executive or administrative roles
Percentage of FTEs performing IT processes that Percent
perform infrastructure operations roles
Percentage of FTEs performing IT processes that Percent
perform infrastructure support roles
Percentage of FTEs performing IT processes that Percent
perform non-executive leadership roles (typically
first-line manager or team lead)
Percentage of FTEs performing IT processes that Percent
perform perform policy-level executive roles

Copyright 2016 APQC 407 of 584

 Formula Units
Percentage of FTEs performing IT processes that Percent
perform program or project management roles

Percentage of FTEs performing IT processes that Percent

perform roles other than executive,
administrative, strategy, planning,
program/project management, application
development/support, infrastructure
operations/support, or user support

Percentage of FTEs performing IT processes that Percent

perform strategy and planning roles
Percentage of FTEs performing IT processes that Percent
perform user support roles
Percentage of IT costs (infrastructure, Percent
applications, people) related to the "Legacy"
environment

Percentage of IT operating cost (excluding Percent

depreciation/amortization) spent on external
business application development and
maintenance services
Percentage of IT operating cost (excluding Percent
depreciation/amortization) spent on externally-
provided cloud services
Percentage of IT operating cost (excluding Percent
depreciation/amortization) spent on externally-
provided infrastructure operations services
Percentage of IT operating cost (excluding Percent
depreciation/amortization) spent on externally-
provided user support services
Percentage of total IT cost (excluding Percent
depreciation/amortization) allocated to
growth/transformation

Copyright 2016 APQC 408 of 584

 Formula Units
(Percentage of IT operating cost (excluding Percent
depreciation/amortization) dedicated to process
"manage enterprise information" + Percentage of
IT operating cost (excluding
depreciation/amortization) dedicated to process
"develop and maintain IT solutions")

(Percentage of IT operating cost (excluding Percent

depreciation/amortization) dedicated to process
"deploy IT solutions" + Percentage of IT
operating cost (excluding
depreciation/amortization) dedicated to process
"deliver and support IT services")

(Percentage of IT operating cost (excluding Percent

depreciation/amortization) dedicated to process
"manage the business of IT" + Percentage of IT
operating cost (excluding
depreciation/amortization) dedicated to process
"develop and manage IT customer relationships"
+ Percentage of IT operating cost (excluding
depreciation/amortization) dedicated to process
"develop and implement security, privacy, and
data protection controls")

Percentage of total IT cost (excluding Percent

depreciation/amortization) dedicated to operating
the business
(Number of FTEs who perform the function FTEs
"manage information technology" * Percentage
of IT employees reporting internally somewhere
other than IT *.01) / (Total business entity
revenue * 0.0000000010)

Copyright 2016 APQC 409 of 584

 Formula Units
(Number of FTEs who perform the function FTEs
"manage information technology" * Percentage
of IT employees reporting into the internal IT
organization *.01) / (Total business entity
revenue * 0.0000000010)

Percentage of application development and Percent

support FTEs that are for development
Percentage of application development and Percent
support FTEs that are for support
Percentage of respondents claiming to be Percent
satisfied with the IT helpdesk
Percentage of IT cost allocated to operating the percent
business
Percentage of IT cost allocated to growing and percent
transforming the business

((Total cost to perform the process group "deploy percent

IT solutions" + Total cost to perform the process
group "deliver and support IT service" ) / IT costs
during the past year) * 100
(Percentage of IT cost allocated to the process percent
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")

Copyright 2016 APQC 410 of 584

 Formula Units
((Total cost to perform the process "develop percent
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

Percentage of your organization's revenue growth percent

over the past three years due to acquisitions

Percentage of total cost to perform the supply percent

chain function "deliver products and services"
allocated to process group "procure materials and
services"
(Total cost to perform the supply chain function * dollars
Percentage of total cost to perform the supply
chain function "deliver products and services"
allocated to process group "procure materials and
services" * .01) / (Total business entity revenue *
.000000001)

Copyright 2016 APQC 411 of 584

 Formula Units
((Systems cost to perform the process "develop percent
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 "order materials and
services" + Total cost to perform the process
"appraise and develop suppliers")) * 100.0

Total cost to source / (Total business entity dollars

revenue * 0.0010)
(Total cost to perform the process group "procure percent
materials and services" / Cost of goods sold
(COGS)) * 100
(Total cost to perform the process group "procure percent
materials and services" / Total business entity
revenue) * 100
Total cost to perform the process group "procure dollars
materials and services" / (Total business entity
revenue * .001)
Total cost to perform the process group "procure dollars
materials and services" / (Value of all materials
and services purchased * .001)

Copyright 2016 APQC 412 of 584

 Formula Units
Total cost to perform the process group "procure dollars
materials and services" / (Number of FTEs who
perform the process "develop sourcing strategies"
+ Number of FTEs who perform the process
"select suppliers and develop/maintain contracts"
+ Number of FTEs who perform the process
"order materials and services" + Number of FTEs
who perform the process "appraise and develop
suppliers")

Total cost to perform the process group "procure dollars

materials and services" / Number of purchase
orders placed
Total cost to perform the process group "procure dollars
materials and services" / Number of purchase
order line items processed
Days payable outstanding days
Time in days required to pay suppliers from days
purchase order placement until payment complete

(Average supplier lead time on purchased days

materials * 24 + Cycle time in hours from the
receipt of a purchase requisition line item to the
purchase order's transmission to the
vendor/contractor + Dock-to-stock cycle time for
supplier deliveries in hours) / 24

Average supplier lead time on purchased days

materials
Average transaction amount per purchase order dollars

Copyright 2016 APQC 413 of 584

 Formula Units
(Number of FTEs who perform the process FTEs
"develop sourcing strategies" + Number of FTEs
who perform the process "select suppliers and
develop/maintain contracts" + Number of FTEs
who perform the process "order materials and
services" + Number of FTEs who perform the
process "appraise and develop suppliers") /
(Value of all materials and services purchased
* .000000001)

Percentage of purchase value from certified percent

vendors
Percentage of the total value of goods and percent
services purchased from your top 10 suppliers
(Number of FTEs who perform the process FTEs
"develop sourcing strategies" + Number of FTEs
who perform the process "select suppliers and
develop/maintain contracts" + Number of FTEs
who perform the process "order materials and
services" + Number of FTEs who perform the
process "appraise and develop suppliers") / (Total
business entity revenue * .000000001)

Number of active unique suppliers in vendor active vendors

master file / (Value of all materials and services
purchased * .000001)
(Number of active suppliers considered strategic percent
suppliers / Number of active unique suppliers in
vendor master file) * 100
Percentage of total purchase value procured via percent
maverick buying
(Number of goods receipts received without item percent
and quantity verification / Number of parts and
materials receipts received) * 100

Copyright 2016 APQC 414 of 584

 Formula Units
(Items received that fail inspection / Number of percent
items received) * 100.0

(Percentage of purchases by currency volume percent

transacted electronically via private online trade
exchange + Percentage of purchases by currency
volume transacted electronically via public online
trade exchange)

Percentage of purchases by currency volume percent

transacted electronically via private online trade
exchange
Percentage of purchases by currency volume percent
transacted electronically via public online trade
exchange
Percentage of supplier orders delivered by percent
original request date
Percentage of purchase order line items received percent
with all items complete
(Purchase order line items received damage free / percent
Number of purchase order line items processed) *
100.0
Percentage of purchase order line items percent
transacted using e-procurement enabled catalogue
suppliers
Percentage of purchase orders approved percent
electronically
Percentage of purchase orders received with all percent
items complete
(Number of purchase orders received with all percent
items damage free / Number of purchase orders
placed) * 100

Copyright 2016 APQC 415 of 584

 Formula Units
Number of purchase orders placed / (Number of purchase orders
FTEs who perform the process "develop sourcing
strategies" + Number of FTEs who perform the
process "select suppliers and develop/maintain
contracts" + Number of FTEs who perform the
process "order materials and services" + Number
of FTEs who perform the process "appraise and
develop suppliers")

Number of active unique suppliers in vendor active suppliers

master file / (Number of FTEs who perform the
process "develop sourcing strategies" + Number
of FTEs who perform the process "select
suppliers and develop/maintain contracts" +
Number of FTEs who perform the process "order
materials and services" + Number of FTEs who
perform the process "appraise and develop
suppliers")

(Value of all materials and services purchased / dollars

(Number of FTEs who perform the process
"develop sourcing strategies" + Number of FTEs
who perform the process "select suppliers and
develop/maintain contracts" + Number of FTEs
who perform the process "order materials and
services" + Number of FTEs who perform the
process "appraise and develop suppliers")) * .001

(Value of all indirect materials and services percent

purchased / Value of all materials and services
purchased) * 100
Percentage of value of purchased materials from percent
vendors that participate in vendor-managed
programs

Copyright 2016 APQC 416 of 584

 Formula Units
(Value of all direct materials and services percent
purchased / Value of all materials and services
purchased) * 100
Percentage of total value of purchased material percent
that is supplier certified
(Value of purchases placed by other methods / percent
Value of all materials and services purchased) *
100.0
(Value of purchases placed by percent
replenishment/vendor managed inventory / Value
of all materials and services purchased) * 100.0

(Value of purchase order line items submitted by percent

EDI / Value of all materials and services
purchased) * 100.0
(Value of purchase order line items submitted by percent
fax / Value of all materials and services
purchased) * 100.0
(Value of purchase order line items submitted by percent
internet / Value of all materials and services
purchased) * 100.0
(Value of purchase order line items submitted by percent
mail / Value of all materials and services
purchased) * 100.0
(Value of purchase order line items submitted by percent
telephone / Value of all materials and services
purchased) * 100.0
(Value of purchase order line items submitted by percent
WAP / Value of all materials and services
purchased) * 100.0
Percentage of total value of direct materials and percent
services purchased that is sourced outside of the
country

Copyright 2016 APQC 417 of 584

 Formula Units
Percentage of procurement department staff with percent
formal training in negotiations
Percentage of procurement department staff with percent
over three years of purchasing operations
experience
Percentage of procurement department staff with percent
over three years of strategic sourcing/commodity
management experience
Percentage of materials and services purchase percent
value that is included in a TCO model

(Number of purchase requisition line items by percent

electronic request direct to internal purchasing
department / Number of purchase requisition line
items processed) * 100.0
(Number of purchase requisition line items by percent
other request methods / Number of purchase
requisition line items processed) * 100.0
(Number of purchase requisition line items by percent
paper request / Number of purchase requisition
line items processed) * 100.0
(Number of purchase requisition line items by percent
telephone request direct to internal purchasing
department / Number of purchase requisition line
items processed) * 100.0
(Number of purchase requisition line items by percent
telephone request direct to vendor / Number of
purchase requisition line items processed) *
100.0
(Number of purchase requisition line items by percent
electronic request direct to vendor / Number of
purchase requisition line items processed) *
100.0

Copyright 2016 APQC 418 of 584

 Formula Units
Percentage of purchase order line items percent
transacted via portal
(Value of all materials and services percent
purchased/Total business entity revenue)*100
(Value of purchases placed by procurement percent
cards / Value of all materials and services
purchased) * 100.0
(Value of purchases placed by individual percent
purchase orders / Value of all materials and
services purchased) * 100.0
(Value of purchases placed by blanket/contract percent
orders / Value of all materials and services
purchased) * 100.0
(Value of purchase order line items submitted by percent
other methods / Value of all materials and
services purchased) * 100.0
((Value of purchase order line items submitted by percent
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

(Number of active unique suppliers in vendor percent

master file / Number of unique suppliers in
vendor master file) * 100
Number of items received / (Number of FTEs items
who perform the process "develop sourcing
strategies" + Number of FTEs who perform the
process "select suppliers and develop/maintain
contracts" + Number of FTEs who perform the
process "order materials and services" + Number
of FTEs who perform the process "appraise and
develop suppliers")

Copyright 2016 APQC 419 of 584

 Formula Units
Value of all materials and services purchased / dollars
(Total business entity revenue * .001)
Percentage of spend processed by EPC or EPCM Percent
partners

Percentage of transactions processed by EPC or Percent

EPCM partners

(Total cost to perform the process group "manage percent

logistics and warehousing"/Total costs of
continuing operations)*100
Total cost to perform the process group "manage dollars
logistics and 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" + Number of FTEs who perform
the process "manage returns; manage reverse
logistics")

Total logistics cost as a percentage of sales percent

Copyright 2016 APQC 420 of 584

 Formula Units
(Total cost to perform the supply chain function * dollars
Percentage of total cost to perform the supply
chain function "deliver products and services"
allocated to process group "manage logistics and
warehousing" * .01) / (Total business entity
revenue * .000000001)

(Total cost to perform the supply chain function * dollars

Percentage of total cost to perform the supply
chain function "deliver products and services"
allocated to process group "manage logistics and
warehousing" * .01) / Number of sales orders
placed

Percentage of total cost to perform the supply percent

chain function "deliver products and services"
allocated to process group "manage logistics and
warehousing"
Transportation cost / (Total business entity dollars
revenue * .001)
(Transportation cost / Total cost to perform the percent
supply chain function) * 100
(Total cost to perform the process group "manage percent
logistics and warehousing" / Cost of goods sold
(COGS)) * 100
Total cost to perform the process group "manage dollars
logistics and warehousing" / (Total business
entity revenue * .001)

Copyright 2016 APQC 421 of 584

 Formula Units
Total cost to perform the process group "manage dollars
logistics and 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")

Total cost to perform the process group "manage dollars

logistics and warehousing" / Number of sales
orders fulfilled
Cycle time in hours from receiving a customer's hours
order to completing the order's preparation
Turnover rate for logistics personnel percent

Percentage of expedited orders resulting from percent

documentation error

Percentage of expedited orders resulting from percent

inaccurate demand forecasts
Percentage of expedited orders resulting from percent
information technology/system failure
Percentage of expedited orders resulting from late percent
delivery/loss in transit
Percentage of expedited orders resulting from percent
manufacturing equipment failure
Percentage of expedited orders resulting from percent
network stock re-balances
Percentage of expedited orders resulting from percent
other issues
Percentage of expedited orders resulting from percent
poor transportation planning

Copyright 2016 APQC 422 of 584

 Formula Units
Percentage of expedited orders resulting from percent
production schedule changes
Percentage of expedited orders resulting from percent
raw material shortages
Percentage of expedited orders resulting from percent
unavailable transport equipment
Percentage of expedited orders resulting from percent
transportation equipment failure
(Gross value of on-hand balance for typical percent
products that have zero sales or usage / Total
gross value of on-hand balance for all typical
products) * 100.0
Percentage of on-hand balance value for SKUs percent
with sales between 101 and 1000

(Gross value of on-hand balance for typical percent

products that have sales or usage between 1 and
100 units / Total gross value of on-hand balance
for all typical products) * 100.0
Percentage of on-hand balance value for SKUs percent
with sales greater than 1000

Perfect order performance percent

Percentage of labor used in process group percent

"manage logistics and warehousing" that is direct
labor

Copyright 2016 APQC 423 of 584

 Formula Units
(Number of FTEs who perform the process FTEs
"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") / (Total
business entity revenue * 0.000000001)

Percentage of total logistics costs that are percent

expedited

Cost of damaged product as a percentage of sales percent

(Number of FTEs who perform the process FTEs

"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" + Number of
FTEs who perform the process "manage returns;
manage reverse logistics") / (Total business entity
revenue * .000000001)

Percentage of direct labor in logistics that is percent

available for logistics activities
The business entity's inventory shrinkage as a percent
percentage of cost of goods sold
Percentage of supplier on-time delivery percent

Percentage of sales orders considered expedited percent

Percentage of sales orders completely filled from percent

primary sourcing location

Copyright 2016 APQC 424 of 584

 Formula Units
Percentage of ship from stock orders delivered in percent
full within 24 hours of order receipt
(Number of SKUs for service/repair parts that percent
have zero sales / Total number of SKUs for
service/repair parts) * 100.0
Percentage of SKUs for typical products with percent
zero sales

(Number of SKUs for typical products that have percent

sales between 101 and 1,000 / Total number of
SKUs for typical products) * 100.0
Percentage of SKUs for typical products with percent
sales between 1 and 100

(Number of SKUs for typical products that have percent

sales greater than 1,000 / Total number of SKUs
for typical products) * 100.0
Percentage of total parts with sales between 101 percent
and 1000

(Number of SKUs for service/repair parts that percent

have sales between 1 and 100 / Total number of
SKUs for service/repair parts) * 100.0

Percentage of total parts with sales greater than percent

1000

Copyright 2016 APQC 425 of 584

 Formula Units
((Number of FTEs who perform the process percent
"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" + Number of
FTEs who perform the process "manage returns;
manage reverse logistics")/Number of business
entity FTEs)*100

(Gross value of on-hand balance for percent

service/repair parts for products with zero sales
or usage / Total gross value of on-hand balance
for all products' service/repair parts) * 100.0
Percentage of on-hand balance for parts with percent
sales between 101 and 1000

(Gross value of on-hand balance for percent

service/repair parts for products with sales or
usage between 1 and 100 units / Total gross value
of on-hand balance for all products' service/repair
parts) * 100.0

Percentage of on-hand balance for parts with percent

sales greater than 1000

Total cost to perform the process "develop dollars

sourcing strategies" / Number of FTEs who
perform the process "develop sourcing strategies"

Copyright 2016 APQC 426 of 584

 Formula Units
Overhead cost to perform the process "develop dollars
sourcing strategies"/(Total business entity
revenue*0.0010)
Costs other than personnel, systems, overhead, dollars
and outsourced to perform the process "develop
sourcing strategies"/(Total business entity
revenue*0.0010)
Outsourced cost to perform the process "develop dollars
sourcing strategies"/(Total business entity
revenue*0.0010)
Total cost to perform the process "develop dollars
sourcing strategies" / (Value of all materials and
services purchased * .001)
Total cost to perform the process "develop dollars
sourcing strategies" / (Total business entity
revenue * .001)
Systems cost to perform the process "develop dollars
sourcing strategies" / (Total business entity
revenue * 0.000010)
Systems cost to perform the process "develop dollars
sourcing strategies" / (Value of all materials and
services purchased * 0.000010)
Personnel cost to perform the process "develop dollars
sourcing strategies" / (Total business entity
revenue * 0.0010)
Personnel cost to perform the process "develop dollars
sourcing strategies" / (Value of all materials and
services purchased * 0.0010)

Copyright 2016 APQC 427 of 584

 Formula Units
(Number of FTEs who perform the process percent
"develop sourcing strategies" / (Number of FTEs
who perform the process "develop sourcing
strategies" + Number of FTEs who perform the
process "select suppliers and develop/maintain
contracts" + Number of FTEs who perform the
process "order materials and services" + Number
of FTEs who perform the process "appraise and
develop suppliers")) * 100

Number of FTEs who perform the process FTEs

"develop sourcing strategies" / (Value of all
materials and services purchased * .000000001)

Number of FTEs who perform the process FTEs

"develop sourcing strategies" / (Total business
entity revenue * .000000001)
Personnel cost to perform the process "select dollars
suppliers and develop/maintain contracts" /
(Value of all materials and services purchased *
0.0010)
Personnel cost to perform the process "select dollars
suppliers and develop/maintain contracts" / (Total
business entity revenue * 0.0010)
Total cost to perform the process "select suppliers dollars
and develop/maintain contracts" / (Total business
entity revenue * .001)
Total cost to perform the process "select suppliers dollars
and develop/maintain contracts" / (Value of all
materials and services purchased * .001)

Copyright 2016 APQC 428 of 584

 Formula Units
Overhead cost to perform the process "select dollars
suppliers and develop/maintain contracts"/(Total
business entity revenue*0.0010)
Costs other than personnel, systems, overhead, dollars
and outsourced to perform the process "select
suppliers and develop/maintain contracts"/(Total
business entity revenue*0.0010)

Outsourced cost to perform the process "select dollars

suppliers and develop/maintain contracts"/(Total
business entity revenue*0.0010)
Systems cost to perform the process "select dollars
suppliers and develop/maintain contracts" /
(Value of all materials and services purchased *
0.000010)
Systems cost to perform the process "select dollars
suppliers and develop/maintain contracts" / (Total
business entity revenue * 0.000010)
Total cost to perform the process "select suppliers dollars
and develop/maintain contracts" / Number of
FTEs who perform the process "select suppliers
and develop/maintain contracts"

Number of FTEs who perform the process "select FTEs

suppliers and develop/maintain contracts" / (Total
business entity revenue * .000000001)

Copyright 2016 APQC 429 of 584

 Formula Units
(Number of FTEs who perform the process percent
"select suppliers and develop/maintain
contracts" / (Number of FTEs who perform the
process "develop sourcing strategies" + Number
of FTEs who perform the process "select
suppliers and develop/maintain contracts" +
Number of FTEs who perform the process "order
materials and services" + Number of FTEs who
perform the process "appraise and develop
suppliers")) * 100

Number of FTEs who perform the process "select FTEs

suppliers and develop/maintain contracts" /
(Value of all materials and services purchased
* .000000001)
(Total cost to perform the process "develop percent
sourcing strategies" / Total cost to perform the
process group "procure materials and services") *
100
Total cost to perform the process "order materials dollars
and services" / Number of FTEs who perform the
process "order materials and services"

Overhead cost to perform the process "order dollars

materials and services" / (Value of all materials
and services purchased * .001)
Costs other than personnel, systems, overhead, dollars
and outsourced to perform the process "order
materials and services" / (Value of all materials
and services purchased * .001)
Outsourced cost to perform the process "order dollars
materials and services" / (Value of all materials
and services purchased * .001)

Copyright 2016 APQC 430 of 584

 Formula Units
Overhead cost to perform the process "order dollars
materials and services" / (Total business entity
revenue * .001)
Costs other than personnel, systems, overhead, dollars
and outsourced to perform the process "order
materials and services" / (Total business entity
revenue * .001)
Outsourced cost to perform the process "order dollars
materials and services" / (Total business entity
revenue * .001)
Personnel cost to perform the process "order dollars
materials and services" / Number of FTEs who
perform the process "order materials and
services"
Total cost to perform the process "order materials dollars
and services" / (Total business entity revenue
* .001)
Total cost to perform the process "order materials dollars
and services" / (Value of all materials and
services purchased * .001)
Total cost to perform the process "order materials dollars
and services" / Number of purchase orders placed

Total cost to perform the process "order materials dollars

and services" / Number of purchase order line
items processed
Systems cost to perform the process "order dollars
materials and services" / (Total business entity
revenue * .00001)
Systems cost to perform the process "order dollars
materials and services" / (Value of all materials
and services purchased * .00001)

Copyright 2016 APQC 431 of 584

 Formula Units
Personnel cost to perform the process "order dollars
materials and services" / (Total business entity
revenue * .001)
Personnel cost to perform the process "order dollars
materials and services" / (Value of all materials
and services purchased * .001)
Cycle time in hours from the receipt of a hours
purchase requisition line item to the purchase
order's transmission to the vendor/contractor
Cycle time from requisition creation to Days
requisition approval
Cycle time from requisition approval to purchase Days
order approval

Number of FTEs who perform the process "order FTEs

materials and services" / (Value of all materials
and services purchased * .000000001)

Number of FTEs who perform the process "order FTEs

materials and services" / (Total business entity
revenue * .000000001)
(Number of FTEs who perform the process "order percent
materials and services" / (Number of FTEs who
perform the process "develop sourcing strategies"
+ Number of FTEs who perform the process
"select suppliers and develop/maintain contracts"
+ Number of FTEs who perform the process
"order materials and services" + Number of FTEs
who perform the process "appraise and develop
suppliers")) * 100

Copyright 2016 APQC 432 of 584

 Formula Units
Number of purchase requisition line items purchase
processed / Number of FTEs who perform the requisition line
process "order materials and services" items
Number of purchase order line items processed / purchase order
Number of FTEs who perform the process "order line items
materials and services"
Number of purchase orders placed / Number of purchase orders
FTEs who perform the process "order materials
and services"
(Total cost to perform the process "select percent
suppliers and develop/maintain contracts" / Total
cost to perform the process group "procure
materials and services") * 100
Percentage of purchase orders that go through a Percent
formal notification/acceptance process with
supplier
Value of materials purchases as a percentage of Percent
total purchases
Value of other purchases as a percentage of total Percent
purchases
Purchases made through P-card as a percentage Percent
of total purchase value
Purchases made through T&E card as a Percent
percentage of total purchase value
Purchases made through invoice only (non-PO) Percent
as a percentage of total purchase value

Purchases made through purchase order - internal Percent

catalog as a percentage of total purchase value

Purchases made through purchase order - Percent

external/punch-out catalog as a percentage of
total purchase value

Copyright 2016 APQC 433 of 584

 Formula Units
Purchases made through purchase order - "Hands Percent
On" as a percentage of total purchase value

Purchases made through other channels as a Percent

percentage of total purchase value
Purchases made through P-card as a percentage Percent
of total invoice volume
Purchases made through T&E card as a Percent
percentage of total invoice volume
Purchases made through invoice only (non-PO) Percent
as a percentage of total invoice volume

Purchases made through purchase order - internal Percent

catalog as a percentage of total invoice volume

Purchases made through purchase order - Percent

external/punch-out catalog as a percentage of
total invoice volume
Purchases made through purchase order - "Hands Percent
On" as a percentage of total invoice volume

Purchases made through other channels as a Percent

percentage of total invoice volume
Percentage of purchase orders linked directly to Percent
contracted price in company's system or external
catalog
Percentage of purchase order line items Percent
systematically created

Value of services purchases as a percentage of Percent

total purchases
Value of EPC or EPCM purchases as a Percent
percentage of total purchases

Copyright 2016 APQC 434 of 584

 Formula Units
Personnel cost to perform the process "appraise dollars
and develop suppliers" / (Value of all materials
and services purchased * 0.0010)
Personnel cost to perform the process "appraise dollars
and develop suppliers" / (Total business entity
revenue * 0.0010)
Systems cost to perform the process "appraise dollars
and develop suppliers" / (Value of all materials
and services purchased * 0.000010)
Systems cost to perform the process "appraise dollars
and develop suppliers" / (Total business entity
revenue * 0.000010)
Total cost to return to supplier / (Total business dollars
entity revenue * 0.0010)
Total cost to perform the process "appraise and dollars
develop suppliers" / (Value of all materials and
services purchased * .001)
Total cost to perform the process "appraise and dollars
develop suppliers" / (Total business entity
revenue * .001)
Total cost to perform the process "appraise and dollars
develop suppliers" / Number of FTEs who
perform the process "appraise and develop
suppliers"
Systems cost to perform the process "appraise dollars
and develop suppliers"/(Total business entity
revenue*0.0010)
Overhead cost to perform the process "appraise dollars
and develop suppliers"/(Total business entity
revenue*0.0010)

Copyright 2016 APQC 435 of 584

 Formula Units
Costs other than personnel, systems, overhead, dollars
and outsourced to perform the process "appraise
and develop suppliers"/(Total business entity
revenue*0.0010)
S25320472QN0001 percent

Number of FTEs who perform the process FTEs

"appraise and develop suppliers" / (Value of all
materials and services purchased * .000000001)

Number of FTEs who perform the process FTEs

"appraise and develop suppliers" / (Total business
entity revenue * .000000001)
(Number of FTEs who perform the process percent
"appraise and develop suppliers" / (Number of
FTEs who perform the process "develop sourcing
strategies" + Number of FTEs who perform the
process "select suppliers and develop/maintain
contracts" + Number of FTEs who perform the
process "order materials and services" + Number
of FTEs who perform the process "appraise and
develop suppliers")) * 100

(Total cost to perform the process "order percent

materials and services" / Total cost to perform the
process group "procure materials and services") *
100
(Personnel cost to perform the process "order percent
materials and services" / Total cost to perform the
process "order materials and services") * 100

Copyright 2016 APQC 436 of 584

 Formula Units
(Systems cost to perform the process "order percent
materials and services" / Total cost to perform the
process "order materials and services") * 100

(Overhead cost to perform the process "order percent

materials and services" / Total cost to perform the
process "order materials and services") * 100

(Costs other than personnel, systems, overhead, percent

and outsourced to perform the process "order
materials and services" / Total cost to perform the
process "order materials and services") * 100

(Outsourced cost to perform the process "order percent

materials and services" / Total cost to perform the
process "order materials and services") * 100

(Total cost to perform the process "appraise and percent

develop suppliers" / Total cost to perform the
process group "procure materials and services") *
100
Total cost to perform the process "record receipt Dollars
of goods" / (Average oil and gas net production
(BOE/day) * .001)
Total cost to perform the process "record receipt Dollars
of goods" / Total number of miles of pipeline in
service
Total cost to perform the process "record receipt Dollars
of goods" / (Average refining throughput * .001)

Total cost to perform the process "record receipt Dollars

of goods" / Total operated producing well count

Copyright 2016 APQC 437 of 584

 Formula Units
Number of business entity FTEs who perform FTEs
the process "record receipt of goods" / (Average
oil and gas net production (BOE/day) * .000001)
Number of business entity FTEs who perform FTEs
the process "record receipt of goods" / (Total
operated producing well count * .001)
Number of business entity FTEs who perform FTEs
the process "record receipt of goods" / (Total
number of miles of pipeline in service * .001)
Number of business entity FTEs who perform FTEs
the process "record receipt of goods" / (Average
refining throughput * .001)
Percentage of purchase orders with receipt of Percent
goods or services
Percentage of goods purchases with receipts Percent
performed after the invoice was received
Percentage of services purchases with receipts Percent
performed after the invoice was received
Percentage of invoices blocked due to goods Percent
receipt issues or price/quantity discrepancies
Personnel cost to perform the process "operate dollars
outbound transportation" / Number of FTEs who
perform the process "operate outbound
transportation"
Systems cost to perform the process "plan and dollars
manage inbound material flow" / (Total business
entity revenue * .00001)
Total cost to perform the process "plan and dollars
manage inbound material flow" / Number of
FTEs who perform the process "plan and manage
inbound material flow"

Copyright 2016 APQC 438 of 584

 Formula Units
Total cost to perform the process "plan and dollars
manage inbound material flow" / (Total business
entity revenue * .001)
Costs other than personnel, systems, overhead, dollars
and outsourced to perform the process "plan and
manage inbound material flow" / (Total business
entity revenue * .001)
Outsourced cost to perform the process "plan and dollars
manage inbound material flow" / (Total business
entity revenue * .001)
Personnel cost to perform the process "plan and dollars
manage inbound material flow" / (Total business
entity revenue * .001)
Overhead cost to perform the process "plan and dollars
manage inbound material flow" / (Total business
entity revenue * .001)
Number of FTEs who perform the process "plan FTEs
and manage inbound material flow" / (Total
business entity revenue * .000000001)
(Number of FTEs who perform the process "plan percent
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

Personnel cost to perform the process "operate dollars

warehousing" / (Total business entity revenue
* .001)

Copyright 2016 APQC 439 of 584

 Formula Units
Overhead cost to perform the process "operate dollars
warehousing" / (Total business entity revenue
* .001)
Outsourced cost to perform the process "operate dollars
warehousing" / (Total business entity revenue
* .001)
Costs other than personnel, systems, overhead, dollars
and outsourced to perform the process "operate
warehousing" / (Total business entity revenue
* .001)
(Total cost to perform the process "operate percent
warehousing" / Cost of goods sold (COGS)) *
100
Total cost to perform the process "operate dollars
warehousing" / Number of FTEs who perform the
process "operate warehousing"
Total cost to perform the process "operate dollars
warehousing" / (Total business entity revenue
* .001)
Total cost to perform the process "operate dollars
warehousing" / Number of sales orders fulfilled
Systems cost to perform the process "operate dollars
warehousing" / (Total business entity revenue
* .00001)
Personnel cost to perform the process "operate dollars
warehousing" / Number of FTEs who perform the
process "operate warehousing"
Dock-to-stock cycle time for supplier deliveries hours
in hours
Pick-to-ship cycle time in hours for customer hours
orders
Warehouse slot utilization percent

Copyright 2016 APQC 440 of 584

 Formula Units
Number of FTEs who perform the process FTEs
"operate warehousing" / (Total business entity
revenue * .000000001)
Field finished goods inventory days of supply days

Order fill rate percent

Order line fill rate percent

Inventory accuracy percent

Gross value of inventory / (Total business entity dollars

revenue * .001)
Finished goods inventory days of supply days

Unit fill rate percent

Percentage of SKUs tracked by radio frequency percent

Number of sales order line items / Number of sales order line

FTEs who perform the process "operate items
warehousing"
Number of sales orders fulfilled / Number of sales orders
FTEs who perform the process "operate
warehousing"

Copyright 2016 APQC 441 of 584

 Formula Units
(Number of FTEs who perform the process percent
"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

Percentage of finished goods inventory requiring percent

special handling or storage
Transportation cost per mile dollars

Personnel cost to perform the process "plan and dollars

manage inbound material flow" / Number of
FTEs who perform the process "plan and manage
inbound material flow"
Systems cost to perform the process "operate dollars
outbound transportation" / (Total business entity
revenue * .00001)
(Total cost to perform the process "operate percent
outbound transportation" / Cost of goods sold
(COGS)) * 100
Total cost to perform the process "operate dollars
outbound transportation" / Number of FTEs who
perform the process "operate outbound
transportation"
Total cost to perform the process "operate dollars
outbound transportation" / (Total business entity
revenue * .001)
Total cost to perform the process "operate dollars
outbound transportation" / Number of sales
orders fulfilled

Copyright 2016 APQC 442 of 584

 Formula Units
Costs other than personnel, systems, overhead, dollars
outsourced and freight to perform the process
"operate outbound transportation" / (Total
business entity revenue * .001)
Outsourced cost (excluding freight) to perform dollars
the process "operate outbound transportation" /
(Total business entity revenue * .001)
(Freight cost to perform the process "operate percent
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

Freight cost to perform the process "operate dollars

outbound transportation" / (Total business entity
revenue * .001)
Overhead cost to perform the process "operate dollars
outbound transportation" / (Total business entity
revenue * .001)
Personnel cost to perform the process "operate dollars
outbound transportation" / (Total business entity
revenue * .001)
Premium freight charges as a percentage of total percent
freight
Customer shipment to delivery cycle time in days
hours / 24
Accurate documentation rate percent

Number of FTEs who perform the process FTEs

"operate outbound transportation" / (Total
business entity revenue * .000000001)

Copyright 2016 APQC 443 of 584

 Formula Units
Perfect condition rate percent

Percentage of sales orders shipped in full-load percent

shipments
Percentage of sales orders shipped on core percent
carriers
Percentage of sales orders shipped complete and percent
on time
Percentage of sales orders delivered complete and percent
on time
Full trailer load or full container load capacity percent
utilization
Percentage of outbound transport containers with percent
multiple-customer orders
Percentage of sales orders delivered on time percent

(Number of FTEs who perform the process percent

"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

(Number of approved preferred/core carriers for percent

primary transportation mode / Number of carriers
used for primary transportation mode in the last
twelve months) * 100.0
Percentage of sales orders scheduled according to percent
customer request

Copyright 2016 APQC 444 of 584

 Formula Units
Personnel cost to perform the process "manage dollars
returns; manage reverse logistics" / (Total
business entity revenue * 0.0010)
Overhead cost to perform the process "manage dollars
returns; manage reverse logistics" / (Total
business entity revenue * 0.0010)
Total cost to return from customer / (Total dollars
business entity revenue * 0.0010)
Outsourced cost to perform the process "manage dollars
returns; manage reverse logistics" / (Total
business entity revenue * 0.0010)
Costs other than personnel, systems, overhead, dollars
and outsourced to perform the process "manage
returns; manage reverse logistics" / (Total
business entity revenue * 0.0010)

Total cost to perform the process "manage dollars

returns; manage reverse logistics" / Number of
FTEs who perform the process "manage returns;
manage reverse logistics"
Total cost to perform the process "manage dollars
returns; manage reverse logistics" / (Total
business entity revenue * .001)
Total cost to perform the process "manage dollars
returns; manage reverse logistics" / Number of
sales orders placed
Total cost to perform the process "manage dollars
returns; manage reverse logistics" / Number of
sales order line items
Systems cost to perform the process "manage dollars
returns; manage reverse logistics" / (Total
business entity revenue * 0.000010)
Return processing cycle time in days days

Copyright 2016 APQC 445 of 584

 Formula Units
Number of FTEs who perform the process FTEs
"manage returns; manage reverse logistics" /
(Total business entity revenue * .000000001)
Percentage of corrective actions for customer percent
complaints that complete within 15 days
Percentage of returned product flowing through percent
the same logistics network as primary products
Percentage of logistics costs associated with percent
physical transportation, storage, or handling of
returned product
Value of returned products as a percentage of percent
sales
Percentage of returned goods that are donated percent

Percentage of returned goods that are sent to a percent

landfill
Percentage of returned goods that are disposed of percent
through other methods
Percentage of returned goods that are recycled percent

Percentage of returned goods that are percent

remanufactured and resold

Percentage of returned goods that are repackaged percent

and resold

Percentage of returned goods that are resold as-is percent

Percentage of returned goods that are sold as percent

scrap
Percentage of total returns flow generated due to percent
disposal requirements

Copyright 2016 APQC 446 of 584

 Formula Units
Percentage of total returns flow generated due to percent
field service/corrective action
Percentage of total returns flow generated due to percent
marketing returns
Percentage of total returns flow generated due to percent
other events
Percentage of total returns flow generated due to percent
reclamation of leased products
Percentage of total returns flow generated due to percent
reusable packaging
Percentage of total returns flow generated due to percent
stock-balancing/marketing returns
Percentage of total returns flow generated due to percent
transit damage
Percentage of total returns flow generated due to percent
warranty/end-of-life returns
Total cost to perform the process group "develop dollars
customer care/customer service strategy" /
Number of FTEs who perform the process group
"develop customer care/customer service
strategy"

Total cost to perform the process group "develop dollars

customer care/customer service strategy" / (Total
business entity revenue * 0.0010)

Total cost to perform the process group "develop dollars

customer care/customer service strategy" /
Number of sales orders placed
Total cost to perform the process group "develop dollars
customer care/customer service strategy" /
Number of sales order line items

Copyright 2016 APQC 447 of 584

 Formula Units
Overhead cost to perform the process group dollars
"develop customer care/customer service
strategy" / (Total business entity revenue *
0.0010)
Costs other than personnel, systems, overhead, dollars
and outsourced to perform the process group
"develop customer care/customer service
strategy" / (Total business entity revenue *
0.0010)

Outsourced cost to perform the process group dollars

"develop customer care/customer service
strategy" / (Total business entity revenue *
0.0010)
Personnel cost to perform the process group dollars
"develop customer care/customer service
strategy" / (Total business entity revenue *
0.0010)
Systems cost to perform the process group dollars
"develop customer care/customer service
strategy" / (Total business entity revenue *
0.000010)
Number of FTEs who perform the process group FTEs
"develop customer care/customer service
strategy" / (Total business entity revenue *
0.000000001)
Number of languages supported languages

Service level seconds

Response time in minutes for contacts received minutes

through call backs
Response time in minutes for contacts received minutes
through SMS

Copyright 2016 APQC 448 of 584

 Formula Units
Response time in minutes for contacts received minutes
through social media
Response time in minutes for contacts received minutes
through web chat or instant messaging

Average talk time in seconds seconds

Response time in minutes for contacts received hours

through email
Response time in minutes for contacts received hours
through fax
Response time in minutes for contacts received hours
through postal mail
First contact resolution rate for contacts from percent
channels other than phone, email, web self-
service, web chat or instant messaging, dedicated
mobile apps, SMS social media, or postal mail

First contact resolution rate for a dedicated percent

mobile application ("app")
First contact resolution rate for email contacts percent

First contact resolution rate for phone contacts percent

First contact resolution rate for postal mail percent

First contact resolution rate for SMS (mobile percent

phone short message service) contacts
First contact resolution rate for social media percent
channels such as Twitter, Facebook, or discussion
forums
First contact resolution rate for web chat or percent
instant messaging including virtual agents

Copyright 2016 APQC 449 of 584

 Formula Units
First contact resolution rate for web self-service percent
contacts
(Inbound contacts received through a dedicated percent
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

(Inbound contacts received through SMS percent

(exclude mobile messaging other than SMS) 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

(Inbound contacts received through social media percent

(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

Percentage of inbound contacts from all channels percent

related to the process "manage customer service"

(Inbound contacts received through a dedicated percent

mobile application / Total number of inbound
contacts) * 100.0
(Total number of inbound contacts received percent
through SMS / Total number of inbound contacts)
* 100.0

Copyright 2016 APQC 450 of 584

 Formula Units
(Total number of inbound contacts received percent
through social media / Total number of inbound
contacts) * 100.0
Percentage of employee time spent working in percent
the social media channel servicing customers
Percentage of employee time spent working in percent
the website channel servicing customers
Percentage of employee time spent working in percent
the social media channel servicing customers
Percentage of employee time spent working in percent
the face-to-face channel servicing customers
Percentage of employee time spent working in percent
the contact center channel servicing customers
Percentage of employee time spent working in percent
B2B channels other than website, mobile
applications, social media, face-to-face contact,
or contact centers channel servicing customers
Allocation of incoming customer contact in percent
finance SSC via phone channel
Allocation of incoming customer contact in percent
finance SSC via email channel
Allocation of incoming customer contact in percent
finance SSC via employee portal channel
Allocation of incoming customer contact in percent
finance SSC via vendor portal channel
Allocation of incoming customer contact in percent
finance SSC via chat channel
Allocation of incoming customer contact in percent
finance SSC via walk-up channel
Allocation of incoming customer contact in percent
finance SSC via channels other than phone,
email, employee or vendor portal, chat, or walk-
up

Copyright 2016 APQC 451 of 584

 Formula Units
(Percentage of internal cost to perform process dollars
group "recruit, source, and select employees"
allocated to personnel * 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

(Percentage of internal cost to perform process dollars

group "recruit, source, and select employees"
allocated to personnel * 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

(Percentage of internal cost to perform process dollars

group "recruit, source, and select employees"
allocated to systems * 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)

(Percentage of internal cost to perform process dollars

group "recruit, source, and select employees"
allocated to personnel * 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)

Copyright 2016 APQC 452 of 584

 Formula Units
Total cost to perform the process group "recruit, dollars
source, and select" / (Total business entity
revenue * 0.001)
Total cost to perform the process group "recruit, dollars
source, and select" / Number of business entity
employees
Total cost to perform the process group "recruit, dollars
source, and select" / Total number of new hires
Response time in hours for a routine inquiry for hours
the process group "recruit, source, and select
employees"
Response time in hours for a non-routine inquiry hours
for the process group "recruit, source, and select
employees"
Cycle time in days from approval of job days
requisition to acceptance of job offer
Cycle time in days from identifying the need to days
hire a new employee to approval of job
requisition
Number of FTEs who perform the process group FTEs
"recruit, source, and select employees" / (Total
business entity revenue * .000000001)
Latest captured satisfaction rate of new hires with percent
the recruiting experience
Job offer acceptance rate for middle percent
management/specialist employees
Job offer acceptance rate for operational percent
worker/office staff employees
Job offer acceptance rate for senior percent
management/executive employees

Copyright 2016 APQC 453 of 584

 Formula Units
Percentage of management positions filled by percent
internal promotion versus external recruitment
for senior management/executive employees for
the past three years
Number of hours invested by hiring decision hours
makers per senior management/executive new
hire
Number of hours invested by hiring decision hours
makers per middle management/specialist new
hire
Number of hours invested by hiring decision hours
makers per operational worker/office staff new
hire
Number of business entity employees / Number employees
of FTEs who perform the process group "recruit,
source, and select employees"
Total number of new hires / Number of FTEs new hires
who perform the process group "recruit, source,
and select employees"
Middle management/specialist new hires percent
percentage
Operational workers/office workers new hires percent
percentage
Senior management/executive new hires percent
percentage
Number of non-routine inquiries received inquiries
monthly for the process group "recruit, source,
and select employees" / Number of business
entity employees
Number of routine inquiries received monthly for inquiries
the process group "recruit, source, and select
employees" / Number of business entity
employees

Copyright 2016 APQC 454 of 584

 Formula Units
Percentage of inquiries received for the process percent
group "reward and retain employees" through
digital communication channels
Percentage of inquiries received for the process percent
group "reward and retain employees" through
non-digital communication channels
Percentage of new hires from internal employee percent
referrals
Percentage of total cost of the process group percent
"Recruit, source, and select employees" allocated
to external cost
(Percentage of internal cost to perform process percent
group "recruit, source, and select employees"
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"

Percentage of internal cost to perform process percent

group "recruit, source, and select employees"
allocated to personnel * Percentage of total cost
of the process group "Recruit, source, and select
employees" allocated to internal cost * 0.01

(Percentage of internal cost to perform process percent

group "recruit, source, and select employees"
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"

Copyright 2016 APQC 455 of 584

 Formula Units
Percentage of internal cost to perform process percent
group "recruit, source, and select employees"
allocated to systems * Percentage of total cost of
the process group "Recruit, source, and select
employees" allocated to internal cost * 0.01

(Number of non-routine inquiries received percent

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

Number of routine inquiries received monthly for percent

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

Percentage of inquiries received for the process percent

group "recruit, source and select employees"
through digital communication channels
Percentage of the total inquiries received monthly percent
for the process group "recruit, source, and select
employees" via e-mail
Percentage of inquiries received monthly for the percent
process group "recruit, source, and select
employees" via channels other than e-mail,
phone, and face-to-face interaction

Copyright 2016 APQC 456 of 584

 Formula Units
Percentage of inquiries received monthly for the percent
process group "recruit, source, and select
employees" via face-to-face interaction
Percentage of inquiries received for the process percent
group "recruit, source and select employees"
through non-digital communication channels
Percentage of inquiries received monthly for the percent
process group "recruit, source, and select
employees" via phone
Permanent full-time positions as a percentage of percent
total new hires
Permanent part-time positions as a percentage of percent
total new hires
Contingent positions as a percentage of total new percent
hires
Percentage of internal cost to perform process percent
group "recruit, source, and select employees"
allocated to overhead and other costs *
Percentage of total cost of the process group
"Recruit, source, and select employees" allocated
to internal cost * 0.01

Percentage of management positions filled by percent

internal promotion versus external recruitment
for middle management/specialist employees for
the past three years

Copyright 2016 APQC 457 of 584

 Formula Units
(Percentage of middle management/specialist percent
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

((Percentage of internal cost to perform the dollars

process group piece "develop and counsel-
learning only" allocated to personnel/100) *
Internal cost to perform the process group piece
"develop and counsel-learning only") / (Total
business entity revenue * .001)

((Percentage of internal cost to perform the dollars

process group piece "develop and counsel-
learning only" allocated to personnel/100) *
Internal cost to perform the process group piece
"develop and counsel-learning only") / Number
of business entity employees

((Percentage of internal cost to perform the dollars

process group piece "develop and counsel-
performance and employee relations" allocated to
personnel/100) * Internal cost to perform the
process group piece "develop and counsel-
performance and employee relations") / (Total
business entity revenue * .001)

Copyright 2016 APQC 458 of 584

 Formula Units
((Percentage of internal cost to perform the dollars
process group piece "develop and counsel-
performance and employee relations" allocated to
personnel/100) * Internal cost to perform the
process group piece "develop and counsel-
performance and employee relations") / Number
of business entity employees

(Hardware costs associated with ownership for dollars

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)

(Percentage of internal cost to perform the dollars

process group "develop and counsel employees"
allocated to personnel cost * Percentage of total
cost to perform the process group "develop and
counsel employees" allocated to internal cost *
0.0001 * Total cost to perform the process group
"develop and counsel employees" ) / (Total
business entity revenue * 0.001)

Copyright 2016 APQC 459 of 584

 Formula Units
(Percentage of internal cost to perform the dollars
process group "develop and counsel employees"
allocated to personnel cost * Percentage of total
cost to perform the process group "develop and
counsel employees" allocated to internal cost *
0.0001 * Total cost to perform the process group
"develop and counsel employees" ) / Number of
business entity employees

(Total cost to perform the process group piece dollars

"develop and counsel-learning only" + Total cost
to perform the process group piece "develop and
counsel-performance and employee relations") /
Number of business entity employees

Total cost to perform the process group "develop dollars

and counsel employees" / (Total business entity
revenue * .001)
Total cost to perform the process group piece dollars
"develop and counsel-learning only" / (Total
business entity revenue * .001)
Total cost to perform the process group piece dollars
"develop and counsel-performance and employee
relations" / Number of business entity employees

Total cost to perform the process group piece dollars

"develop and counsel-performance and employee
relations" / (Total business entity revenue * .001)

Copyright 2016 APQC 460 of 584

 Formula Units
Total cost to perform the process group piece dollars
"develop and counsel-performance and employee
relations" / Number of business entity employees

Labor cost for temporary or contract employees dollars

to maintain and support LMS / Number of
temporary or contract employees required to
maintain and support LMS
Consultancy/third-party costs associated with dollars
ownership for your LMS / (Number of employees
who attend e-learning training + Number of
employees who attend classroom training)

Hardware costs associated with ownership for dollars

your LMS / (Number of employees who attend e-
learning training + Number of employees who
attend classroom training)
Software costs associated with ownership for dollars
your LMS / (Number of employees who attend e-
learning training + Number of employees who
attend classroom training)
Upgrade and maintenance costs associated with dollars
ownership for your LMS / (Number of employees
who attend e-learning training + Number of
employees who attend classroom training)

Labor cost for full or part-time employees to dollars

maintain and support LMS / Number of full or
part-time employees required to maintain and
support LMS

Copyright 2016 APQC 461 of 584

 Formula Units
((Hardware costs associated with ownership for percent
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 piece
"develop and counsel-learning only" ) * 100

Response time in hours for a non-routine inquiry hours

for the process group "develop and counsel
employees"
Response time in hours for a routine inquiry for hours
the process group "develop and counsel
employees"
(Number of FTEs who perform the process group FTEs
piece "develop and counsel-performance and
employee relations" + Number of FTEs who
perform the process group piece "develop and
counsel-learning only") / (Total business entity
revenue * .000000001)

Number of FTEs who perform the process group FTEs

piece "develop and counsel-learning only" /
(Total business entity revenue * .000000001)
Number of FTEs who perform the process group FTEs
piece "develop and counsel-performance and
employee relations" / (Total business entity
revenue * .000000001)

Copyright 2016 APQC 462 of 584

 Formula Units
Number of business entity employees / (Number employees
of FTEs who perform the process group piece
"develop and counsel-performance and employee
relations" + Number of FTEs who perform the
process group piece "develop and counsel-
learning only")

Number of business entity employees / Number employees

of FTEs who perform the process group piece
"develop and counsel-learning only"
Number of business entity employees / Number employees
of FTEs who perform the process group piece
"develop and counsel-performance and employee
relations"
Number of routine inquiries received monthly for inquiries
the process group "develop and counsel" /
Number of business entity employees
Number of non-routine inquiries received inquiries
monthly for the process group "develop and
counsel" / Number of business entity employees

(Percentage of internal cost to perform the percent

process group piece "develop and counsel-
learning only" allocated to systems*Internal cost
to perform the process group piece "develop and
counsel-learning only")/Total cost to perform the
process group piece "develop and counsel-
learning only"

Copyright 2016 APQC 463 of 584

 Formula Units
(Percentage of internal cost to perform the percent
process group piece "develop and counsel-
performance and employee relations" allocated to
systems*Internal cost to perform the process
group piece "develop and counsel-performance
and employee relations")/Total cost to perform
the process group piece "develop and counsel-
performance and employee relations"

Number of routine inquiries received monthly for percent

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

Percentage of inquiries received monthly for the percent

process group "develop and counsel employees"
via channels other than e-mail, phone, and face-
to-face interaction
Percentage of inquiries received for the process percent
group "develop and counsel employees"
employees" through digital communication
channels
Percentage of inquiries received monthly for the percent
process group "develop and counsel employees"
via face-to-face interaction
Percentage of inquiries received for the process percent
group "develop and counsel employees"
employees" through non-digital communication
channels
Percentage of inquiries received monthly for the percent
process group "develop and counsel" via phone

Copyright 2016 APQC 464 of 584

 Formula Units
Number of non-routine inquiries received percent
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

(Percentage of internal cost to perform the percent

process group piece "develop and counsel-
learning only" allocated to overhead*Internal cost
to perform the process group piece "develop and
counsel-learning only")/Total cost to perform the
process group piece "develop and counsel-
learning only"

(Percentage of internal cost to perform the percent

process group piece "develop and counsel-
performance and employee relations" allocated to
overhead*Internal cost to perform the process
group piece "develop and counsel-performance
and employee relations")/Total cost to perform
the process group piece "develop and counsel-
performance and employee relations"

(Percentage of internal cost to perform the percent

process group piece "develop and counsel-
learning only" allocated to personnel*Internal
cost to perform the process group piece "develop
and counsel-learning only")/Total cost to perform
the process group piece "develop and counsel-
learning only"

Copyright 2016 APQC 465 of 584

 Formula Units
(Percentage of internal cost to perform the percent
process group piece "develop and counsel-
performance and employee relations" allocated to
personnel*Internal cost to perform the process
group piece "develop and counsel-performance
and employee relations")/Total cost to perform
the process group piece "develop and counsel-
performance and employee relations"

(Percentage of internal cost to perform the percent

process group piece "develop and counsel-
learning only" allocated to costs other than
personnel, systems, and overhead*Internal cost to
perform the process group piece "develop and
counsel-learning only")/Total cost to perform the
process group piece "develop and counsel-
learning only"

(Percentage of internal cost to perform the percent

process group piece "develop and counsel-
performance and employee relations" allocated to
costs other than personnel, systems, and
overhead*Internal cost to perform the process
group piece "develop and counsel-performance
and employee relations")/Total cost to perform
the process group piece "develop and counsel-
performance and employee relations"

Percentage of inquiries received monthly for the percent

process group "develop and counsel" via e-mail
(Outsourced cost to perform the process group percent
piece "develop and counsel-learning only"/Total
cost to perform the process group piece "develop
and counsel-learning only")*100

Copyright 2016 APQC 466 of 584

 Formula Units
(Outsourced cost to perform the process group percent
piece "develop and counsel-performance and
employee relations"/Total cost to perform the
process group piece "develop and counsel-
performance and employee relations")*100

Percentage of internal cost to perform the process percent

group "develop and counsel employees" allocated
to personnel cost * 0.01 * Percentage of total cost
to perform the process group "develop and
counsel employees" allocated to internal cost

Percentage of internal cost to perform the process percent

group "develop and counsel employees" allocated
to systems cost * 0.01 * Percentage of total cost
to perform the process group "develop and
counsel employees" allocated to internal cost

Percentage of internal cost to perform the process percent

group "develop and counsel employees" allocated
to overhead and other costs * 0.01 * Percentage
of total cost to perform the process group
"develop and counsel employees" allocated to
internal cost

Percentage of total cost to perform the process percent

group "develop and counsel employees" allocated
to external cost
(Total base pay for middle management/specialist dollars
employees + Total overtime pay for middle
management/specialist employees + Total
variable pay for middle management/specialist
employees) / Number of middle
management/specialist employees

Copyright 2016 APQC 467 of 584

 Formula Units
(Total base pay for operational worker/office dollars
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

(Total base pay for senior management/executive dollars

employees + Total overtime pay for senior
management/executive employees + Total
variable pay for senior management/executive
employees) / Number of senior
management/executive employees

Total cost to perform the process group "reward dollars

and retain employees" / Number of business
entity employees
Total cost to perform the process group "reward dollars
and retain employees" / (Total business entity
revenue * .001)
((Percentage of internal cost to perform the dollars
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)

((Percentage of internal cost to perform the dollars

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

Response time in hours for a non-routine inquiry hours

for the process group "reward and retain
employees"

Copyright 2016 APQC 468 of 584

 Formula Units
Response time in hours for a routine inquiry for hours
the process group "reward and retain employees"

Average tenure in months for business entity months

agents
Number of FTEs who perform the process group FTEs
"reward and retain employees" / (Total business
entity revenue * .000000001)
Number of business entity employees / Number employees
of FTEs who perform the process group "reward
and retain employees"
Number of days absent due to sickness excluding days
maternity and paternity leave per employee

Number of days absent due to sickness, days

maternity, and paternity leave per employee
Number of non-routine inquiries received inquiries
monthly for the process group "reward and retain
employees" / Number of business entity
employees
Number of routine inquiries received monthly for inquiries
the process group "reward and retain
employees" / Number of business entity
employees
Outsourced cost to perform the process group percent
"reward and retain employees"/Total cost to
perform the process group "reward and retain
employees"*100

Copyright 2016 APQC 469 of 584

 Formula Units
(Percentage of internal cost to perform the percent
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"

Percentage of inquiries received monthly for the percent

process group "reward and retain employees" via
e-mail
Percentage of inquiries received monthly for the percent
process group "reward and retain employees" via
phone
Total base pay for middle management/specialist dollars
employees / Number of middle
management/specialist employees
Total base pay for operational worker/office staff dollars
employees / Number of operational worker/office
staff employees
Total base pay for senior management/executive dollars
employees / Number of senior
management/executive employees
(Percentage of internal cost to perform the percent
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"

Number of vacation days per year per employee days

Copyright 2016 APQC 470 of 584

 Formula Units
(Percentage of internal cost to perform the percent
process group "reward and retain employees"
allocated to overhead*Internal cost to perform the
process group "reward and retain
employees")/Total cost to perform the process
group "reward and retain employees"

(Percentage of internal cost to perform the percent

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"

Percentage of inquiries received monthly for the percent

process group "reward and retain employees" via
face-to-face interaction
Number of non-routine inquiries received percent
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

Number of routine inquiries received monthly for percent

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

Percentage of inquiries received monthly for the percent

process group "reward and retain employees" via
channels other than e-mail, phone, and face-to-
face interaction

Copyright 2016 APQC 471 of 584

 Formula Units
(Total overtime pay for senior percent
management/executive employees/Total pay for
senior management/executive employees)*100
(Total overtime pay for middle percent
management/specialist employees/Total pay for
middle management/specialist employees)*100
(Total overtime pay for operational worker/office percent
staff employees/Total pay for operational
worker/office staff employees)*100
(Percentage of internal cost of the process group percent
"Reward and retain employees" allocated to
overhead and other costs * Percentage of total
cost of the process group "Reward and retain
employees" allocated to internal cost * 0.01)

((Percentage of internal cost to perform the dollars

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)

((Percentage of internal cost to perform the dollars

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

Total cost to perform the process group "redeploy dollars

and retire employees" / Number of business
entity employees
Total cost to perform the process group "redeploy dollars
and retire employees" / (Total business entity
revenue * .001)

Copyright 2016 APQC 472 of 584

 Formula Units
Response time in hours for a routine inquiry for hours
the process group "redeploy and retire
employees"
Response time in hours for a non-routine inquiry hours
for the process group "redeploy and retire
employees"
Number of FTEs who perform the process group FTEs
"redeploy and retire employees" / (Total business
entity revenue * .000000001)
Number of vacancies filled by internal candidates internal hires
/ Number of FTEs who perform the process
group "redeploy and retire employees"
Number of business entity employees / Number employees
of FTEs who perform the process group
"redeploy and retire employees"
Number of non-routine inquiries received inquiries
monthly for the process group "redeploy and
retire employees" / Number of business entity
employees
Number of routine inquiries received monthly for inquiries
the process group "redeploy and retire
employees" / Number of business entity
employees
(Percentage of internal cost to perform the percent
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"

Percentage of inquiries received for the process percent

group "redeploy and retire employees"
employees" through digital communication
channels

Copyright 2016 APQC 473 of 584

 Formula Units
Percentage of inquiries received for the process percent
group "redeploy and retire employees"
employees" through non-digital communication
channels
Number of non-routine inquiries received percent
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

Number of routine inquiries received monthly for percent

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

(Percentage of internal cost to perform the percent

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"

(Percentage of internal cost to perform the percent

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"

Copyright 2016 APQC 474 of 584

 Formula Units
(Percentage of internal cost to perform the percent
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"

Outsourced cost to perform the process group percent

"redeploy and retire employees"/Total cost to
perform the process group "redeploy and retire
employees"*100
Percentage of inquiries received monthly for the percent
process group "redeploy and retire" via face-to-
face interaction
Percentage of inquiries received monthly for the percent
process group "redeploy and retire" via channels
other than e-mail, phone, and face-to-face
interaction
Percentage of inquiries received monthly for the percent
process group "redeploy and retire" via e-mail
Percentage of inquiries received monthly for the percent
process group "redeploy and retire" via phone
(Percentage of total cost to perform the process percent
group "redeploy and retire employees" allocated
to internal costs * Percentage of internal costs of
the process group "Redeploy and retire
employees" allocated to overhead and other
costs) / 100

Copyright 2016 APQC 475 of 584

 Formula Units
Cycle time in days from identifying the need to days
hire a new employee to approval of job
requisition + Cycle time in days from approval of
job requisition to acceptance of job offer + Cycle
time in days from job offer acceptance until new
hire begins in the agreed position, including time
for orientation and initial set-up

Cycle time in days from job offer acceptance days

until new hire begins in the agreed position,
including time for orientation and initial set-up
Percentage of middle management/specialist percent
employees who joined in the past 12 months that
are still within your business entity
Percentage of senior management/executive percent
employees who joined in the past 12 months that
are still within your business entity
Percentage of operational worker/office staff percent
employees who joined in the past 12 months who
are still within your business entity
Annual number of job requisitions/ Number of job requisitions
FTEs who perform the process group "recruit,
source, and select employees"
(Total number of new hires / Annual number of percent
job requisitions) * 100
(Total number of new hires / Number of business percent
entity employees) * 100
Percentage of management positions filled by percent
internal promotion versus external recruitment
for operational worker/office staff employees for
the past three years

Copyright 2016 APQC 476 of 584

 Formula Units
(Percentage of total cost to perform the process dollars
group "develop and counsel employees" allocated
to the process "manage employee orientation and
deployment" * 0.01 * Total cost to perform the
process group "develop and counsel employees" )
/ (Total business entity revenue * 0.001)

(Percentage of total cost to perform the process dollars

group "develop and counsel employees" allocated
to the process "manage employee orientation and
deployment" * 0.01 * Total cost to perform the
process group "develop and counsel employees" )
/ Number of business entity employees

Percentage of total cost to perform the process percent

group "develop and counsel employees" allocated
to the process "manage employee orientation and
deployment"

(Percentage of total cost to perform the process dollars

group "develop and counsel employees" allocated
to the process "manage employee performance" *
0.01 * Total cost to perform the process group
"develop and counsel employees" ) / Number of
business entity employees

(Percentage of total cost to perform the process dollars

group "develop and counsel employees" allocated
to the process "manage employee performance" *
0.01 * Total cost to perform the process group
"develop and counsel employees" ) / (Total
business entity revenue * 0.001)

Copyright 2016 APQC 477 of 584

 Formula Units
Cycle time in days from start to finish for a days
formal performance review for a middle
management/specialist employee
Cycle time in days from start to finish for a days
formal performance review for an operational
worker/office staff employee
Cycle time in days from start to finish for a days
formal performance review for a senior
management/executive employee
Percentage of operational worker/office staff percent
employees who receive a formal performance
review
Percentage of senior management/executive percent
employees who receive a formal performance
review
Percentage of middle management/specialist percent
employees who receive a formal performance
review
Percentage of total cost to perform the process percent
group "develop and counsel employees" allocated
to the process "manage employee performance"

(Percentage of total cost to perform the process dollars

group "develop and counsel employees" allocated
to the process "manage employee development" *
0.01 * Total cost to perform the process group
"develop and counsel employees" ) / (Total
business entity revenue * 0.001)

Copyright 2016 APQC 478 of 584

 Formula Units
(Percentage of total cost to perform the process dollars
group "develop and counsel employees" allocated
to the process "manage employee development" *
0.01 * Total cost to perform the process group
"develop and counsel employees" ) / Number of
business entity employees

Percentage of total cost to perform the process percent

group "develop and counsel employees" allocated
to the process "manage employee development"

Total cost to perform the process "Develop and dollars

train employees" / Number of business entity
employees
(Percentage of internal cost of the process dollars
"Develop and train employees" allocated to
personnel cost * Percentage of total cost of the
process "Develop and train employees" allocated
to internal cost * Total cost to perform the
process "Develop and train employees" *
0.0001) / (Total business entity revenue * 0.001)

(Percentage of internal cost of the process dollars

"Develop and train employees" allocated to
personnel cost * Percentage of total cost of the
process "Develop and train employees" allocated
to internal cost * Total cost to perform the
process "Develop and train employees" *
0.0001) / Number of business entity employees

Total cost to perform the process "Develop and dollars

train employees" / (Total business entity revenue
* 0.001)
Internal cost for learning administration / (Total dollars
business entity revenue * 0.0010)

Copyright 2016 APQC 479 of 584

 Formula Units
Internal cost for learning administration/ Number dollars
of business entity employees
Budget for learning for the process group dollars
"develop and counsel-learning only"/Number of
business entity employees
Number of calendar days per employee to close days
an identified skill or capability gap through
training
Cycle time in days to close an identified skill or days
capability gap through training for an operational
worker/office staff employee
Cycle time in days to close an identified skill or days
capability gap through training for a middle
management/specialist employee
Cycle time in days to close an identified skill or days
capability gap through training for a senior
management/executive
Percentage of CEO and senior leadership time put percent
toward leadership development
Number of FTEs who perform learning FTEs
administrative activities (exclude the activities
for processing and distributing payments) / (Total
business entity revenue*.000000001)
Percentage of middle management/specialists percent
who attend management development programs

Percentage of operational worker/office staff who percent

attend management development programs

Percentage of senior management/executives who percent

attend management development programs

Copyright 2016 APQC 480 of 584

 Formula Units
Number of hours for developing classroom hours
training / Number of employees who attend
classroom training
Number of hours for developing e-learning hours
training / Number of employees who attend e-
learning training
Number of FTEs who perform the process FTEs
"Develop and train employees" / (Total business
entity revenue * .000000001)
Number of business entity employees / Number employees
of FTEs who perform the process "Develop and
train employees"
Number of business entity employees / Number employees
of FTEs who perform learning administrative
activities (exclude the activities for processing
and distributing payments)
Percentage of learning days delivered through percent
classroom instruction provided by your
organization
Percentage of learning days delivered through percent
external classroom instruction
Percentage of learning days delivered through on- percent
the-job training
Percentage of learning days delivered through percent
training methods other than computer based
training, correspondence courses, virtual
instructor led courses, internal and external
classroom instruction, and on-the-job training

Number of days dedicated to formal learning per days

employee
Number of days dedicated to formal learning per days
middle management/specialist employee

Copyright 2016 APQC 481 of 584

 Formula Units
Number of days dedicated to formal learning per days
operational worker/office staff employee
Number of days dedicated to formal learning per days
senior management/executive employee
Percentage of total cost to perform the process percent
group "develop and counsel employees" allocated
to the process "develop and train employees"

Percentage of internal cost of the process percent

"Develop and train employees" allocated to
personnel cost * 0.01 * Percentage of total cost of
the process "Develop and train employees"
allocated to internal cost

Percentage of internal cost of the process percent

"Develop and train employees" allocated to
systems cost * 0.01 * Percentage of total cost of
the process "Develop and train employees"
allocated to internal cost

Percentage of internal cost of the process percent

"Develop and train employees" allocated to
overhead and other costs * 0.01 * Percentage of
total cost of the process "Develop and train
employees" allocated to internal cost

Percentage of total cost of the process "Develop percent

and train employees" allocated to external cost

Percentage of per-employee learning days percent

delivered using computer based training
Percentage of per-employee learning days percent
delivered using correspondence courses and or
virtual, instructor-led classroom-based training
delivered online

Copyright 2016 APQC 482 of 584

 Formula Units
Percentage of training programs developed percent
externally
Percentage of training programs developed percent
internally
Percentage of training programs developed percent
through other channels
Percentage of training programs developed percent
through partnerships with external specialists
Percentage of learning days delivered through percent
streaming video
Percentage of learning days delivered through a percent
virtual or classroom-based training online

Percentage of learning days delivered through percent

computer-based training (self-instruction)
installed from CD-ROM
Percentage of learning days delivered through a percent
computer-based training (self-instruction) over
the web (either directly or downloaded)

Percentage of learning days delivered through percent

correspondence courses
Percentage of learning days delivered through e- percent
learning (interactive)
Average agent salary dollars

Percentage of salaries for all senior percent

management/executive employees that is
performance-related pay
Percentage of salaries for all operational percent
worker/office staff employees that is
performance-related pay

Copyright 2016 APQC 483 of 584

 Formula Units
Percentage of salaries for all middle percent
management/specialist employees that is
performance-related pay
Internal cost for payroll administration / (Total dollars
business entity revenue * 0.0010)
Internal cost for payroll administration/Number dollars
of business entity employees
Number of FTEs who perform payroll FTEs
administrative activities (exclude the activities
for processing and distributing payments) / (Total
business entity revenue*.000000001)
Number of business entity employees / Number employees
of FTEs who perform payroll administrative
activities (exclude the activities for processing
and distributing payments)
(Total expenditure for expatriation / Total costs percent
of continuing operations)*100
(Total cost of relocation expenses paid to percent
employees / Total costs of continuing
operations)*100
(Total expenditure for repatriation / Total costs of percent
continuing operations)*100
Cycle time in days to process an employee's days
retirement
Cycle time in days to process an expatriation days
from identification of need for expatriation to
date of transfer
Cycle time in days to process a repatriation from days
identification of need for repatriation to date of
transfer
Cycle time in days from request for leave of days
absence to confirmation of absence to employee

Copyright 2016 APQC 484 of 584

 Formula Units
Cycle time in days for the internal transfer days
process
Agent involuntary attrition rate percent

Agent voluntary attrition rate percent

(Number of involuntary employee terminations / percent

Number of business entity employees) * 100
(Number of voluntary employee percent
terminations/Number of business entity
employees)*100
(Number of involuntary employee terminations percent
for middle management/specialist employees /
Number of involuntary employee terminations) *
100
(Number of involuntary employee terminations percent
for operational worker/office staff employees /
Number of involuntary employee
terminations)*100
(Number of involuntary employee terminations percent
for senior management/executive employees /
Number of involuntary employee terminations) *
100
Percentage of employees redeployed for reasons percent
other than filling a vacancy

((Number of voluntary employee percent

terminations+Number of involuntary employee
terminations)/Number of business entity
employees)*100

Copyright 2016 APQC 485 of 584

 Formula Units
(Number of voluntary employee terminations for percent
operational worker/office staff employees /
Number of voluntary employee
terminations)*100
Percentage of business entity's work force that percent
are expatriates
(Number of middle management/specialist percent
employee vacancies filled by internal candidates /
Number of vacancies filled by internal
candidates)*100
(Number of operational worker/office staff percent
employee vacancies filled by internal candidates /
Number of vacancies filled by internal
candidates)*100
(Number of senior management/executive percent
employee vacancies filled by internal candidates /
Number of vacancies filled by internal
candidates)*100
(Number of voluntary employee terminations for percent
middle management/specialist employees /
Number of voluntary employee
terminations)*100
(Number of voluntary senior percent
management/executive employee terminations /
Number of voluntary employee
terminations)*100
Percentage of vacancies at your business entity percent
that are filled by internal candidates
(Number of employees relocated within your percent
country / Number of business entity
employees)*100

Copyright 2016 APQC 486 of 584

 Formula Units
Cycle time in days for the function "develop and days
manage human capital" to fulfill an ad hoc
information request
Response time in hours for a non-routine inquiry hours
for the process group "manage employee
information"
Response time in hours for a routine inquiry for hours
the process group "manage employee
information"
Number of routine inquiries received monthly for inquiries
the process group "manage employee
information" / Number of business entity
employees
Number of non-routine inquiries received inquiries
monthly for the process group "manage employee
information" / Number of business entity
employees
Number of non-routine inquiries received percent
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

Number of routine inquiries received monthly for percent

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

Copyright 2016 APQC 487 of 584

 Formula Units
Percentage of inquiries received monthly for the percent
process group "manage employee information"
via channels other than e-mail, phone, and face-
to-face interaction
Percentage of inquiries received for the process percent
group "manage employee information"
employees" through digital communication
channels
Percentage of inquiries received monthly for the percent
process group "manage employee information"
via e-mail
Percentage of inquiries received monthly for the percent
process group "manage employee information"
via face-to-face interaction
Percentage of inquiries received for the process percent
group "manage employee information"
employees" through non-digital communication
channels
Percentage of inquiries received monthly for the percent
process group "manage employee information"
via phone
Cycle time in days to resolve an employee days
grievance
(Total annual IT cost (excluding Dollars
depreciation/amortization) * Percentage of total
IT cost (excluding depreciation/amortization)
allocated to IT operating cost * Percentage of IT
operating cost (excluding
depreciation/amortization) dedicated to process
"manage the business of IT" *.0001) / (Total
business entity revenue * 0.0010)

Copyright 2016 APQC 488 of 584

 Formula Units
Costs other than personnel, systems, overhead, dollars
and outsourced to perform the process group
"manage business resiliency and risk" / (Total
business entity revenue * 0.000010)

Outsourced cost to perform the process group dollars

"manage business resiliency and risk" / (Total
business entity revenue * 0.000010)

Outsourced cost to perform the process group dollars

"manage the business of IT" / (Total business
entity revenue * 0.000010)

Overhead cost to perform the process group dollars

"manage business resiliency and risk" / (Total
business entity revenue * 0.000010)

Costs other than personnel, systems, overhead, dollars

and outsourced to perform the process group
"manage the business of IT" / (Total business
entity revenue * 0.000010)
Systems cost to perform the process group dollars
"manage business resiliency and risk" / (Total
business entity revenue * 0.000010)

Overhead cost to perform the process group dollars

"manage the business of information technology"
/ (Total business entity revenue * 0.000010)

Personnel cost to perform the process group dollars

"manage the business of IT" / (Total business
entity revenue * 0.0010)

Copyright 2016 APQC 489 of 584

 Formula Units
Personnel cost to perform the process group dollars
"manage business resiliency and risk" / (Total
business entity revenue * 0.0010)
Systems cost to perform the process group dollars
"manage the business of information technology"
/ (Total business entity revenue * 0.000010)

Total cost to perform the process group "manage dollars

the business of IT" / (Total business entity
revenue * 0.0010)
Total cost to perform the process group "manage dollars
business resiliency and risk" / (Total business
entity revenue * 0.0010)
Time in months to respond to a major business months
shift
Time in weeks to close an identified IT skill or weeks
capability gap
Average level of experience in years for FTEs years
who perform the process group "manage business
resiliency and risk"
Average level of experience in years for FTEs years
who perform the process group "manage the
business of IT"
(Number of FTEs who perform the function FTEs
"manage information technology" * Percentage
of IT FTEs performing the process area "manage
the business of IT" *.01) / (Total business entity
revenue * 0.0000000010)

Hours of training per employee supporting hours per year

product development

Copyright 2016 APQC 490 of 584

 Formula Units
(IT budget allocated to the process group percent
"manage business resiliency and risk" / IT
budget, including depreciation/amortization, for
the past year) * 100.0
(IT budget allocated to the process group percent
"manage the business of information technology"
/ IT budget, including depreciation/amortization,
for the past year) * 100.0

Percentage of IT operating cost (excluding Percent

depreciation/amortization) dedicated to process
"manage the business of IT"

Percentage of IT cost allocated to the process percent

group "manage business resiliency and risk"

Copyright 2016 APQC 491 of 584

 Formula Units
(Total cost to perform the process group "manage percent
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

Percentage of IT FTEs performing the process percent

area "manage the business of IT"

Percentage of IT workforce expected to be newly percent

hired within 1 year
Percentage of IT workforce expected to be percent
replaced for other reasons within 1 year
Percentage of IT workforce expected to retire percent
within 1 year

Copyright 2016 APQC 492 of 584

 Formula Units
(Total annual IT cost (excluding Dollars
depreciation/amortization) * Percentage of total
IT cost (excluding depreciation/amortization)
allocated to IT operating cost * Percentage of IT
operating cost (excluding
depreciation/amortization) dedicated to process
"develop and manage IT customer relationships"
*.0001) / (Total business entity revenue * 0.0010)

Total cost to perform the process group "develop dollars

and manage IT customer relationships" / (Total
business entity revenue * 0.0010)

Personnel cost to perform the process group dollars

"develop and manage IT customer
relationships" / (Total business entity revenue *
0.0010)
Systems cost to perform the process group dollars
"develop and manage IT customer
relationships" / (Total business entity revenue *
0.000010)

Overhead cost to perform the process group dollars

"develop and manage IT customer
relationships" / (Total business entity revenue *
0.000010)
Outsourced cost to perform the process group dollars
"develop and manage IT customer
relationships" / (Total business entity revenue *
0.000010)

Copyright 2016 APQC 493 of 584

 Formula Units
Costs other than personnel, systems, overhead, dollars
and outsourced to perform the process group
"develop and manage IT customer
relationships" / (Total business entity revenue *
0.000010)

(Number of FTEs who perform the function FTEs

"manage information technology" * Percentage
of IT FTEs performing the process area "Develop
and manage IT customer relationships" *.01) /
(Total business entity revenue * 0.0000000010)

Average level of experience in years for FTEs years

who perform the process group "develop and
manage IT customer relationships"
(IT budget allocated to the process group percent
"develop and manage IT customer
relationships" / IT budget, including
depreciation/amortization, for the past year) *
100.0

Copyright 2016 APQC 494 of 584

 Formula Units
(Total cost to perform the process group "develop percent
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

Percentage of IT FTEs performing the process percent

area "Develop and manage IT customer
relationships"
Percentage of IT operating cost (excluding Percent
depreciation/amortization) dedicated to process
"develop and manage IT customer relationships"

Planning horizon in years for IT solutions aligned years

with organizational strategy

Copyright 2016 APQC 495 of 584

 Formula Units
(IT budget dedicated to supporting product dollars
development*Percentage of the IT budget
dedicated to "evaluate and communicate IT
business value and performance"*0.01) / (Total
business entity revenue* 0.0010)

Average ROI for level-5 solutions percent

Average ROI for non-level-5 solutions percent

Average IT solution impact for Level 5 solutions benefit to cost

Average IT solution impact for non-Level 5 benefit to cost

solutions
Number of IT FTEs supporting the process FTEs
"evaluate and communicate IT business value and
performance" / (Total business entity revenue *
0.000000001)
(IT budget dedicated to supporting product dollars
development*Percentage of the IT budget
dedicated to "develop IT services and solutions
strategy"*0.01) / (Total business entity revenue*
0.0010)

Cycle time from lead identification to hand-off days

for Level 5 solutions
Cycle time from lead identification to hand-off days
for non-Level 5 solutions

Percentage of solutions meeting IT strategy percent

Copyright 2016 APQC 496 of 584

 Formula Units
Percentage of solutions for repeat customers percent

Level 5 solutions provided for and accepted by percent

the customer as a percentage of total potential
solutions
Non-Level 5 solutions provided for and accepted percent
by the customer as a percentage of total potential
solutions
Number of IT FTEs supporting the process FTEs
"develop IT services and solutions strategy" /
(Total business entity revenue * 0.000000001)
(IT budget dedicated to supporting product dollars
development*Percentage of the IT budget
dedicated to "manage IT customer
satisfaction"*0.01) / (Total business entity
revenue* 0.0010)

NPS for IT solutions percent

Percentage of IT solutions meeting schedule for percent

Level 5 solutions
Percentage of IT solutions meeting schedule for percent
non-Level 5 solutions
Number of IT FTEs supporting the process FTEs
"manage IT customer satisfaction" / (Total
business entity revenue * 0.000000001)

Copyright 2016 APQC 497 of 584

 Formula Units
((Percentage of total cost of the process dollars
"planning, budgeting, and forecasting" allocated
to internal costs * .01 * Total cost to perform the
process "perform
planning/budgeting/forecasting") + (Percentage
of total cost of the process "perform cost
accounting and control" and "perform cost
management" allocated to internal costs * .01 *
Total cost to perform the processes "perform cost
accounting and control" and "perform cost
management") + (Percentage of total cost of the
process "evaluate and manage financial
performance" allocated to internal costs * .01 *
Total cost to perform the process "evaluate and
manage financial performance")) / (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")

Copyright 2016 APQC 498 of 584

 Formula Units
((Percentage of total cost of the process dollars
"planning, budgeting, and forecasting" allocated
to external costs * .01 * Total cost to perform the
process "perform
planning/budgeting/forecasting") + (Percentage
of total cost of the process "perform cost
accounting and control" and "perform cost
management" allocated to external costs * .01 *
Total cost to perform the processes "perform cost
accounting and control" and "perform cost
management") + (Percentage of total cost of the
process "evaluate and manage financial
performance" allocated to external costs * .01 *
Total cost to perform the process "evaluate and
manage financial performance")) / (Total
business entity revenue * .001)

Copyright 2016 APQC 499 of 584

 Formula Units
((Percentage of internal costs of the process dollars
"planning, budgeting, and forecasting" allocated
to overhead and other costs * Percentage of total
cost of the process "planning, budgeting, and
forecasting" allocated to internal costs * .0001 *
Total cost to perform the process "perform
planning/budgeting/forecasting") + (Percentage
of internal costs of the processes "perform cost
accounting and control" and "perform cost
management" allocated to overhead and other
costs * Percentage of total cost of the process
"perform cost accounting and control" and
"perform cost management" allocated to internal
costs * .0001 * Total cost to perform the
processes "perform cost accounting and control"
and "perform cost management") + (Percentage
of internal costs of the process "evaluate and
manage financial performance" allocated to
overhead and other costs * Percentage of total
cost of the process "evaluate and manage
financial performance" allocated to internal costs
* .0001 * Total cost to perform the process
"evaluate and manage financial performance")) /
(Total business entity revenue * .00001)

Copyright 2016 APQC 500 of 584

 Formula Units
(Percentage of internal costs of the processes dollars
"perform cost accounting and control" and
"perform cost management" allocated to
overhead and other 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)

(Percentage of total cost of the process "perform dollars

cost accounting and control" and "perform cost
management" allocated to internal costs * .01 *
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"

Copyright 2016 APQC 501 of 584

 Formula Units
((Percentage of internal costs of the process dollars
"planning, budgeting, and forecasting" allocated
to personnel costs * Percentage of total cost of
the process "planning, budgeting, and
forecasting" allocated to internal costs * .0001 *
Total cost to perform the process "perform
planning/budgeting/forecasting") + (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 * .0001 *
Total cost to perform the processes "perform cost
accounting and control" and "perform cost
management") + (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 * .0001 * Total cost to perform the
process "evaluate and manage financial
performance")) / (Total business entity revenue
* .001)

Copyright 2016 APQC 502 of 584

 Formula Units
((Percentage of internal costs of the process dollars
"planning, budgeting, and forecasting" allocated
to personnel costs * Percentage of total cost of
the process "planning, budgeting, and
forecasting" allocated to internal costs * .0001 *
Total cost to perform the process "perform
planning/budgeting/forecasting") + (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 * .0001 *
Total cost to perform the processes "perform cost
accounting and control" and "perform cost
management") + (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 * .0001 * Total cost to perform the
process "evaluate and manage financial
performance")) / (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")

Copyright 2016 APQC 503 of 584

 Formula Units
((Percentage of internal costs of the process dollars
"planning, budgeting, and forecasting" allocated
to systems costs * Percentage of total cost of the
process "planning, budgeting, and forecasting"
allocated to internal costs * .0001 * Total cost to
perform the process "perform
planning/budgeting/forecasting") + (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 * .0001 *
Total cost to perform the processes "perform cost
accounting and control" and "perform cost
management") + (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 * .0001 * Total cost to perform the
process "evaluate and manage financial
performance")) / (Total business entity revenue
* .00001)

(Total cost to perform the process "perform dollars

planning/budgeting/forecasting" + Total cost to
perform the processes "perform cost accounting
and control" and "perform cost management" +
Total cost to perform the process "evaluate and
manage financial performance") / (Total business
entity revenue * .001)

Copyright 2016 APQC 504 of 584

 Formula Units
(Total cost to perform the process "perform dollars
planning/budgeting/forecasting" + Total cost to
perform the processes "perform cost accounting
and control" and "perform cost management" +
Total cost to perform the process "evaluate and
manage financial performance") / (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")

(Percentage of internal cost of the processes dollars

"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)

(Percentage of total cost of the process "perform dollars

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)

Copyright 2016 APQC 505 of 584

 Formula Units
(Percentage of internal costs of the processes dollars
"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"

(Percentage of internal costs of the processes dollars

"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)

Total cost to perform the processes "perform cost dollars

accounting and control" and "perform cost
management" / (Total business entity revenue *
0.001)
Total cost to perform the processes "perform cost dollars
accounting and control" and "perform cost
management" / Number of FTEs who perform the
processes "perform cost accounting and control"
and "perform cost management"

Copyright 2016 APQC 506 of 584

 Formula Units
Number of FTEs who perform the processes FTEs
"perform cost accounting and control" and
"perform cost management" / (Total business
entity revenue * .000000001)
(Number of FTEs who perform the process FTEs
"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)

((Number of FTEs who perform the process percent

"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

(Total cost to perform the process "process dollars

customer credit" + Total cost to perform the
process "manage sales orders" + Total cost to
perform the process "invoice customer") / (Total
business entity revenue * .0010)

Copyright 2016 APQC 507 of 584

 Formula Units
(Total cost to perform the process "process dollars
customer credit" + Total cost to perform the
process "invoice customer" + Total cost to
perform the process "process accounts receivable
(AR)" + Total cost to perform the process
"manage and process adjustments/deductions" +
Total cost to perform the process "manage and
process collections") / (Total business entity
revenue * 0.001)

(Number of FTEs who perform the process FTEs

"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)

((Number of FTEs who perform the process percent

"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

(Number of active customers in customer master percent

file / Number of customers in the customer
master file) * 100.0

Copyright 2016 APQC 508 of 584

 Formula Units
((Total cost to perform the process "manage dollars
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")

Copyright 2016 APQC 509 of 584

 Formula Units
((Total cost to perform the process "manage dollars
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)

(Total cost to perform the process "manage dollars

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)

Copyright 2016 APQC 510 of 584

 Formula Units
((Total cost to perform the process "manage percent
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

(Total cost to perform the process "manage dollars

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)

(Total cost to perform the process "manage dollars

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")

Cycle time in calendar days between running trial days

balance to completing the consolidated financial
statements
(Number of FTEs who perform the process FTEs
"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)

Copyright 2016 APQC 511 of 584

 Formula Units
(Number of FTEs who perform the process FTEs
"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)

((Number of FTEs who perform the process percent

"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

(Number of FTEs who perform the process FTEs

"perform capital planning and project approval" +
Number of FTEs who perform the process
"perform capital project accounting") / (Total
business entity revenue * .000000001)

((Number of FTEs who perform the process percent

"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

Copyright 2016 APQC 512 of 584

 Formula Units
((Total cost to perform the process "report time" dollars
* Percentage of total cost to perform the process
"report time" allocated to internal costs *
Percentage of internal costs of the process "report
time" allocated to personnel costs * 0.0001) +
(Total cost to perform the process "manage pay"
* Percentage of total cost of the process "manage
pay" allocated to internal costs * Percentage of
internal costs of the process "manage pay"
allocated to personnel costs * 0.0001) + (Total
cost to perform the process "process payroll
taxes" * Percentage of total cost to perform the
process "process payroll taxes" allocated to
internal costs * Percentage of internal costs of the
process "report payroll taxes" allocated to
personnel costs * 0.0001)) / (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 cost to perform the process "report time" + dollars

Total cost to perform the process "manage pay" +
Total cost to perform the process "process payroll
taxes") / (Total business entity revenue * 0.001)

(Total cost to perform the process "report dollars

time"+Total cost to perform the process "manage
pay"+Total cost to perform the process "process
payroll taxes")/Number of payroll disbursements

Copyright 2016 APQC 513 of 584

 Formula Units
(Total cost to perform the process "report time" + dollars
Total cost to perform the process "manage pay" +
Total cost to perform the process "process payroll
taxes") / Total number of employees paid

(Total cost to perform the process "report time" + dollars

Total cost to perform the process "manage pay" +
Total cost to perform the process "process payroll
taxes") / (Number of payroll disbursements *
Percentage of payroll disbursements that were
manual cheques * .01)

(Total cost to perform the process "report time" + dollars

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")

(Total cost to perform the process "report time" + dollars

Total cost to perform the process "manage pay" +
Total cost to perform the process "process payroll
taxes") / Number of payroll inquiries received

((Total cost to perform the process "report time" percent

+ Total cost to perform the process "manage pay"
+ Total cost to perform the process "process
payroll taxes") / Total costs of continuing
operations) * 100

Copyright 2016 APQC 514 of 584

 Formula Units
((Total cost to perform the process "report time" dollars
* Percentage of total cost to perform the process
"report time" allocated to internal costs *
Percentage of internal costs of the process "report
time" allocated to personnel costs * 0.0001) +
(Total cost to perform the process "manage pay"
* Percentage of total cost of the process "manage
pay" allocated to internal costs * Percentage of
internal costs of the process "manage pay"
allocated to personnel costs * 0.0001) + (Total
cost to perform the process "process payroll
taxes" * Percentage of total cost to perform the
process "process payroll taxes" allocated to
internal costs * Percentage of internal costs of the
process "report payroll taxes" allocated to
personnel costs * 0.0001)) / (Total business entity
revenue * 0.001)

((Total cost to perform the process "report time" percent

+ Total cost to perform the process "manage pay"
+ Total cost to perform the process "process
payroll taxes") / Total business entity revenue) *
100

Cycle time in business days to process payroll days

from HR/benefits system cut-off to payroll
transmit date
(Number of FTEs who perform the process FTEs
"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 * .000000001)

Copyright 2016 APQC 515 of 584

 Formula Units
(Number of FTEs who perform the process FTEs
"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)

Percentage of payroll inquiries resolved during percent

the initial contact
Number of payroll inquiries received / (Number payroll inquiries
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 / (Number of employees

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 process percent

"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

Copyright 2016 APQC 516 of 584

 Formula Units
(((Percentage of internal cost of the process percent
"Report time" allocated to systems costs *
Percentage of total cost to perform 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 to perform the
process "process 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

Copyright 2016 APQC 517 of 584

 Formula Units
(((Percentage of internal costs of the process percent
"report time" allocated to personnel costs *
Percentage of total cost to perform 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 to perform the process
"process 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

(Number of employees paid that are salaried percent

(exempt) employees / Total number of employees
paid) * 100
(Number of employees paid that are hourly (non- percent
exempt) employees / Total number of employees
paid) * 100
(Number of employees paid that are retired percent
employees receiving payments from payroll /
Total number of employees paid) * 100
(Number of employees paid weekly / Total percent
number of employees paid) * 100
(Number of employees paid every two weeks / percent
Total number of employees paid) * 100

Copyright 2016 APQC 518 of 584

 Formula Units
(Number of employees paid twice per month / percent
Total number of employees paid) * 100
(Number of employees paid monthly / Total percent
number of employees paid) * 100
(Number of employees paid other than weekly, percent
every two weeks, twice per month, or monthly /
Total number of employees paid) * 100
Percentage of payroll disbursements which percent
included garnished wages
((Percentage of total cost of the process "Process dollars
accounts payable" allocated to external cost *
Total cost to perform the process "process
accounts payable (AP)" / 100) + (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)

(((Total cost to perform the process "process dollars

accounts payable (AP)" * 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 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)

Copyright 2016 APQC 519 of 584

 Formula Units
((Total cost to perform the process "process dollars
accounts payable (AP)" * 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 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 accounts payable (AP)" +
Number of FTEs who perform the process
"process expense reimbursements")

((Total cost to perform the process "process dollars

accounts payable (AP)" * 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 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)

Copyright 2016 APQC 520 of 584

 Formula Units
((Total cost to perform the process "process percent
accounts payable (AP)" + Total cost to perform
the process "process expense reimbursements") /
Total business entity revenue ) * 100

(Total cost to perform the process "process dollars

accounts payable (AP)" + Total cost to perform
the process "process expense reimbursements") /
(Total business entity revenue * 0.000000001)

(Total cost to perform the process "process dollars

accounts payable (AP)" + Total cost to perform
the process "process expense reimbursements") /
(Number of FTEs who perform the process
"process accounts payable (AP)" + Number of
FTEs who perform the process "process expense
reimbursements")

(Total cost to perform the process "process dollars

accounts payable (AP)" + Total cost to perform
the process "process expense reimbursements") /
(Total business entity revenue * 0.001)

(Number of FTEs who perform the process FTEs

"process accounts payable (AP)" + Number of
FTEs who perform the process "process expense
reimbursements") / (Total business entity revenue
* .000000001)

Copyright 2016 APQC 521 of 584

 Formula Units
((Number of FTEs who perform the process percent
"process accounts payable (AP)" + Number of
FTEs who perform the process "process expense
reimbursements") / Number of FTEs who
perform the function "manage financial
resources") * 100

(((Total cost to perform the process "process percent

accounts payable (AP)" * 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 / 10000) + (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 /
10000)) / (Total cost to perform the process
"process accounts payable (AP)" + Total cost to
perform the process "process expense
reimbursements")) * 100

Copyright 2016 APQC 522 of 584

 Formula Units
(((Total cost to perform the process "process percent
accounts payable (AP)" * 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 overhead and other costs / 10000) +
(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
overhead and other costs / 10000)) / (Total cost to
perform the process "process accounts payable
(AP)" + Total cost to perform the process
"process expense reimbursements")) * 100

Copyright 2016 APQC 523 of 584

 Formula Units
(((Total cost to perform the process "process percent
accounts payable (AP)" * 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 / 10000) + (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 /
10000)) / (Total cost to perform the process
"process accounts payable (AP)" + Total cost to
perform the process "process expense
reimbursements")) * 100

(((Total cost to perform the process "process percent

accounts payable (AP)" * Percentage of total cost
of the process "Process accounts payable"
allocated to external cost / 100) + (Total cost to
perform the process "process expense
reimbursements" * Percentage of total cost of the
process "Process expense reimbursements"
allocated to external cost / 100)) / (Total cost to
perform the process "process accounts payable
(AP)" + Total cost to perform the process
"process expense reimbursements")) * 100

Total cost to perform the process group "manage dollars

treasury operations" / (Total business entity
revenue * .000000001)

Copyright 2016 APQC 524 of 584

 Formula Units
Total cost to perform the process group "manage dollars
treasury operations" / Number of global legal
entities supported by treasury management
operation
Total cost to perform the process group "manage dollars
treasury operations" / (Total business entity
revenue * .001)
Return on invested capital percent

Number of FTEs who perform the process group FTEs

"manage treasury operations" / (Total business
entity revenue * .000000001)
Number of global legal entities supported by entities
treasury management operation / Number of
FTEs who perform the process group "manage
treasury operations"
Number of global legal entities supported by entities
treasury management operation / (Total business
entity revenue * .000000001)
Number of corporate bank accounts managed by bank accounts
this finance SSC / Number of FTEs who perform
the process group "manage treasury operations"

(Number of FTEs who perform the process group percent

"manage treasury operations" / Number of FTEs
who perform the function "manage financial
resources") * 100
Return on working capital percent

Copyright 2016 APQC 525 of 584

 Formula Units
(Systems cost to perform the process "establish dollars
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)

((Total cost to perform the process "establish percent

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

(Total cost to perform the process "establish dollars

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)

(Total cost to perform the process "establish dollars

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)

Copyright 2016 APQC 526 of 584

 Formula Units
(Total cost to perform the process "establish dollars
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")

(Personnel cost to perform the process "establish dollars

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)

(Number of FTEs who perform the process FTEs

"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)

Copyright 2016 APQC 527 of 584

 Formula Units
((Number of FTEs who perform the process percent
"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

(Percentage of internal costs of the process dollars

"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"

(Percentage of internal costs of the process dollars

"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)

(Percentage of total cost of the process "planning, dollars

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)

Copyright 2016 APQC 528 of 584

 Formula Units
(Total cost to perform the process "perform percent
planning/budgeting/forecasting" / Total business
entity revenue) * 100
Total cost to perform the process "perform dollars
planning/budgeting/forecasting" / Number of
FTEs who perform the process "perform
planning/budgeting/forecasting"
Total cost to perform the process "perform dollars
planning/budgeting/forecasting" / (Total business
entity revenue * 0.001)
(Percentage of internal costs of the process dollars
"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)

(Percentage of total cost of the process "planning, dollars

budgeting, and forecasting" allocated to internal
costs * .01 * Total cost to perform the process
"perform planning/budgeting/forecasting") /
Number of FTEs who perform the process
"perform planning/budgeting/forecasting"

(Percentage of internal costs of the process dollars

"planning, budgeting, and forecasting" allocated
to overhead and other 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)

Copyright 2016 APQC 529 of 584

 Formula Units
Cycle time in days to update/revise the rolling days
forecast
Cycle time in days to complete the budget days

Cycle time in days to prepare the financial days

forecast
Number of FTEs who perform the process FTEs
"perform planning/budgeting/forecasting" / (Total
business entity revenue * .000000001)
Number of budget versions produced before final budget versions
approval
Percentage error for the inventory cost forecast percent

Percentage error for the personnel cost forecast percent

Percentage error for the total sales forecast percent

Number of line items budgeted for the complete line items

budget / Number of FTEs who perform the
process "perform planning/budgeting/forecasting"

(Number of FTEs who perform the process percent

"perform planning/budgeting/forecasting" /
Number of FTEs who perform the function
"manage financial resources") * 100
(Number of FTEs who perform the processes percent
"perform cost accounting and control" and
"perform cost management" / Number of FTEs
who perform the function "manage financial
resources") * 100

Percentage of costs base from activity-based percent

costing

Copyright 2016 APQC 530 of 584

 Formula Units
(Percentage of internal costs of the process dollars
"evaluate and manage financial performance"
allocated to overhead and other 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)

Total business entity revenue / Number of active dollars

customers in customer master file
(Percentage of total cost of the process "evaluate dollars
and manage financial performance" allocated to
internal costs * .01 * Total cost to perform the
process "evaluate and manage financial
performance") / Number of FTEs who perform
the process "evaluate and manage financial
performance"

Total cost to perform the process "evaluate and dollars

manage financial performance" / Number of
FTEs who perform the process "evaluate and
manage financial performance"
Total cost to perform the process "evaluate and dollars
manage financial performance" / (Total business
entity revenue * 0.001)
(Percentage of total cost of the process "evaluate dollars
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)

Copyright 2016 APQC 531 of 584

 Formula Units
(Percentage of internal costs of the process dollars
"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"

(Percentage of internal costs of the process dollars

"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)

(Percentage of internal costs of the process dollars

"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)

Cycle time in days to perform financial days

evaluation of new customers
Cycle time in days to perform financial days
evaluation of new markets

Copyright 2016 APQC 532 of 584

 Formula Units
Cycle time in days to perform financial days
evaluation of new products
Number of FTEs who perform the process FTEs
"evaluate and manage financial performance" /
(Total business entity revenue * .000000001)
Total business entity revenue / Number of dollars
business entity employees
(Earnings before interest, taxes, depreciation and percent
amortization for the current 12-month period /
Total business entity revenue) * 100.0
((Earnings before interest, taxes, depreciation and percent
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

(Number of FTEs who perform the process percent

"evaluate and manage financial performance" /
Number of FTEs who perform the function
"manage financial resources") * 100
(((Earnings before interest, taxes, depreciation percent
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

(((Total business entity revenue / Total revenue percent

over the past three reporting periods) ^ 0.3333) -
1) * 100.0
(Number of employees with compensation percent
affected by profit / Number of business entity
employees) * 100.0

Copyright 2016 APQC 533 of 584

 Formula Units
(Number of employees with compensation percent
affected by budget versus actual variances /
Number of business entity employees) * 100.0
((Total business entity revenue - Total revenue percent
over the past three reporting periods) / Total
revenue over the past three reporting periods) *
100.0
(Percentage of total cost of the process "invoice dollars
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)

(Percentage of total cost of the process "invoice dollars

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)

(Total cost to perform the process "invoice dollars

customer" * Percentage of total cost of the
process "invoice customer" allocated to external
costs * 0.01) / (Total business entity revenue *
0.001)

(Total cost to perform the process "invoice percent

customer" / Total business entity revenue) *
100.0
Total cost to perform the process "invoice dollars
customer" / Number of FTEs who perform the
process "invoice customer"

Copyright 2016 APQC 534 of 584

 Formula Units
Total cost to perform the process "invoice dollars
customer" / (Total business entity revenue *
0.000000001)
Total cost to perform the process "invoice dollars
customer" / (Total business entity revenue * .001)

Total cost to perform the process "invoice dollars

customer" / Number of line items billed/invoiced
Total cost to perform the process "invoice dollars
customer" / Number of invoices billed to
customer
(Percentage of total cost of the process "process dollars
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)

(Percentage of internal costs of the process dollars

"invoice customer" allocated to personnel cost *
Percentage of total cost of the process "invoice
customer" allocated to internal costs * 0.0001 *
Total cost to perform the process "invoice
customer") / Number of FTEs who perform the
process "invoice customer"

(Percentage of internal costs of the process dollars

"invoice customer" allocated to overhead and
other costs * Percentage of total cost of the
process "invoice customer" allocated to internal
costs * 0.0001 * Total cost to perform the process
"invoice customer") / (Total business entity
revenue * 0.00001)

Copyright 2016 APQC 535 of 584

 Formula Units
Total cost to perform the process "invoice dollars
customer" / Number of active customers in
customer master file
Total cost to perform the process "invoice dollars
customer" / Number of customers in the customer
master file
Cycle time in calendar days from the days
transmission of an invoice/bill to
shipping/providing the good/service
Cycle time in days to generate complete and days
correct billing data
Number of FTEs who perform the process FTEs
"invoice customer" / (Total business entity
revenue * .000000001)
Percentage of invoice line items invoiced using percent
electronic or automatic methods
Percentage of invoice line items processed error percent
free the first time
Percentage of invoices automatically generated percent
based on event triggers
Number of line items billed/invoiced / Number of invoice line items
FTEs who perform the process "invoice
customer"
Number of invoices billed to customer / Number invoices
of FTEs who perform the process "invoice
customer"
Number of active customers in customer master active customers
file / Number of FTEs who perform the process
"invoice customer"
Number of customers in the customer master customer accounts
file / Number of FTEs who perform the process
"invoice customer"

Copyright 2016 APQC 536 of 584

 Formula Units
Number of updates to customer master file / updates
Number of FTEs who perform the process
"invoice customer"
Total value of line items billed/invoiced / dollars
Number of line items billed/invoiced
Number of line items billed/invoiced / Number of invoice line items
invoices billed to customer
(Number of FTEs who perform the process percent
"invoice customer" / Number of FTEs who
perform the function "manage financial
resources") * 100
(Number of invoice line items billed/invoiced percent
that offer a discount / Number of line items
billed/invoiced) * 100
Percentage of invoices billed with credit terms percent

Percentage of line items billed/invoiced offering percent

a discount for which the discount is taken
(Number of FTEs who perform the process percent
"invoice customer" who perform management
activities / Number of FTEs who perform the
process "invoice customer") * 100.0
(Percentage of internal cost of the process dollars
"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 (AR)") /
(Total business entity revenue * .00001)

(Total cost to perform the process "process percent

accounts receivable (AR)" / Total business entity
revenue) * 100

Copyright 2016 APQC 537 of 584

 Formula Units
Total cost to perform the process "process dollars
accounts receivable (AR)" / Number of FTEs
who perform the process "process accounts
receivable (AR)"
Total cost to perform the process "process dollars
accounts receivable (AR)" / (Total business entity
revenue * .000000001)
Total cost to perform the process "process dollars
accounts receivable (AR)" / (Total business entity
revenue * .001)
Total cost to perform the process "process dollars
accounts receivable (AR)" / Number of receipts
processed
Outsourced cost to perform the process "process dollars
accounts receivable (AR)" / (Total business entity
revenue *.0010)
(Percentage of internal costs of the process dollars
"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 (AR)") /
Number of FTEs who perform the process
"process accounts receivable (AR)"

(Percentage of internal costs of the process dollars

"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 (AR)") /
(Total business entity revenue * .001)

Copyright 2016 APQC 538 of 584

 Formula Units
Average days sales outstanding in accounts days
receivable
Cycle time in calendar days from invoicing a days
customer to the receipt of payment
Percentage of receipts received electronically or percent
automatically
(Number of billed/invoiced line items that are percent
paid in full the first time / Number of line items
billed/invoiced) * 100
Average days sales outstanding in accounts days
receivable / Standard payment terms in calendar
days for accounts receivable
(Number of receipts processed error-free first percent
time / Number of receipts processed) * 100
Number of FTEs who perform the process FTEs
"process accounts receivable (AR)" / (Total
business entity revenue * .000000001)
Percentage of line items billed/invoiced into the percent
system through an automated method

Value of accounts receivable outstanding / (Total dollars

business entity revenue * 0.0010)
(Number of receipts that are automatically percent
matched to open items in the accounts receivable
sub ledger / Number of receipts processed) * 100

(Number of receipts processed that are received percent

manually / Number of receipts processed) * 100.0

(Number of billed/invoiced line items that are percent

paid on time / Number of line items
billed/invoiced) * 100.0

Copyright 2016 APQC 539 of 584

 Formula Units
Number of customers in the customer master customer accounts
file / Number of FTEs who perform the process
"process accounts receivable (AR)"
Number of receipts processed / Number of FTEs receipts
who perform the process "process accounts
receivable (AR)"
Number of invoices billed to customer / Number invoices
of FTEs who perform the process "process
accounts receivable (AR)"
Number of line items billed/invoiced / Number of invoice line items
receipts processed
((Number of FTEs who perform the process percent
"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

(Number of FTEs who perform the process percent

"process accounts receivable (AR)" / Number of
FTEs who perform the function "manage
financial resources") * 100
Number of receipts processed / (Total business receipts
entity revenue * 0.001)
Percentage of internal cost of the process percent
"Process accounts receivable (AR)" allocated to
systems costs * Percentage of total cost of the
process "process accounts receivable" allocated
to internal costs * 0.01

Copyright 2016 APQC 540 of 584

 Formula Units
Percentage of internal costs of the process percent
"process accounts receivable" allocated to
personnel costs * Percentage of total cost of the
process "process accounts receivable" allocated
to internal costs * 0.01

(Total cost to perform the process "manage and dollars

process collections"/Number of receipts
processed)
(Percentage of internal cost of the process dollars
"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)

(Percentage of internal costs of the process dollars

"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)

Outsourced cost to perform the process "manage dollars

and process collections" / (Total business entity
revenue *.0010)
(Total cost to perform the process "manage and percent
process collections" / Total business entity
revenue) * 100
Total cost to perform the process "manage and dollars
process collections" / (Total business entity
revenue * .000000001)

Copyright 2016 APQC 541 of 584

 Formula Units
Total cost to perform the process "manage and dollars
process collections" / (Total business entity
revenue * .001)
Total cost to perform the process "manage and dollars
process collections" / Number of active
customers in customer master file
Total cost to perform the process "manage and dollars
process collections" / Number of FTEs who
perform the process "manage and process
collections"
(Total value of uncollectable balances / Total percent
business entity revenue) * 100
(Number of invoices billed with credit terms / percent
Number of invoices billed to customer) * 100.0
Number of FTEs who perform the process FTEs
"manage and process collections" / (Total
business entity revenue * .000000001)
(Number of billed/invoiced line items that are percent
adjusted prior to paying / Number of line items
billed/invoiced) * 100
Number of invoices billed to customer/Number invoices
of FTEs who perform the process "manage and
process collections"
Number of active customers in customer master customers
file / Number of FTEs who perform the process
"manage and process collections"
(Number of FTEs who perform the process percent
"manage and process collections" / Number of
FTEs who perform the function "manage
financial resources") * 100
Total cost to perform the process "manage and dollars
process adjustments/deductions" / (Total business
entity revenue * .001)

Copyright 2016 APQC 542 of 584

 Formula Units
Outsourced cost to perform the process "manage dollars
and process adjustments/deductions" / (Total
business entity revenue *.0010)
(Percentage of internal costs of the process dollars
"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)

(Percentage of internal cost of the process dollars

"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)

Cycle time in calendar days from identifying an days

adjustment to fully resolving and reflecting it in
the accounting records
Number of FTEs who perform the process FTEs
"manage and process adjustments/deductions" /
(Total business entity revenue * .000000001)
Number of adjustments/deductions / Number of adjustments and
FTEs who perform the process "manage and deductions
process adjustments/deductions"

Copyright 2016 APQC 543 of 584

 Formula Units
(Number of FTEs who perform the process percent
"manage and process adjustments/deductions" /
Number of FTEs who perform the function
"manage financial resources") * 100
(Total cost to perform the process "manage dollars
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)

Outsourced cost to perform the process "manage dollars

policies and procedures" / (Total business entity
revenue *.0010)
Total cost to perform the process "manage dollars
policies and procedures" / (Total business entity
revenue * 0.001)
(Total cost to perform the process "manage dollars
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)

Total cost to perform the process "manage dollars

policies and procedures" / Number of FTEs who
perform the process "manage policies and
procedures" (general accounting and reporting)

Copyright 2016 APQC 544 of 584

 Formula Units
(Total cost to perform the process "manage dollars
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)

Number of FTEs who perform the process FTEs

"manage policies and procedures" (general
accounting and reporting) / (Total business entity
revenue * .000000001)
(Number of FTEs who perform the process percent
"manage policies and procedures" (general
accounting and reporting) / Number of FTEs who
perform the function "manage financial
resources") * 100

(Number of FTEs who perform the process percent

"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")

Copyright 2016 APQC 545 of 584

 Formula Units
(Total cost to perform the process "perform dollars
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)

Total cost to perform the process "perform dollars

general accounting" / (Total business entity
revenue * 0.001)
Total cost to perform the process "perform dollars
general accounting" / Number of journal entry
line items processed
Total cost to perform the process "perform dollars
general accounting" / Number of FTEs who
perform the process "perform general
accounting"
Outsourced cost to perform the process "perform dollars
general accounting" / (Total business entity
revenue *.0010)
(Total cost to perform the process "perform dollars
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)

Copyright 2016 APQC 546 of 584

 Formula Units
(Total cost to perform the process "perform dollars
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"

Cycle time in days to complete monthly financial days

close
Cycle time in calendar days from running the days
initial trial balance to completing the period-end
management report
Number of FTEs who perform the process FTEs
"perform general accounting" / (Total business
entity revenue * .000000001)
Percentage change in business entity's gross percent
margin over the past three years
Percentage of journal entry line items from a percent
manual recurring source + Percentage of journal
entry line items from a manual non-recurring
source
Percentage of journal entry line items processed percent
error free the first time
Number of accounts in the chart of accounts / accounts
Number of FTEs who perform the process
"perform general accounting"
Number of journal entry line items processed / journal entry line
Number of FTEs who perform the process items
"perform general accounting"
Number of accounts in the chart of accounts accounts

Copyright 2016 APQC 547 of 584

 Formula Units
(Number of FTEs who perform the process percent
"perform general accounting" / Number of FTEs
who perform the function "manage financial
resources") * 100
(Number of standard accounts in chart of percent
accounts / Number of accounts in the chart of
accounts) * 100.0
(Number of FTEs who perform the process percent
"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")

(Systems cost to perform the process "perform dollars

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)

Personnel cost to perform the process "perform dollars

fixed-asset accounting" / (Total business entity
revenue * 0.001)
Personnel cost to perform the process "perform dollars
fixed-asset accounting" / Number of fixed asset
transactions
Outsourced cost to perform the process "perform dollars
fixed-asset accounting" / (Total business entity
revenue *.0010)

Copyright 2016 APQC 548 of 584

 Formula Units
(Total cost to perform the process "perform dollars
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)

Total cost to perform the process "perform fixed- dollars

asset accounting" / (Total business entity revenue
* 0.0010)
Total cost to perform the process "perform fixed- dollars
asset accounting" / Number of fixed asset
transactions
Systems cost to perform the process "perform dollars
fixed-asset accounting" / (Total business entity
revenue * 0.000010)
Cost to repair and maintain fixed assets / (Gross dollars
value of fixed assets * 0.0010)
Depreciation expense for fixed assets / (Total dollars
business entity revenue * 0.0010)
((Total cost to perform the process "perform percent
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

(Total cost to perform the process "perform dollars

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)

Copyright 2016 APQC 549 of 584

 Formula Units
(Total cost to perform the process "perform dollars
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")

(Total cost to perform the process "perform dollars

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")

Personnel cost to perform the process "perform dollars

fixed-asset accounting" / Number of FTEs who
perform the process "perform fixed-asset
accounting"
Cycle time in calendar days to capitalize a fixed days
asset purchase
Cycle time in days to close a capital project days
Cycle time in days to complete an approved days
capital expenditure plan
Percentage of approved capital projects percent
considered within or on budget for spending

Copyright 2016 APQC 550 of 584

 Formula Units
((Number of capital projects approved in the past percent
12 months - Approved and non-budgeted capital
projects) / Number of capital projects approved in
the past 12 months) * 100.0
Percentage of capital projects completed on time percent

Number of FTEs who perform the process FTEs

"perform fixed-asset accounting" / (Total
business entity revenue * 0.000000001)
(Number of FTEs who perform the process FTEs
"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)

Return on fixed assets percent

Total business entity revenue / Net book value of percent

fixed assets
Number of fixed assets managed / Number of fixed assets
FTEs who perform the process "perform fixed-
asset accounting"
Number of fixed asset transactions / Number of fixed asset
FTEs who perform the process "perform fixed- transactions
asset accounting"
Number of journal entry line items processed to journal entry line
record fixed asset transactions / Number of FTEs items
who perform the process "perform fixed-asset
accounting"
(Net book value of fixed assets / Gross value of percent
fixed assets) * 100.0

Copyright 2016 APQC 551 of 584

 Formula Units
(Number of fixed asset transactions from physical percent
inventories / Number of fixed asset transactions)
* 100.0
((Number of FTEs who perform the process percent
"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

(Number of FTEs who perform the process percent

"perform fixed-asset accounting" / Number of
FTEs who perform the function "manage
financial resources") * 100
(Number of FTEs who perform the process percent
"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")

Total value of Assets Under Management for the dollars

overall organization / (Total annual revenue for
retail banking operation * .001)

Copyright 2016 APQC 552 of 584

 Formula Units
(Total cost to perform the process "perform dollars
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"

Total cost to perform the process "perform dollars

financial reporting" / Number of FTEs who
perform the process "perform financial reporting"

(Total cost to perform the process "perform dollars

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)

Total cost to perform the process "perform dollars

financial reporting" / (Total business entity
revenue * 0.001)
Outsourced cost to perform the process "perform dollars
financial reporting" / (Total business entity
revenue *.0010)
(Total cost to perform the process "perform dollars
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)

Copyright 2016 APQC 553 of 584

 Formula Units
Cycle time in calendar days from producing flash days
reports and completing the consolidated financial
statements
Cycle time in calendar days from producing days
monthly flash reports and completing the
monthly consolidated financial statements
Cycle time in days between completion of days
consolidated financial statements and the release
of earnings
Cycle time in days between completion of days
quarterly consolidated financial statements and
the release of earnings
Cycle time in days to complete the monthly days
consolidated financial statements
Number of FTEs who perform the process FTEs
"perform financial reporting" / (Total business
entity revenue * 0.000000001)
(Number of FTEs who perform the process percent
"perform financial reporting" / Number of FTEs
who perform the function "manage financial
resources") * 100
(Number of FTEs who perform the process percent
"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")

Copyright 2016 APQC 554 of 584

 Formula Units
Personnel cost to perform the process "perform dollars
capital planning and project approval" / (Total
business entity revenue * 0.001)
Outsourced cost to perform the process "perform dollars
capital planning and project approval" / (Total
business entity revenue *.0010)
(Actual capital spending two years prior / Capital percent
expenditure budget two years prior) * 100.0

(Actual capital spending one year prior / Capital percent

expenditure budget one year prior) * 100.0
Total cost to perform the process "perform capital dollars
planning and project approval" / (Total business
entity revenue * 0.0010)
Systems cost to perform the process "perform dollars
capital planning and project approval" / (Total
business entity revenue * 0.000010)
Personnel cost to perform the process "perform dollars
capital planning and project approval" / Number
of FTEs who perform the process "perform
capital planning and project approval"
Cycle time in days to approve a capital project days
Number of FTEs who perform the process FTEs
"perform capital planning and project approval" /
(Total business entity revenue * .000000001)
(Actual capital spending for most recent year / percent
Capital expenditure budget for most recent year)
* 100.0
Number of capital projects approved in the past approved projects
12 months / Number of FTEs who perform the
process "perform capital planning and project
approval"

Copyright 2016 APQC 555 of 584

 Formula Units
(Number of FTEs who perform the process percent
"perform capital planning and project approval" /
Number of FTEs who perform the function
"manage financial resources") * 100
(Total cost to perform the process "perform dollars
capital project accounting"/Number of FTEs who
perform the process "perform capital project
accounting")
Systems cost to perform the process "perform dollars
capital project accounting" / (Total business
entity revenue * 0.000010)
Total cost to perform the process "perform capital dollars
project accounting" / (Total business entity
revenue * 0.0010)
Total cost to perform the process "perform capital dollars
project accounting" / Number of capital projects
approved in the past 12 months
Outsourced cost to perform the process "perform dollars
capital project accounting" / (Total business
entity revenue *.0010)
Personnel cost to perform the process "perform dollars
capital project accounting" / (Total business
entity revenue * 0.001)
Number of FTEs who perform the process FTEs
"perform capital project accounting" / (Total
business entity revenue * 0.000000001)
(Approved and non-budgeted capital projects / percent
Number of capital projects approved in the past
12 months) * 100.0
(Number of FTEs who perform the process percent
"perform capital project accounting" / Number of
FTEs who perform the function "manage
financial resources") * 100

Copyright 2016 APQC 556 of 584

 Formula Units
(Total cost to perform the process "report time" * dollars
Percentage of total cost to perform the process
"report time" allocated to internal costs *
Percentage of internal costs of the process "report
time" allocated to personnel costs * 0.0001) /
(Total business entity revenue * 0.001)

(Percentage of internal costs of the process dollars

"report time" allocated to personnel costs *
Percentage of total cost to perform the process
"report time" allocated to internal costs * 0.0001
* Total cost to perform the process "report time")
/ Total number of employees paid

(Total cost to perform the process "report time" * dollars

Percentage of total cost to perform the process
"report time" allocated to external costs *
.01)/(Total business entity revenue * 0.001)
Total cost to perform the process "report time" / dollars
(Total business entity revenue * 0.001)
Total cost to perform the process "report time" / dollars
Total number of employees paid
Total cost to perform the process "report time" / dollars
Number of time records processed
(Percentage of internal cost of the process dollars
"Report time" allocated to systems costs *
Percentage of total cost to perform the process
"report time" allocated to internal costs * 0.0001
* Total cost to perform the process "report time")
/ Total number of employees paid

(Total cost to perform the process "report time" * dollars

Percentage of total cost to perform the process
"report time" allocated to external costs * .01) /
Total number of employees paid

Copyright 2016 APQC 557 of 584

 Formula Units
(Total cost to perform the process "report time" * dollars
Percentage of total cost to perform the process
"report time" allocated to internal costs *
Percentage of internal costs of the process "report
time" allocated to overhead and other costs
* .0001)/Total number of employees paid

(Total cost to perform the process "report time" * dollars

Percentage of total cost to perform the process
"report time" allocated to internal costs *
Percentage of internal costs of the process "report
time" allocated to overhead and other costs
* .0001)/(Total business entity revenue * 0.001)

Cycle time in business days from receiving the days

time record from the employee and entering the
data into the payroll system
Number of FTEs who perform the process "report FTEs
time" / (Total business entity revenue
* .000000001)
Number of FTEs who perform the process "report FTEs
time" / (Total number of employees paid * 0.001)

Percentage of time records processed error-free percent

the first time
Percentage of time records returned to the the percent
field for validation and/or correction

Percentage of time records submitted percent

electronically
Percentage of time records entered manually percent

Number of time records processed / Number of time records

FTEs who perform the process "report time"

Copyright 2016 APQC 558 of 584

 Formula Units
(Number of FTEs who perform the process percent
"report time" / Number of FTEs who perform the
function "manage financial resources") * 100
(Number of FTEs who perform the process percent
"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

(Total cost to perform the process "manage pay" dollars

* Percentage of total cost of the process "manage
pay" allocated to internal costs * Percentage of
internal costs of the process "manage pay"
allocated to overhead and other costs *
.0001)/Total number of employees paid

(Total cost to perform the process "manage pay" dollars

* Percentage of total cost of the process "manage
pay" allocated to internal costs * Percentage of
internal costs of the process "manage pay"
allocated to overhead and other costs *
.0001)/(Total business entity revenue * 0.001)

(Total cost to perform the process "manage pay" dollars

* Percentage of total cost of the process "manage
pay" allocated to external costs * .01)/Total
number of employees paid
Total cost to perform the process "manage pay" / dollars
(Total business entity revenue * 0.001)
Total cost to perform the process "manage pay" / dollars
Total number of employees paid
Total cost to perform the process "manage pay" / dollars
Number of payroll disbursements

Copyright 2016 APQC 559 of 584

 Formula Units
(Total cost to perform the process "manage pay" dollars
* Percentage of total cost of the process "manage
pay" allocated to external costs * .01)/(Total
business entity revenue * 0.001)
(Percentage of internal cost of the process dollars
"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

(Total cost to perform the process "manage pay" dollars

* Percentage of total cost of the process "manage
pay" allocated to internal costs * Percentage of
internal costs of the process "manage pay"
allocated to personnel costs * 0.0001) / (Total
business entity revenue * 0.001)

(Percentage of internal costs of the process dollars

"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

Cycle time in business days from the effective days

date of hire for a new employee until they are
included in the payroll system
Cycle time in business days from the effective days
date that an employee is terminated until they are
removed from the payroll system
Cycle time in business days from when an error days
is identified/reported to when it is fully resolved
and reflected in the accounting records

Copyright 2016 APQC 560 of 584

 Formula Units
Cycle time in business days from the payroll days
system cut-off date until payroll transmit date
Cycle time in business days between the time days
period cut-off for employees and the payroll
transmit date
Cycle time in business days from HR/benefits days
system cut-off until payroll system cut-off date
Number of FTEs who perform the process FTEs
"manage pay" / (Total business entity revenue
* .000000001)
Number of FTEs who perform the process FTEs
"manage pay" / (Total number of employees paid
* 0.001)
(Number of payroll inquiries received / Number percent
of payroll disbursements) * 100
Percentage of payroll disbursements with errors percent
identified after distribution
Percentage of employees receiving payroll percent
disbursements via direct deposit
(Number of checks/payments voided during the percent
year / Number of payroll disbursements) * 100
Percentage of payroll disbursements that were percent
manual cheques
Percentage of payroll disbursements that were or percent
included retroactive pay adjustments
Number of payroll disbursements / Number of disbursements
FTEs who perform the process "manage pay"

Copyright 2016 APQC 561 of 584

 Formula Units
(Number of payroll disbursements * Percentage manual checks
of payroll disbursements that were manual
cheques * .01) / (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 process percent

"manage pay" / Number of FTEs who perform
the function "manage financial resources") * 100

Number of business days HR/Benefit system is days

open for employee data changes, new hires, and
terminations during payroll period
(Number of FTEs who perform the process percent
"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

(Total cost to perform the process "process dollars

payroll taxes" * Percentage of total cost to
perform the process "process payroll taxes"
allocated to external costs * .01)/Total number of
employees paid

(Total cost to perform the process "process dollars

payroll taxes" * Percentage of total cost to
perform the process "process payroll taxes"
allocated to internal costs * Percentage of internal
costs of the process "report payroll taxes"
allocated to overhead and other costs *
.0001)/Total number of employees paid

Copyright 2016 APQC 562 of 584

 Formula Units
(Total cost to perform the process "process dollars
payroll taxes" * Percentage of total cost to
perform the process "process payroll taxes"
allocated to internal costs * Percentage of internal
costs of the process "report payroll taxes"
allocated to overhead and other costs *
.0001)/(Total business entity revenue * 0.001)

(Percentage of internal cost of the process dollars

"Process payroll taxes" allocated to systems
costs * Percentage of total cost to perform the
process "process payroll taxes" allocated to
internal costs * 0.0001 * Total cost to perform the
process "process payroll taxes") / Total number
of employees paid

(Total cost to perform the process "process dollars

payroll taxes" * Percentage of total cost to
perform the process "process payroll taxes"
allocated to internal costs * Percentage of internal
costs of the process "report payroll taxes"
allocated to personnel costs * 0.0001) / (Total
business entity revenue * 0.001)

(Percentage of internal costs of the process dollars

"report payroll taxes" allocated to personnel costs
* Percentage of total cost to perform the process
"process payroll taxes" allocated to internal costs
* 0.0001 * Total cost to perform the process
"process payroll taxes") / Total number of
employees paid

(Total cost to perform the process "process dollars

payroll taxes" * Percentage of total cost to
perform the process "process payroll taxes"
allocated to external costs * .01)/(Total business
entity revenue * 0.001)

Copyright 2016 APQC 563 of 584

 Formula Units
Total cost to perform the process "process payroll dollars
taxes" / (Total business entity revenue * 0.001)

Total cost to perform the process "process payroll dollars

taxes" / Total number of employees paid
Cycle time in business days from notification of days
required garnishment to the time the garnishment
is processed in the payroll system and scheduled
for withholding
Number of FTEs who perform the process FTEs
"process payroll taxes" / (Total business entity
revenue * .000000001)
Number of FTEs who perform the process FTEs
"process payroll taxes" / (Total number of
employees paid * 0.001)
(Number of FTEs who perform the process percent
"process payroll taxes" / Number of FTEs who
perform the function "manage financial
resources") * 100
(Number of FTEs who perform the process percent
"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

(Total cost to perform the process "process percent

accounts payable (AP)" / Total business entity
revenue ) * 100
Total cost to perform the process "process dollars
accounts payable (AP)" / Number of FTEs who
perform the process "process accounts payable
(AP)"

Copyright 2016 APQC 564 of 584

 Formula Units
Total cost to perform the process "process dollars
accounts payable (AP)" / (Total business entity
revenue * 0.000000001)
Total cost to perform the process "process dollars
accounts payable (AP)" / (Value of all materials
and services purchased * 0.001)
Total cost to perform the process "process dollars
accounts payable (AP)" / (Total business entity
revenue * 0.001)
Total cost to perform the process "process dollars
accounts payable (AP)" / Total number of
disbursements excluding T&E disbursements
Total cost to perform the process "process dollars
accounts payable (AP)" / Number of invoice line
items processed
(Percentage of total cost of the process "Process dollars
accounts payable" allocated to external cost *
Total cost to perform the process "process
accounts payable (AP)" / 100) / (Total business
entity revenue * 0.001)

Total cost to perform the process "process dollars

accounts payable (AP)" / Number of invoices
processed
((Total cost to perform the process "process dollars
accounts payable (AP)" * 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 (AP)"

Copyright 2016 APQC 565 of 584

 Formula Units
((Total cost to perform the process "process dollars
accounts payable (AP)" * 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)

((Total cost to perform the process "process dollars

accounts payable (AP)" * 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)

((Total cost to perform the process "process dollars

accounts payable (AP)" * 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)

((Total cost to perform the process "process dollars

accounts payable (AP)" * 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)

Copyright 2016 APQC 566 of 584

 Formula Units
Value of all materials and services purchased / dollars
(Number of FTEs who perform the process
"process accounts payable (AP)" * 1000000)
Total cost to perform the process "process Dollars
accounts payable (AP)" / (Average oil and gas net
production (BOE/day) * .001)
Total cost to perform the process "process Dollars
accounts payable (AP)" / Total operated
producing well count
Total cost to perform the process "process Dollars
accounts payable (AP)" / Total number of miles
of pipeline in service
Total cost to perform the process "process Dollars
accounts payable (AP)" / (Average refining
throughput * .001)
Cycle time in hours from the receipt of an invoice hours
to its entry into the accounts payable/invoicing
system
Average cycle time from the first time an invoice Days
is blocked/parked until it is unblocked/unparked

Cycle time in calendar days from the receipt of days

an invoice to its approval and scheduling
Cycle time in calendar days from receipt of an days
invoice until payment is transmitted
Cycle time in calendar days from discovering an days
invoice error to its resolution
Number of FTEs who perform the process FTEs
"process accounts payable (AP)" / (Total business
entity revenue * .000000001)
Percentage of invoice line items that is matched percent
with a purchase order

Copyright 2016 APQC 567 of 584

 Formula Units
Percentage of invoice line items paid on time percent

Percentage of invoice line items received percent

electronically
Percentage of invoice line items that is matched percent
the first time
Value of accounts payable / (Total business entity dollars
revenue * 0.0010)
Percentage of disbursements that is processed percent
error-free the first time
(Number of invoice line items that are paid percent
within the discount period / Number of invoice
line items received that offer a discount) * 100
(Number of invoices paid within discount period / percent
Number of invoices processed) * 100.0
Percentage of invoice line items that is entered percent
into the financial system by manual keying
Number of FTEs who perform the process FTEs
"process accounts payable (AP)" / (Value of all
materials and services purchased * 0.000000001)

Number of FTEs who perform the process FTEs

"process accounts payable (AP)" / (Average oil
and gas net production (BOE/day) * .000001)
Number of FTEs who perform the process FTEs
"process accounts payable (AP)" / (Total operated
producing well count * .001)
Number of FTEs who perform the process FTEs
"process accounts payable (AP)" / (Total number
of miles of pipeline in service * .001)
Number of FTEs who perform the process FTEs
"process accounts payable (AP)" / (Average
refining throughput * .001)

Copyright 2016 APQC 568 of 584

 Formula Units
Number of invoices processed / Number of FTEs invoices
who perform the process "process accounts
payable (AP)"
Total number of disbursements excluding T&E disbursements
disbursements / Number of FTEs who perform
the process "process accounts payable (AP)"
Number of invoice line items processed / Number invoice line items
of FTEs who perform the process "process
accounts payable (AP)"
Number of invoice line items processed / (Value invoice line items
of all materials and services purchased * 0.001)
(Number of FTEs who perform the process percent
"process accounts payable (AP)" / Number of
FTEs who perform the function "manage
financial resources") * 100
(Percentage of total cost of the process "Process percent
accounts payable" allocated to internal cost *
Percentage of internal cost of the process
"Process accounts payable" allocated to systems
cost) *.01

(Percentage of total cost of the process "Process percent

accounts payable" allocated to internal cost *
Percentage of internal cost of the process
"Process accounts payable" allocated to
personnel cost) *.01

(Percentage of total cost of the process "Process percent

accounts payable" allocated to internal cost *
Percentage of internal cost of the process
"Process accounts payable" allocated to overhead
and other costs) *.01

Percentage of invoices paid on time Percent

Copyright 2016 APQC 569 of 584

 Formula Units
Percentage of invoices processed through self- Percent
invoicing
Number of payments sent through electronic Percent
funds transfer (EFT) as a percentage of total
payments sent
Number of payments sent through automated Percent
clearing house (ACH) as a percentage of total
payments sent
Number of payments sent through paper check as Percent
a percentage of total payments sent

Number of payments sent through ePayable as a Percent

percentage of total payments sent

Number of payments sent through electronic Percent

funds transfer (EFT) as a percentage of total
payments sent
Percentage of total cost of the process "Process percent
accounts payable" allocated to external cost

Number of invoices processed / (Value of all invoices

materials and services purchased * 0.001)
(Total cost to perform the process "process dollars
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 value of T&E
expenditures * 0.00001)

Copyright 2016 APQC 570 of 584

 Formula Units
(Total cost to perform the process "process dollars
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 value of T&E
expenditures * 0.00001)

(Total cost to perform the process "process dollars

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)

(Total cost to perform the process "process dollars

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"

(Percentage of total cost of the process "Process dollars

expense reimbursements" allocated to external
cost * Total cost to perform the process "process
expense reimbursements" / 100) / (Total business
entity revenue * 0.001)

(Total cost to perform the process "process percent

expense reimbursements" / Total business entity
revenue ) * 100

Copyright 2016 APQC 571 of 584

 Formula Units
Total cost to perform the process "process dollars
expense reimbursements" / Number of FTEs who
perform the process "process expense
reimbursements"
Total cost to perform the process "process dollars
expense reimbursements" / (Total business entity
revenue * 0.000000001)
Total cost to perform the process "process dollars
expense reimbursements" / (Total value of T&E
expenditures * 0.001)
Total cost to perform the process "process dollars
expense reimbursements" / (Total business entity
revenue * 0.001)
Total cost to perform the process "process dollars
expense reimbursements" / Number of T&E
disbursements
(Total cost to perform the process "process dollars
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)

Cycle time in calendar days from the receipt of days

an expense report to its approval and scheduling
for payment
(Number of expense report line items with percent
exceptions / Expense report line items) * 100
Number of FTEs who perform the process FTEs
"process expense reimbursements" / (Total
business entity revenue * .000000001)

Copyright 2016 APQC 572 of 584

 Formula Units
Number of FTEs who perform the process FTEs
"process expense reimbursements" / (Total value
of T&E expenditures * 0.000001)
(Total value of cash advances / Total value of percent
T&E expenditures) * 100.0
Expense report line items / Number of FTEs who expense report
perform the process "process expense line items
reimbursements"
Number of T&E disbursements / Number of disbursements
FTEs who perform the process "process expense
reimbursements"
Expense report line items / (Total value of T&E expense report
expenditures * 0.001) line items
(Number of FTEs who perform the process percent
"process expense reimbursements" / Number of
FTEs who perform the function "manage
financial resources") * 100
(Percentage of total cost of the process "Process percent
expense reimbursements" allocated to internal
cost * Percentage of internal cost of the process
"Process expense reimbursements" allocated to
personnel cost) * .01

(Percentage of total cost of the process "Process percent

expense reimbursements" allocated to internal
cost * Percentage of internal cost of the process
"Process expense reimbursements" allocated to
systems cost) *.01

Copyright 2016 APQC 573 of 584

 Formula Units
(Percentage of total cost of the process "Process percent
expense reimbursements" allocated to internal
cost * Percentage of internal cost of the process
"Process expense reimbursements" allocated to
overhead and other costs) *.01

Percentage of total cost of the process "Process percent

expense reimbursements" allocated to external
cost
Total cost to perform the process group "manage dollars
treasury operations" / Number of banks used in
organization's cash collection network

Total cost to perform the process group "manage dollars

treasury operations" / Number of banks used in
organization's cash disbursement network

Cycle time in calendar days to refresh cash flow days

forecast
Cycle time in hours to develop a short-term cash hours
flow forecast
Cycle time in hours to concentrate/physically hours
pool cash and establish a daily cash position

Cycle time in hours to initiate, approve, and hours

dispatch a wire transfer
Cycle time in days to reconcile a single bank hours
account from bank account statement receipt
through ending book balance reconciliation
Number of banks used in organization's cash banks
collection network / (Total business entity
revenue * .000000001)

Copyright 2016 APQC 574 of 584

 Formula Units
Number of banks used in organization's cash banks
disbursement network / (Total business entity
revenue * .000000001)
Number of banks used in organization's cash banks
collection network / Number of FTEs who
perform the process group "manage treasury
operations"
Number of banks used in organization's cash banks
disbursement network / Number of FTEs who
perform the process group "manage treasury
operations"
Percentage of cost to perform the process percent
"establish internal controls, policies, and
procedures" allocated to risk assessment
Total cost to perform the process "establish dollars
internal controls, policies, and procedures" /
(Total business entity revenue * 0.0010)
Outsourced cost to perform the process "establish dollars
internal controls, policies, and procedures" /
(Total business entity revenue *.0010)

Personnel cost to perform the process "establish dollars

internal controls, policies, and procedures" /
(Total business entity revenue * 0.0010)

Systems cost to perform the process "establish dollars

internal controls, policies, and procedures" /
(Total business entity revenue * 0.000010)
Number of FTEs who perform the process FTEs
"establish internal controls, policies, and
procedures" / (Total business entity revenue *
0.000000001)

Copyright 2016 APQC 575 of 584

 Formula Units
(Number of FTEs who perform the process percent
"establish internal controls, policies, and
procedures" / Number of FTEs who perform the
function "manage financial resources") * 100
(Number of audit committee officers/employees / percent
(Number of audit committee officers/employees
+ Number of other non-independent members on
the audit committee + Number of audit
committee independent members)) * 100.0

(Number of compensation committee percent

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

(Number of governance committee percent

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

(Number of other non-independent members on percent

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

Copyright 2016 APQC 576 of 584

 Formula Units
(Number of other non-independent members on percent
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

(Number of other non-independent members on percent

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

(Number of audit committee independent percent

members / (Number of audit committee
officers/employees + Number of other non-
independent members on the audit committee +
Number of audit committee independent
members)) * 100.0

(Number of compensation committee percent

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

(Number of governance committee independent percent

members / (Number of governance committee
officers/employees + Number of other non-
independent members on the governance
committee + Number of governance committee
independent members)) * 100.0

Copyright 2016 APQC 577 of 584

 Formula Units
(Number of independent or outside directors on percent
the board / Number of directors on the board) *
100.0
Personnel cost to perform the process "operate dollars
controls and monitor compliance with internal
controls policies and procedures" / (Total
business entity revenue * 0.0010)
Outsourced cost to perform the process "operate dollars
controls and monitor compliance with internal
controls policies and procedures" / (Total
business entity revenue *.0010)
Total cost to perform the process "operate dollars
controls and monitor compliance with internal
controls policies and procedures" / (Total
business entity revenue * 0.0010)
Systems cost to perform the process "operate dollars
controls and monitor compliance with internal
controls policies and procedures" / (Total
business entity revenue * 0.000010)
Cycle time in calendar days (including weekends) days
from identification of change in risk until
changes to risk management policies and
procedures are completed and ready for
deployment/communication/implementation by
the business entity

Cycle time in calendar days (including weekends) days

from the identification of a control violation until
the violation is reported/communicated to the
control or process owner

Copyright 2016 APQC 578 of 584

 Formula Units
Cycle time in days from reporting of a control days
violation until investigation is completed and
remediation steps/control changes are developed

Cycle time in days to deploy change in enabling days

technology
Number of FTEs who perform the process FTEs
"operate controls and monitor compliance with
internal controls policies and procedures" / (Total
business entity revenue * 0.000000001)
Number of times employees used existing times
communication channels to report suspected
improprieties in past 12 months / (Number of
business entity employees * 0.0010)
Number of identified primary controls / (Number controls
of business entity employees * 0.0010)
Number of control violations in last twelve control violations
months pertaining to financial
reporting/accounting and/or security/access to
financial records / (Number of business entity
employees * 0.0010)

(Number of automated primary controls / percent

Number of identified primary controls) * 100.0
(Number of FTEs who perform the process percent
"operate controls and monitor compliance with
internal controls policies and procedures" /
Number of FTEs who perform the function
"manage financial resources") * 100

(Number of new control violations in last twelve percent

months / Number of control violations in last
twelve months pertaining to financial
reporting/accounting and/or security/access to
financial records) * 100.0

Copyright 2016 APQC 579 of 584

 Formula Units
(Number of detective primary controls / Number percent
of identified primary controls) * 100.0
(Number of preventative primary controls / percent
Number of identified primary controls) * 100.0
Percentage of conducting risk assessment cost percent
toward self assessments
Systems cost to perform the process "report on dollars
internal controls compliance" / (Total business
entity revenue * 0.000010)
Total cost to perform the process "report on dollars
internal controls compliance" / (Total business
entity revenue * 0.0010)
Outsourced cost to perform the process "report on dollars
internal controls compliance" / (Total business
entity revenue *.0010)
Personnel cost to perform the process "report on dollars
internal controls compliance" / (Total business
entity revenue * 0.0010)
(Number of previously identified control percent
violations in last twelve months / Number of
control violations in last twelve months) * 100.0
Number of FTEs who perform the process "report FTEs
on internal controls compliance" / (Total business
entity revenue * 0.000000001)
(Number of FTEs who perform the process percent
"report on internal controls compliance" /
Number of FTEs who perform the function
"manage financial resources") * 100
Percentage of the total cost of conducting risk percent
assessments for costs other than self assessments,
independent internal resources, and outside
consultants

Copyright 2016 APQC 580 of 584

 Formula Units
Percentage of conducting risk assessment cost percent
toward outside consultants
Percentage of conducting risk assessment cost percent
toward independent internal resources
Number of updates to customer master file / updates
Number of FTEs who perform the process
"invoice customer" who maintain
customer/product master files
Number of active customers in customer master active customers
file / Number of FTEs who perform the process
"invoice customer" who maintain
customer/product master files
(Number of FTEs who perform the process percent
"invoice customer" who maintain
customer/product master files / Number of FTEs
who perform the process "invoice customer") *
100.0

(Number of FTEs who perform the process percent

"invoice customer" who generate customer
billing data / Number of FTEs who perform the
process "invoice customer") * 100.0
(Number of FTEs who perform the process percent
"invoice customer" who transmit billing data to
customer / Number of FTEs who perform the
process "invoice customer") * 100.0
(Number of FTEs who perform the process percent
"invoice customer" who post accounts receivable
entries / Number of FTEs who perform the
process "invoice customer") * 100.0

Copyright 2016 APQC 581 of 584

 Formula Units
(Number of FTEs who perform the process percent
"invoice customer" who resolve customer billing
inquiries / Number of FTEs who perform the
process "invoice customer") * 100.0
Percentage of disbursements processed that are percent
submitted electronically
Total cost to perform the process group "manage dollars
treasury operations" / Number of foreign
currencies involved in foreign exchange hedging
program
Number of foreign currencies involved in foreign foreign currencies
exchange hedging program / (Total business
entity revenue * .000000001)
Number of foreign currencies involved in foreign foreign currencies
exchange hedging program / Number of FTEs
who perform the process group "manage treasury
operations"
Percentage allocation of total annual finance percent
function cost to internal costs
Percentage allocation of total annual finance percent
function cost to external costs
Percentage allocation of total annual finance percent
function internal cost to personnel costs
Percentage allocation of total annual finance percent
function internal cost to systems costs
Percentage allocation of total annual finance percent
function internal cost to overhead costs
Percentage allocation of total annual finance percent
function internal cost to other costs
Total non-interest expense for retail banking dollars
operation / (Total annual revenue for retail
banking operation * .001)

Copyright 2016 APQC 582 of 584

 Formula Units
Total annual fee income for retail banking dollars
operation / (Total annual revenue for retail
banking operation * .001)
Total operating expense for retail banking dollars
operation / (Total annual revenue for retail
banking operation * .001)
Annual non-interest expense per total assets for percent
the overall bank
Annual net income plus interest expense per total percent
assets for the overall bank
Percentage of annual fee income for banking percent
operation attributed to new transaction accounts
opened in the last year

Copyright 2016 APQC 583 of 584

 ABOUT APQC
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and performance improvement, APQC helps
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environments, build new and better ways to work,
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focus on productivity, knowledge management,
benchmarking, and quality improvement initiatives,
APQC works with its member organizations to
identify best practices; discover effective methods of
improvement; broadly disseminate findings; and
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nonprofit serving organizationsRESERVED.
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Process Classification
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2003, 2004,
encourages
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Admired PCF for classifying and(MAKE)
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derivative works of the PCF, provided that all copies
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following attribution:
This APQC Process Classification Framework® (“PCF”) is an open standard
developed by APQC, a nonprofit that promotes benchmarking and best practices
worldwide. The PCF is intended to facilitate organizational improvement through
process management and benchmarking, regardless of industry, size, or geography. To
download the full PCF or industry-specific versions of the PCF, as well as associated
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Copyright 2016 APQC