K05392 PCF Retail 610 NonMember

RETAIL PROCESS CLASSIFICATION
FRAMEWORK
VERSION NUMBER 6.1.0
GENERATED ON 8/14/2014
For more information about the PCF, visit www.apqc.org/pcf
Copyright 2014 APQC

Copyright 2014 APQC
Copyright 2014 APQC
Copyright 2014 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 inten
capabilities.
These pages illustrate the configuration of this file. If you have further questions, please contact APQC dir
on pcf_feedback@apqc.org or +1-713-681-4020.
PCF ID is the unique identifier assigned to the specific element on each row. The PCF ID is used througho
APQC's open standards benchmarking as a way to relate measures, questions, and other materials back t
specific parts of the PCF. The PCF ID for a process element is aligned to the specific concept identified by
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 eac
row. This number will not be consistent across releases - meaning that a process element may have a diff
hierarchy ID among a set of releases.
Metrics available indicates whether or not metrics are available in APQC's Open Standards Benchmarki
library for this specific process element. For more information, please visit http://www.apqc.org/osb
Copyright 2014 APQC

Copyright 2014 APQC
ets intended to
use of its intended
ntact APQC directly
used throughout
aterials back to
identified by the
es not change.
lement on each
ay have a different
s Benchmarking
org/osb
Copyright 2014 APQC

Copyright 2014 APQC
Hierarchy Metrics
PCF ID ID Name available?
10002 1.0 Develop Vision and Strategy Y
16477 2.0 Develop and Manage Customer Experience N
16610 3.0 Market Products and Services N
16634 4.0 Merchandise Products and Services N
16679 5.0 Deliver Products N
10007 6.0 Develop and Manage Human Capital Y
10008 7.0 Manage Information Technology Y
10009 8.0 Manage Financial Resources Y
10010 9.0 Acquire, Construct, and Manage Assets N
16437 10.0 Manage Enterprise Risk, Compliance, Remediation and Resiliency N
10012 11.0 Manage External Relationships N
10013 12.0 Develop and Manage Business Capabilities Y
Copyright 2014 APQC 9 of 437

Hierarchy Metrics
17040 1.1 Define the business concept and long-term vision N
10017 1.1.1 Assess the external environment Y
10021 1.1.1.1 Analyze and evaluate competition N
10022 1.1.1.2 Identify economic trends N
10023 1.1.1.3 Identify political and regulatory issues N
10024 1.1.1.4 Assess new technology innovations N
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
10018 1.1.2 Survey market and determine customer needs and wants N
10028 1.1.2.1 Conduct qualitative/quantitative assessments N
10029 1.1.2.2 Capture and assess customer needs N
10019 1.1.3 Perform internal analysis N
10030 1.1.3.1 Analyze organizational characteristics N
10031 1.1.3.2 Create baselines for current processes N
10032 1.1.3.3 Analyze systems and technology N
10033 1.1.3.4 Analyze financial positions N
10034 1.1.3.5 Identify enterprise core competencies N
10020 1.1.4 Establish strategic vision N
10035 1.1.4.1 Align stakeholders around strategic vision N
10036 1.1.4.2 Communicate strategic vision to stakeholders N
16792 1.1.5 Conduct organization restructuring opportunities N
16793 1.1.5.1 Identify restructuring opportunities N
16794 1.1.5.2 Perform due-diligence N
16795 1.1.5.3 Analyze deal options N
16796 1.1.5.3.1 Evaluate acquisition options N
16797 1.1.5.3.2 Evaluate merger options N
16798 1.1.5.3.3 Evaluate de-merger options N
16799 1.1.5.3.4 Evaluate divesture options N
10015 1.2 Develop business 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 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
14189 1.2.2.3 Develop sustainability strategy N
14190 1.2.2.4 Develop global support and shared services strategy N
14197 1.2.2.5 Develop Lean/continuous improvement strategy N
10039 1.2.3 Select long-term business strategy N
10040 1.2.4 Coordinate and align functional and process strategies N

Hierarchy Metrics
10041 1.2.5 Create organizational design (structure, governance, reporting, N
etc.)
10049 1.2.5.1 Evaluate breadth and depth of organizational structure N
10050 1.2.5.2 Perform job-specific roles mapping and value-added N
10051 1.2.5.3 analyses
Develop role activity diagrams to assess hand-off activity N
10052 1.2.5.4 Perform organization redesign workshops N
10053 1.2.5.5 Design the relationships between organizational units N
10054 1.2.5.6 Develop role analysis and activity diagrams for key N
10055 1.2.5.7 processes
Assess organizational implication of feasible alternatives N
10056 1.2.5.8 Migrate to new organization N
10042 1.2.6 Develop and set organizational goals N
10043 1.2.7 Formulate business unit strategies N
10016 1.3 Manage 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 measures N

Hierarchy Metrics
16478 2.1 Operate direct channels N
16479 2.1.1 Develop and manage online experience N
16480 2.1.1.1 Determine online assortment N
16481 2.1.1.2 Develop page layouts N
16482 2.1.1.3 Develop site layout N
16483 2.1.2 Provide customer self-service N
16484 2.1.2.1 Assess opportunities for self-service N
16485 2.1.2.2 Develop self-service delivery solutions N
16486 2.1.2.3 Assess and improve self-service delivery experience N
16487 2.1.3 Manage shopping cart N
16488 2.1.3.1 Track shopping cart adds and deletes N
16489 2.1.3.2 Develop business rules to increase conversions N
16490 2.1.3.3 Monitor performance and adjust rules N
16491 2.1.3.4 Accept payments N
16492 2.1.4 Develop and manage catalog N
16493 2.1.4.1 Determine catalog assortment N
16494 2.1.4.2 Develop catalog format and covers N
16496 2.1.4.4 Manage printing and distribution N
16497 2.1.5 Analyze performance (page, etc.) N
16498 2.1.5.1 Develop metrics for on-line and catalog performance N
16499 2.1.5.2 Collect performance data N
16500 2.1.5.3 Analyze performance N
16501 2.1.5.4 Develop plan for improvements N
16502 2.1.6 Manage customer product reviews N
16503 2.1.6.1 Solicit customers to provide online reviews N
16504 2.1.6.2 Review customer feedback N
16505 2.1.6.3 Develop action plan to improve customer satisfaction N
16506 2.2 Develop and manage retail store channel N
16507 2.2.1 Build store format and site plan N
16508 2.2.1.1 Develop store format requirements N
16509 2.2.1.2 Develop site plan based on overall business strategy N
16510 2.2.2 Develop store layouts N
16511 2.2.2.1 Create floor plans for each store N
16512 2.2.2.2 Design seasonal layouts (planograms) N
16513 2.2.2.3 Test store layouts in concept store N
16514 2.2.2.4 Assess and adjust store layouts N
16515 2.2.3 Manage store collaboration N
16516 2.2.3.1 Develop communications plan for store to HQ N
communication
16517 2.2.3.2 Act on store feedback N
16518 2.2.3.3 Provide store performance information to the store N

Hierarchy Metrics
16519 2.2.3.4 Send merchandising execution to stores N
16520 2.2.3.5 Develop training programs N
16521 2.3 Operate retail store N
16522 2.3.1 Operate customer checkout N
16523 2.3.1.1 Process customer purchases N
16525 2.3.1.3 Maintain customer checkout area N
16526 2.3.2 Operate in-store customer service desk N
16527 2.3.2.1 Accept returns N
16528 2.3.2.2 Process special orders N
16529 2.3.2.3 Process layaway purchases N
16530 2.3.2.4 Handle special requests N
16531 2.3.2.5 Handle complaints N
16532 2.3.2.6 Manage store pick-up orders N
16533 2.3.3 Provide floor customer service N
16534 2.3.3.1 Provide product expertise N
16535 2.3.3.2 Assist in locating products N
16536 2.3.3.3 Assist in handling products N
16537 2.3.3.4 Enhance customer experience N
16538 2.3.3.5 Provide specialty services N
16539 2.3.4 Manage store inventory N
16540 2.3.4.1 Receive deliveries N
16541 2.3.4.2 Restock shelves N
16542 2.3.4.3 Monitor and remedy out of stocks N
16543 2.3.4.4 Perform cycle counts N
16544 2.3.4.5 Check cross-store inventory N
16545 2.3.4.6 Respond to cross-store inventory requests N
16546 2.3.5 Manage cash N
16547 2.3.5.1 Develop and execute store cash management policy and N
procedures
16548 2.3.5.2 Sign out cash drawers N
16549 2.3.5.3 Close and reconcile cash drawers N
16550 2.3.5.4 Reconcile receipts N
16551 2.3.5.5 Deposit cash N
16552 2.3.6 Plan and manage workforce N
16553 2.3.6.1 Estimate workload N
16554 2.3.6.2 Schedule labor N
16555 2.3.6.3 Assign tasks N
16556 2.3.6.4 Approve overtime N
16557 2.3.6.5 Monitor and adjust labor levels N
16558 2.3.7 Execute floor merchandising and promotions N
16559 2.3.7.1 Arrange floor displays and merchandise N
16560 2.3.7.2 Maintain shelf tagging N

Hierarchy Metrics
16561 2.3.7.3 Maintain signage N
16562 2.3.7.4 Manage floor fixtures N
16563 2.3.7.5 Execute promotional activities N
16564 2.3.8 Analyze and manage store performance N
16565 2.3.8.1 Review and analyze key metrics and KPIs for store N
16566 2.3.8.2 Develop and implement action plans to improve N
16567 2.3.9 performance
Manage regulatory compliance N
16568 2.3.9.1 Develop compliance training program N
16569 2.3.9.2 Monitor compliance with channel-specific regulatory N
requirements
16570 2.3.9.3 Report and rectify violations N
16571 2.4 Develop and manage omni channel N
10122 2.4.1 Define and manage channel strategy N
10126 2.4.1.1 Evaluate channel attributes and partners N
10127 2.4.1.2 Determine channel fit with target segments N
10128 2.4.1.3 Select channels for target segments N
10378 2.4.2 Develop customer service strategy Y
10381 2.4.2.1 Develop customer service segmentation/prioritization (e.g., N
tiers)
10384 2.4.2.1.1 Analyze existing customers N
10385 2.4.2.1.2 Analyze feedback of customer needs N
10382 2.4.2.2 Define customer service policies and procedures N
10383 2.4.2.3 Establish service levels for customers Y
16572 2.4.3 Analyze channel performance N
16573 2.4.3.1 Establish channel-specific metrics and targets N
16574 2.4.3.2 Monitor and report performance N
16575 2.4.3.3 Monitor and report events influencing factors (weather, N
disasters, etc.)
16576 2.4.4 Prevent loss N
16577 2.4.4.1 Monitor suspicious activity N
16578 2.4.4.2 Monitor return merchandise patterns N
16579 2.4.4.3 Develop loss-prevention training program N
16580 2.4.4.4 Assess and remedy potential dangerous conditions N
16581 2.4.5 Develop and manage operations policy and procedures N
16582 2.4.5.1 Develop store operating procedures N
16583 2.4.5.1.1 Develop procedures for returns N
16584 2.4.5.1.2 Develop procedures for layaway N
16585 2.4.5.1.3 Develop procedures for special orders N
16586 2.4.5.1.4 Develop procedures for store pickup N
16587 2.4.5.2 Develop operations policies and procedures training N
16589 2.4.6 program
Manage omni-channel experience (relationship) N
16590 2.4.6.1 Define omni-channel strategy N
16591 2.4.6.2 Define omni-channel requirements N

Hierarchy Metrics
16592 2.4.6.3 Develop omni-channel policies and procedures N
16593 2.4.6.4 Manage omni-channel customer information N
16594 2.4.6.5 Orchestrate seamless omni-channel experience N
16588 2.5 Manage customer relationship N
16603 2.5.1 Define customer service policies and procedures N
16604 2.5.1.1 Develop call center operating procedures N
16605 2.5.1.1.1 Develop operating procedures for orders N
16606 2.5.1.1.2 Develop operating procedures for returns N
16607 2.5.1.1.3 Develop operating procedures for complaints N
16608 2.5.1.2 Develop customer scripts for policies N
16609 2.5.1.3 Develop training for call center associates N
16595 2.5.2 Measure and evaluate customer satisfaction N
10401 2.5.2.1 Measure customer satisfaction with customer N
requests/inquiries handling
10404 2.5.2.1.1 Gather and solicit post-sale customer feedback on N
products and services
10405 2.5.2.1.2 Solicit post-sale customer feedback on ad effectiveness N
10406 2.5.2.1.3 Analyze product and service satisfaction data and N
identify improvement opportunities
10407 2.5.2.1.4 Provide customer feedback to product management on N
10402 2.5.2.2 Measure customer satisfaction with customer-complaint N
handling and resolution
11236 2.5.2.2.1 Solicit customer feedback on complaint handling and N
resolution
11237 2.5.2.2.2 Analyze customer complaint data and identify N
improvement opportunities
10403 2.5.2.3 Measure customer satisfaction with products and services N
16596 2.5.2.4 Measure customer satisfaction with ordering experience N
16597 2.5.3 Maintain customer master data N
16598 2.5.3.1 Collect and merge internal and third-party customer N
information
16599 2.5.3.2 De-duplicate customer data N
16600 2.5.3.3 Create and manage households N
16602 2.5.3.4 Maintain demographic and purchase history information N

Hierarchy Metrics
16611 3.1 Perform customer and market analysis N
10106 3.1.1 Perform analysis N
16612 3.1.1.1 Define and manage personas N
10108 3.1.1.2 Conduct customer and market research N
10109 3.1.1.3 Identify market segments N
10110 3.1.1.4 Analyze market and industry trends N
10111 3.1.1.5 Analyze competing organizations, competitive/substitute N
products
10112 3.1.1.6 Evaluate existing products/brands N
10113 3.1.1.7 Assess internal and external business environment N
10107 3.1.2 Evaluate and prioritize market opportunities N
10116 3.1.2.1 Quantify market opportunities N
10117 3.1.2.2 Determine target segments N
10118 3.1.2.3 Prioritize opportunities consistent with capabilities and N
overall business strategy
10119 3.1.2.4 Validate opportunities N
16613 3.1.3 Track and respond to shopper insight N
16614 3.1.3.1 Track customer site activity N
16615 3.1.3.2 Track customer purchase patterns N
16616 3.1.3.3 Develop business rules to provide personalized offers N
16617 3.1.3.4 Monitor effectiveness and adjust offers N
16618 3.2 Market to customers N
16619 3.2.1 Promote and manage brands N
16620 3.2.1.1 Define unique brand positioning N
16621 3.2.1.2 Align market strategy (product assortment, pricing, N
merchandising, etc.) to align to positioning
16622 3.2.1.3 Determine strategic investment plan (% breakout of build N
awareness vs customer acquisition and retention, etc.)
16623 3.2.1.4 Manage brand licensing and usage N
16624 3.2.1.5 Measure and reassess activities against strategy, plan, and N
investment
10152 3.2.2 Develop and manage promotional activities N
10167 3.2.2.1 Define promotional concepts N
10168 3.2.2.2 Plan and test promotional activities N
10170 3.2.2.4 Evaluate promotional performance metrics N
10171 3.2.2.5 Refine promotional performance metrics N
10172 3.2.2.6 Incorporate learning into future/planned promotions N
16625 3.2.3 Manage social media N
16626 3.2.3.1 Develop social media strategy N
16742 3.2.3.2 Define social media performance metrics N
16627 3.2.3.3 Monitor and respond to social media activity N

Hierarchy Metrics
16628 3.2.3.4 Execute social media campagins N
16743 3.2.3.5 Evaluate social media performance metrics N
10150 3.2.4 Develop and manage media campaigns N
10158 3.2.4.1 Define media objectives N
10159 3.2.4.2 Develop marketing messages N
10160 3.2.4.3 Define target audience N
10161 3.2.4.4 Engage media provider N
10162 3.2.4.5 Develop and execute advertising N
11253 3.2.4.6 Develop and execute other marketing campaigns/programs N
11254 3.2.4.7 Assess brand/product marketing plan performance N
16629 3.2.5 Manage product marketing content N
16630 3.2.5.1 Manage product images N
16631 3.2.5.2 Manage product copy N
16632 3.2.6 Develop and manage customer loyalty programs N
10173 3.2.6.1 Determine customer loyalty/lifetime value N
10174 3.2.6.2 Analyze customer revenue trend N
10175 3.2.6.3 Analyze customer attrition and retention rates N
10176 3.2.6.4 Analyze customer metrics N
10177 3.2.6.5 Revise customer strategies, objectives, and plans based on N
metrics
16633 3.2.6.6 Define and manage customer loyalty program benefits and N
events

Hierarchy Metrics
16635 4.1 Develop product plan N
16636 4.1.1 Develop category plan N
11470 4.1.1.1 Analyze category/product positioning and performance N
16637 4.1.1.2 Forecast category demand by market/channel N
16638 4.1.1.3 Assign revenue and margin targets to each category N
16639 4.1.2 Define assortment plan N
16640 4.1.2.1 Define cross-sell/up-sell substitutes N
10063 4.1.2.2 Evaluate performance of existing products/services against N
market opportunities
10064 4.1.2.3 Define product/service requirements N
10068 4.1.2.3.1 Identify potential improvements to existing products and N
services
10069 4.1.2.3.2 Identify potential new products and services N
16641 4.1.2.4 Develop product plan to meet category goals N
16642 4.1.2.5 Develop item assortment plan N
10154 4.1.2.6 Develop and manage packaging strategy N
10178 4.1.2.6.1 Plan packaging strategy N
10179 4.1.2.6.2 Test packaging options N
10180 4.1.2.6.3 Execute packaging strategy N
10181 4.1.2.6.4 Refine packaging N
10129 4.1.3 Develop and manage sales and pricing plan N
10134 4.1.3.1 Gather current and historic order information N
10135 4.1.3.2 Analyze sales trends and patterns N
10136 4.1.3.3 Generate sales forecast N
10137 4.1.3.4 Analyze historical and planned promotions and events N
16644 4.1.3.5 Generate open-to-buy orders N
16645 4.1.4 Develop allocation plan N
16646 4.1.4.1 Assess channel and store demand for products and services N
16747 4.1.4.2 Forecast channel and store demand for products and N
16647 4.1.4.3 services
Develop inventory allocation plan N
16648 4.1.4.4 Monitor and adjust inventory levels to meet demand N
16649 4.1.5 Manage product lifecycle N
10077 4.1.5.1 Introduce new products/services N
10164 4.1.5.2 Execute pricing plan N
16650 4.1.5.3 Monitor sales and margin performance N
10078 4.1.5.4 Retire outdated products/services N
16651 4.2 Manage product development lifecycle N
16652 4.2.1 Develop manufacturing outsourcing strategy N
16653 4.2.1.1 Assess manufacturer capabilities vs requirements N
16654 4.2.1.2 Assess availability of materials N
16655 4.2.1.3 Set market penetration targets N
16656 4.2.1.4 Prepare business case N

Hierarchy Metrics
16657 4.2.2 Design products N
10085 4.2.2.1 Develop product/service design specifications N
10086 4.2.2.2 Document design specifications N
10087 4.2.2.3 Conduct mandatory and elective external reviews (legal, N
regulatory, standards, internal)
10088 4.2.2.4 Build prototypes N
16658 4.2.3 Procure materials N
16659 4.2.3.1 Assess material requirements across product lines N
16660 4.2.3.2 Contract with material suppliers N
16661 4.2.3.3 Issue material purchase orders N
16662 4.2.4 Contract with manufacturers N
10092 4.2.4.1 Collaborate on design with suppliers and contract N
manufacturers
16663 4.2.4.2 Establish manufacturer metrics N
16664 4.2.4.3 Contract with manufacturers N
16665 4.2.5 Manage production N
16666 4.2.5.1 Integrate with demand management N
16667 4.2.5.2 Manage logistics N
16668 4.2.5.3 Monitor production vs metrics N
16669 4.2.5.4 Provide feedback to manufacturer and adjust contract N
16670 4.2.5.5 Monitor quality of product and adjust process N
16671 4.2.5.6 Provide end-to-end supply chain visibility N
16672 4.3 Source products N
10277 4.3.1 Develop sourcing plans Y
10281 4.3.1.1 Develop procurement plan N
10282 4.3.1.2 Clarify purchasing requirements N
10283 4.3.1.3 Develop inventory strategy N
10284 4.3.1.4 Match needs to supply capabilities N
10285 4.3.1.5 Analyze company spend profile N
10286 4.3.1.6 Seek opportunities to improve efficiency and value N
10287 4.3.1.7 Collaborate with suppliers to identify sourcing opportunities N
16643 4.3.1.8 Negotiate trade agreements with vendors N
10279 4.3.2 Purchase product Y
10292 4.3.2.1 Process/Review requisitions N
10293 4.3.2.2 Approve requisitions N
10294 4.3.2.3 Solicit/Track vendor quotes N
10295 4.3.2.4 Create/Distribute purchase orders N
10296 4.3.2.5 Expedite orders and satisfy inquiries N
10297 4.3.2.6 Record receipt of goods N
10298 4.3.2.7 Research/Resolve exceptions N
16741 4.3.3 Manage supplier performance N
10299 4.3.3.1 Monitor/Manage supplier information N
10300 4.3.3.2 Prepare/Analyze procurement and vendor performance N

Hierarchy Metrics
10302 4.3.3.3 Monitor quality of product delivered N
10278 4.3.4 Select suppliers and develop/maintain contracts Y
10288 4.3.4.1 Select suppliers N
10289 4.3.4.2 Certify and validate suppliers N
10290 4.3.4.3 Negotiate and establish contracts N
10291 4.3.4.4 Manage contracts N
16673 4.3.4.5 Negotiate supplier/vendor trade spend N
16674 4.3.5 Manage demand N
10235 4.3.5.1 Develop baseline forecasts N
10236 4.3.5.2 Collaborate with customers N
10240 4.3.5.3 Evaluate and revise forecasting approach N
10241 4.3.5.4 Measure forecast accuracy N
16675 4.3.5.5 Develop replenishment orders N
10062 4.3.6 Manage product master data Y
16676 4.3.6.1 Create new item N
16677 4.3.6.2 Create item attributes N
16678 4.3.6.3 Maintain product attributes N

Hierarchy Metrics
16680 5.1 Operate warehouse N
16681 5.1.1 Plan warehouse layout and operations N
10226 5.1.1.1 Establish distribution planning constraints N
10267 5.1.1.1.1 Establish distribution center layout constraints N
10268 5.1.1.1.2 Establish inventory management constraints N
10269 5.1.1.1.3 Establish transportation management constraints N
10253 5.1.1.2 Determine product inventory requirements at destination N
10349 5.1.1.3 Plan inbound material receipts N
16682 5.1.1.4 Plan outbound product flow N
16683 5.1.2 Manage inventory N
16684 5.1.2.1 Plan inventory and replenishment levels N
16685 5.1.2.2 Track quantity and location of items N
10376 5.1.2.3 Determine lot numbering system N
10377 5.1.2.4 Determine lot usage N
16686 5.1.2.5 Track and manage lots and serial numbered items N
10353 5.1.2.6 Track inventory deployment N
10354 5.1.2.7 Receive, inspect, and store inbound deliveries N
10355 5.1.2.8 Track product availability N
10357 5.1.2.9 Track inventory accuracy N
10358 5.1.2.10 Track third-party logistics storage and shipping performance N
10359 5.1.2.11 Manage physical finished goods inventory N
16687 5.1.2.12 Prepare items/products for sale N
16688 5.1.2.13 Repackage items into SKUs N
16689 5.1.3 Manage loading docks and yard N
16690 5.1.3.1 Analyze and forecast yard/dock traffic N
16691 5.1.3.2 Execute yard and dock schedules N
16692 5.1.3.3 Adjust schedules N
10356 5.1.4 Pick, pack, and ship N
16693 5.1.4.1 Analyze product velocities N
16694 5.1.4.2 Develop pick plan/patterns N
16695 5.1.4.3 Generate pick lists and pick N
16696 5.1.4.4 Pack orders and apply shipping labels N
16697 5.1.4.5 Load trucks N
16702 5.1.5.4 Assign and manage tasks N
16703 5.1.5.5 Monitor and adjust labor level N
16704 5.1.6 Manage returns N
10364 5.1.6.1 Authorize and process returns N
10365 5.1.6.2 Perform reverse logistics N

Hierarchy Metrics
10366 5.1.6.3 Perform salvage activities N
10367 5.1.6.4 Manage and process warranty claims N
14195 5.1.6.5 Manage repair/refurbishment and return to customer/stock N
16744 5.1.7 Transfer product cross-dock N
16705 5.2 Manage transportation and logistics N
16706 5.2.1 Define distribution plan N
16707 5.2.1.1 Analyze sources and destinations of goods N
16708 5.2.1.2 Analyze average and peak goods flows and lead times N
16709 5.2.1.3 Identify and assess transportation and storage alternatives N
16710 5.2.1.4 Develop overall distribution plan N
16711 5.2.1.5 Assess performance and adjust plan N
16712 5.2.2 Plan transportation network N
16713 5.2.2.1 Assess current transportation network performance N
16714 5.2.2.2 Select transportation suppliers N
16715 5.2.2.3 Negotiate contracts with transportation suppliers N
10347 5.2.2.4 Optimize transportation schedules and costs N
10348 5.2.2.5 Define key performance measures N
16716 5.2.2.6 Define routing policies N
16717 5.2.3 Plan and manage inbound product flow N
10350 5.2.3.1 Manage inbound product flow N
10351 5.2.3.2 Monitor inbound delivery performance N
10352 5.2.3.3 Manage flow of returned products N
16718 5.2.4 Manage imports/exports N
16719 5.2.4.1 Understand import/export laws and regulations N
16720 5.2.4.2 Establish policies and procedures N
16721 5.2.4.3 Monitor import/export activities for compliance N
16722 5.2.4.4 Report and resolve violations N
16723 5.2.5 Operate outbound transportation N
10360 5.2.5.1 Plan, transport, and deliver outbound product N
10362 5.2.5.2 Manage transportation fleet N
10363 5.2.5.3 Process and audit carrier invoices and documents N
16724 5.2.5.4 Plan carriers and routes N
16725 5.2.5.5 Contract transportation suppliers N
16746 5.2.5.6 Optimize backhaul opportunities N
10361 5.2.6 Track carrier performance N
16726 5.3 Manage enterprise inventory N
16727 5.3.1 Replenish retail stores N
16728 5.3.1.1 Monitor retail store inventory levels N
16729 5.3.1.2 Generate replenishment orders N
16730 5.3.1.3 Execute replenishment orders from warehouse N
16731 5.3.2 Balance enterprise inventory N
16732 5.3.2.1 Allocate inventory to stores N
16733 5.3.2.2 Monitor and adjust inventory levels N

Hierarchy Metrics
16734 5.3.2.3 Balance inventory to maximize sales N
16735 5.3.2.4 Manage ship from store and store pickup inventory levels N
16736 5.3.2.5 Manage pullbacks from stores N
16737 5.3.3 Replenish fulfillment centers N
16738 5.3.3.1 Monitor enterprise inventory levels N
16739 5.3.3.2 Generate purchase orders N
16740 5.3.3.3 Receive and distribute replenishment orders from suppliers N
16745 5.4 Manage direct-to-store-delivery N

Hierarchy Metrics
17043 6.1 Develop and manage human resources (HR) planning, policies, and N
strategies
10415 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
10416 6.1.2 Develop and implement human resources plans N
10423 6.1.2.1 Gather skill requirements according to corporate strategy N
and market environment
10424 6.1.2.2 Plan employee resourcing requirements per N
10425 6.1.2.3 unit/organization
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
10432 6.1.2.10 Develop strategy for HR systems/technologies/tools N
10433 6.1.2.11 Develop work force strategy models N
10417 6.1.3 Monitor and update plans N
10434 6.1.3.1 Measure realization of objectives N
10435 6.1.3.2 Measure contribution to business strategy N
10436 6.1.3.3 Communicate plans and provide updates to stakeholders N
10438 6.1.3.4 Review and revise HR plans N
17046 6.1.4 Develop competency management models N
10410 6.2 Recruit, source, and select employees Y
10439 6.2.1 Manage employee requisitions N
10445 6.2.1.1 Align staffing plan to work force plan and business unit N
strategies/resource needs
10446 6.2.1.2 Develop and open job requisitions N
10447 6.2.1.3 Develop job descriptions N
10448 6.2.1.4 Post requisitions N
10449 6.2.1.5 Manage internal/external job posting Web sites N
10450 6.2.1.6 Modify requisitions N
10451 6.2.1.7 Notify hiring manager N
10452 6.2.1.8 Manage requisition dates N
10440 6.2.2 Recruit/Source candidates N
10453 6.2.2.1 Determine recruitment methods and channels N
10454 6.2.2.2 Perform recruiting activities/events N
10455 6.2.2.3 Manage recruitment vendors N

Hierarchy Metrics
17047 6.2.2.4 Manage employee referral programs N
17048 6.2.2.5 Manage recruitment channels N
17049 6.2.3 Screen and 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
10460 6.2.3.5 Obtain candidate background information N
10461 6.2.3.6 Conduct pre-employment screening N
10462 6.2.3.7 Recommend/Not recommend candidate N
10443 6.2.4 Manage new hire/re-hire Y
10463 6.2.4.1 Draw up and make offer N
10464 6.2.4.2 Negotiate offer N
10465 6.2.4.3 Hire candidate N
10444 6.2.5 Manage Applicant Information N
10466 6.2.5.1 Create applicant record N
10467 6.2.5.2 Manage/Track applicant data N
10468 6.2.5.3 Archive and retain records of non-hires N
10411 6.3 Develop and counsel employees Y
10469 6.3.1 Manage employee orientation and deployment Y
10474 6.3.1.1 Create/Maintain employee on-boarding program N
11243 6.3.1.2 Evaluate the effectiveness of employee on-boarding N
17050 6.3.1.3 program
Execute onboarding 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
10482 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 skills development N
10473 6.3.5 Develop and train employees Y
10490 6.3.5.1 Align employee and organization development needs N
10491 6.3.5.2 Align learning programs with competencies N
10492 6.3.5.3 Establish training needs by analysis of required and N
available skills
10493 6.3.5.4 Develop, conduct, and manage employee and/or Y
management training programs

Hierarchy Metrics
10412 6.4 Reward and retain employees Y
17053 6.4.1 Develop and manage reward, recognition, and motivation N
programs
10498 6.4.1.1 Develop salary/compensation structure and plan N
10499 6.4.1.2 Develop benefits and reward plan N
10500 6.4.1.3 Perform competitive analysis of benefit and rewards N
10501 6.4.1.4 Identify compensation requirements based on financial, N
benefits, and HR policies
10502 6.4.1.5 Administer compensation and rewards to employees N
10503 6.4.1.6 Reward and motivate employees N
10495 6.4.2 Manage and administer benefits N
10504 6.4.2.1 Deliver employee benefits program N
10505 6.4.2.2 Administer benefit enrollment N
10506 6.4.2.3 Process claims N
10507 6.4.2.4 Perform benefit reconciliation N
17054 6.4.3 Manage employee assistance and retention N
10508 6.4.3.1 Deliver programs to support work/life balance for employees N
10509 6.4.3.2 Develop family support systems N
10510 6.4.3.3 Review retention and motivation indicators N
10511 6.4.3.4 Review compensation plan N
10497 6.4.4 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 N
10516 6.5.5 Develop and implement employee outplacement N
10517 6.5.6 Manage deployment of personnel N
17055 6.5.7 Relocate employees, and manage assignments N
10520 6.5.8 Manage expatriates N
17056 6.6 Manage employee information and analytics 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
10528 6.6.7 Manage employee communication Y
10530 6.6.7.1 Manage/Collect employee suggestions and perform N
employee research
10531 6.6.7.2 Manage employee grievances N
17057 6.7 Manage employee communication N
10529 6.7.1 Develop employee communication plan N

Hierarchy Metrics
10532 6.7.2 Deliver employee communications N

Hierarchy Metrics
10563 7.1 Manage the business of information technology Y
10570 7.1.1 Develop the enterprise IT strategy N
10603 7.1.1.1 Build strategic intelligence N
10604 7.1.1.2 Identify long-term IT needs of the enterprise in collaboration N
with stakeholders
10605 7.1.1.3 Define strategic standards, guidelines, and principles N
10606 7.1.1.4 Define and establish IT architecture and development N
standards
10607 7.1.1.5 Define strategic vendors for IT components N
10608 7.1.1.6 Establish IT governance organization and processes N
10609 7.1.1.7 Build strategic plan to support business objectives N
10571 7.1.2 Define the enterprise architecture N
10611 7.1.2.1 Establish the enterprise architecture definition N
10612 7.1.2.2 Confirm enterprise architecture maintenance approach N
10613 7.1.2.3 Maintain the relevance of the enterprise architecture N
10614 7.1.2.4 Act as clearinghouse for IT research and innovation N
10615 7.1.2.5 Govern the enterprise architecture N
10572 7.1.3 Manage the IT portfolio N
10616 7.1.3.1 Establish the IT portfolio N
10617 7.1.3.2 Analyze and evaluate the value of the IT portfolio for the N
enterprise
10618 7.1.3.3 Provision resources in accordance with strategic priorities N
10573 7.1.4 Perform IT research and innovation N
10620 7.1.4.1 Research 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 N
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 N
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 N
and 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
11248 7.2.1.5 Evaluate and select IT services and solutions strategic N
initiatives
10579 7.2.2 Develop and manage IT service levels N

Hierarchy Metrics
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
10580 7.2.3 Perform demand-side management (DSM) for IT services N
10644 7.2.3.1 Analyze IT services and solutions consumption and usage N
10645 7.2.3.2 Develop and implement incentive programs that improve N
consumption efficiency
10646 7.2.3.3 Develop volume/unit forecast for IT services and solutions N
10581 7.2.4 Manage IT customer satisfaction N
10647 7.2.4.1 Capture and analyze customer satisfaction N
10648 7.2.4.2 Assess and communicate customer satisfaction patterns N
10649 7.2.4.3 Initiate improvements based on customer satisfaction N
10582 7.2.5 patterns
Market IT services and solutions N
10650 7.2.5.1 Develop IT services and solutions marketing strategy N
10651 7.2.5.2 Develop and manage IT customer strategy N
10652 7.2.5.3 Manage IT services and solutions advertising and N
promotional campaigns
10653 7.2.5.4 Process and track IT services and solutions orders N
11220 7.3 Develop and implement security, privacy, and data protection N
controls
11230 7.3.1 Establish information security, privacy, and data protection N
strategies and levels
11231 7.3.2 Test, evaluate, and implement information security and privacy N
and data protection controls
10565 7.4 Manage enterprise information Y
10583 7.4.1 Develop information and content management strategies Y
10654 7.4.1.1 Understand information and content management needs N
and the role of IT services for executing the business
10655 7.4.1.2 strategy
Assess the information and content management N
implications of new technologies
10656 7.4.1.3 Identify and prioritize information and content management N
actions
10584 7.4.2 Define the enterprise information architecture Y
10657 7.4.2.1 Define information elements, composite structure, logical N
relationships and constraints, taxonomy, and derivation
10658 7.4.2.2 rules
Define information access requirements N
10659 7.4.2.3 Establish data custodianship N
10660 7.4.2.4 Manage changes to content data architecture requirements N
10585 7.4.3 Manage information resources Y
10661 7.4.3.1 Define the enterprise information/data policies and N
standards

Hierarchy Metrics
10662 7.4.3.2 Develop and implement data and content administration N
10586 7.4.4 Perform enterprise data and content management Y
10663 7.4.4.1 Define sources and destinations of content data N
10664 7.4.4.2 Manage technical interfaces to users of content N
10665 7.4.4.3 Manage retention, revision, and retirement of enterprise N
information
10566 7.5 Develop and maintain information technology solutions Y
10587 7.5.1 Develop the IT development strategy N
10666 7.5.1.1 Establish sourcing strategy for IT development N
10667 7.5.1.2 Define development processes, methodologies, and tools N
standards
10668 7.5.1.3 Select development methodologies and tools N
10588 7.5.2 Perform IT services and solutions life cycle planning N
10669 7.5.2.1 Plan development of new requirements N
10670 7.5.2.2 Plan development of feature and functionality enhancement N
10671 7.5.2.3 Develop life cycle plan for IT services and solutions N
10589 7.5.3 Develop and maintain IT services and solutions architecture N
10672 7.5.3.1 Create IT services and solutions architecture N
10673 7.5.3.2 Revise IT services and solutions architecture N
10674 7.5.3.3 Retire IT services and solutions architecture N
10590 7.5.4 Create IT services and solutions N
10675 7.5.4.1 Understand confirmed requirements N
10676 7.5.4.2 Design IT services and solutions N
10677 7.5.4.3 Acquire/Develop IT service/solution components N
10678 7.5.4.4 Train services and solutions resources N
10679 7.5.4.5 Test IT services/solutions N
10680 7.5.4.6 Confirm customer acceptance N
10591 7.5.5 Maintain IT services and solutions N
10681 7.5.5.1 Understand upkeep/enhance requirements and defect N
10682 7.5.5.2 analysis
Design change to existing IT service/solution N
10683 7.5.5.3 Acquire/Develop changed IT service/solution component N
10684 7.5.5.4 Test IT service/solution change N
10685 7.5.5.5 Retire solutions and services N
10567 7.6 Deploy information technology solutions Y
10592 7.6.1 Develop the IT deployment strategy N
10686 7.6.1.1 Establish IT services and solutions change policies N
10687 7.6.1.2 Define deployment process, procedures, and tools standards N
10688 7.6.1.3 Select deployment methodologies and tools N
10593 7.6.2 Plan and implement changes N
10689 7.6.2.1 Plan change deployment N
10690 7.6.2.2 Communicate changes to stakeholders N
10691 7.6.2.3 Administer change schedule N
10692 7.6.2.4 Train impacted users N

Hierarchy Metrics
10693 7.6.2.5 Distribute and install change N
10694 7.6.2.6 Verify change N
10594 7.6.3 Plan and manage releases N
10695 7.6.3.1 Understand and coordinate release design and acceptance N
10696 7.6.3.2 Plan release rollout N
10697 7.6.3.3 Distribute and install release N
10698 7.6.3.4 Verify release N
10568 7.7 Deliver and support information technology services Y
10595 7.7.1 Develop IT services and solution delivery strategy N
10699 7.7.1.1 Establish sourcing strategy for IT delivery N
10700 7.7.1.2 Define delivery processes, procedures, and tools standards N
10701 7.7.1.3 Select delivery methodologies and tools N
10596 7.7.2 Develop IT support strategy N
10702 7.7.2.1 Establish sourcing strategy for IT support N
10703 7.7.2.2 Define IT support services N
10597 7.7.3 Manage IT infrastructure resources N
10704 7.7.3.1 Manage IT inventory and assets N
10705 7.7.3.2 Manage IT resource capacity N
10598 7.7.4 Manage IT infrastructure operations N
10706 7.7.4.1 Deliver IT services and solutions N
10707 7.7.4.2 Perform IT operations support services N
10599 7.7.5 Support IT services and solutions Y
10708 7.7.5.1 Manage availability N
10709 7.7.5.2 Manage facilities N
10710 7.7.5.3 Manage backup/recovery N
10711 7.7.5.4 Manage performance and capacity N
10712 7.7.5.5 Manage incidents N
10713 7.7.5.6 Manage problems N
10714 7.7.5.7 Manage inquiries N

Hierarchy Metrics
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 financial forecasts N
10739 8.1.2 Perform cost accounting and control Y
10774 8.1.2.1 Perform inventory accounting N
10775 8.1.2.2 Perform cost of sales analysis N
10776 8.1.2.3 Perform product costing N
10777 8.1.2.4 Perform variance analysis N
11175 8.1.2.5 Report on profitability N
10740 8.1.3 Perform cost management Y
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 Assess customer and product profitability N
10783 8.1.4.2 Evaluate new products N
10784 8.1.4.3 Perform life cycle costing N
10785 8.1.4.4 Optimize customer and product mix N
10786 8.1.4.5 Track performance of new-customer and product 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
10742 8.2.1 Process customer credit Y
10789 8.2.1.1 Establish credit policies N
10790 8.2.1.2 Analyze/Approve new account applications N
10791 8.2.1.3 Review existing accounts N
10792 8.2.1.4 Produce credit/collection reports N
10793 8.2.1.5 Reinstate or suspend accounts based on credit policies N
10743 8.2.2 Invoice customer Y
10794 8.2.2.1 Maintain customer/product master files N
10795 8.2.2.2 Generate customer billing data N
10796 8.2.2.3 Transmit billing data to customers N
10797 8.2.2.4 Post receivable entries N
10798 8.2.2.5 Resolve customer billing inquiries N
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 customer payments N
10801 8.2.3.3 Apply cash remittances N
10802 8.2.3.4 Prepare AR reports N

Hierarchy Metrics
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
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 customer N
10812 8.2.5.4 Discuss resolution with internal parties N
10813 8.2.5.5 Prepare chargeback invoices 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 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)
10823 8.3.2.5 Post and reconcile intercompany 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 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

Hierarchy Metrics
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 business unit financial statements N
10838 8.3.4.2 Prepare consolidated financial statements N
10839 8.3.4.3 Perform business unit 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 review N
10842 8.3.4.6 Produce quarterly/annual filings and shareholder reports N
10843 8.3.4.7 Produce regulatory reports N
10731 8.4 Manage fixed-asset project accounting 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 Conduct financial justification for 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 financial returns on completed capital projects N
10732 8.5 Process payroll Y
10753 8.5.1 Report time Y
10854 8.5.1.2 Collect and record employee time worked 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 worked 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 period-end 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

Hierarchy Metrics
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 in 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 taxes N
10876 8.6.1.8 Process payments Y
10877 8.6.1.9 Respond to AP inquiries N
10878 8.6.1.10 Retain records N
10879 8.6.1.11 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 N
reports
10899 8.7.2.7 Manage and oversee banking relationships N
10900 8.7.2.8 Analyze, negotiate, resolve, and confirm bank fees N
10760 8.7.3 Manage in-house bank accounts N
10901 8.7.3.1 Manage in-house bank accounts for subsidiaries N

Hierarchy Metrics
10902 8.7.3.2 Manage and facilitate inter-company borrowing transactions N
10903 8.7.3.3 Manage centralized outgoing payments on behalf of N
10904 8.7.3.4 subsidiaries
Manage central incoming payments on behalf of N
Manage internal payments and netting transactions N
10906 8.7.3.6 Calculate interest and fees for in-house bank accounts N
10907 8.7.3.7 Provide account statements for in-house bank accounts N
10761 8.7.4 Manage debt and investment N
10908 8.7.4.1 Manage financial intermediary relationships N
10909 8.7.4.2 Manage liquidity N
10910 8.7.4.3 Manage issuer exposure N
10911 8.7.4.4 Process and oversee debt and investment transactions N
10912 8.7.4.5 Process and oversee foreign currency transactions N
10913 8.7.4.6 Produce debt and investment accounting transaction reports N
14210 8.7.4.7 Process and oversee interest rate transactions N
11208 8.7.5 Monitor and execute risk and hedging transactions N
11209 8.7.5.1 Manage interest-rate risk N
11210 8.7.5.2 Manage foreign-exchange risk N
11211 8.7.5.3 Manage exposure risk N
11212 8.7.5.4 Develop and execute hedging transactions N
11213 8.7.5.5 Evaluate and refine hedging positions N
11214 8.7.5.6 Produce hedge accounting transactions and reports N
11215 8.7.5.7 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 of directors and audit committee N
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 N
exchanges, etc.
10925 8.8.3.3 Report to third parties (e.g., business partners) N

Hierarchy Metrics
10926 8.8.3.4 Report to internal management N
10736 8.9 Manage taxes Y
10765 8.9.1 Develop tax strategy and plan N
10927 8.9.1.1 Develop foreign, national, state, and local tax strategy N
10928 8.9.1.2 Consolidate and optimize total tax plan N
10929 8.9.1.3 Maintain tax master data N
10766 8.9.2 Process taxes N
10930 8.9.2.1 Perform tax planning/strategy N
10931 8.9.2.2 Prepare returns N
10932 8.9.2.3 Prepare foreign taxes N
10933 8.9.2.4 Calculate deferred taxes N
10934 8.9.2.5 Account for taxes N
10935 8.9.2.6 Monitor tax compliance N
10936 8.9.2.7 Address tax inquiries N
10737 8.10 Manage international funds/consolidation N
10767 8.10.1 Monitor international rates N
10768 8.10.2 Manage transactions N
10769 8.10.3 Monitor currency exposure/hedge currency N
10770 8.10.4 Report results N
17059 8.11 Perform global trade services N
14090 8.11.1 Screen sanctioned party list N
14091 8.11.2 Control exports and imports N
14092 8.11.3 Classify products N
14093 8.11.4 Calculate duty N
14094 8.11.5 Communicate with customs N
14095 8.11.6 Document trade N
14096 8.11.7 Process trade preferences N
14097 8.11.8 Handle restitution N
14098 8.11.9 Prepare letter of credit N

Hierarchy Metrics
10937 9.1 Design and construct/acquire nonproductive assets N
10941 9.1.1 Develop property strategy and long-term vision N
10955 9.1.1.1 Confirm alignment of property requirements with business N
strategy
10956 9.1.1.2 Assess the external environment N
10957 9.1.1.3 Make build-or-buy decision 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
10960 9.1.3.3 Select property N
10961 9.1.3.4 Negotiate terms for facility N
10962 9.1.3.5 Manage construction or modification to building N
10944 9.1.4 Provide workspace and assets N
10963 9.1.4.1 Acquire workspace and assets N
10964 9.1.4.2 Change fit/form/function of workspace and assets N
10938 9.2 Plan maintenance work Y
16472 9.2.1 Perform routine maintenance N
16473 9.2.2 Perform corrective maintenance N
16474 9.2.3 Overhaul equipment N
10949 9.2.4 Manage facilities operations N
10965 9.2.4.1 Relocate people N
10966 9.2.4.2 Relocate material and tools N
10939 9.3 Obtain and install assets, equipment, and tools N
10950 9.3.1 Develop ongoing maintenance policies for productive assets 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
10969 9.3.2.1 Design engineering solution for the manufacturing process N
10971 9.3.2.2 Install and commission equipment N
10940 9.4 Dispose of productive and nonproductive assets N
10952 9.4.1 Develop exit strategy N
10953 9.4.2 Perform sale or trade N
10954 9.4.3 Perform abandonment N

Hierarchy Metrics
16437 10.0 Manage Enterprise Risk, Compliance, Remediation and N
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 N
16442 10.1.1.3 procedures
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 business unit and functional risk mitigation plans are N
implemented
16450 10.1.2.5 Ensure risks and risk mitigation actions are monitored N
16451 10.1.2.6 Report on risk activities N
16452 10.1.3 Coordinate business unit and functional risk management N
activities
16453 10.1.3.1 Ensure that each business unit / function follows the N
enterprise risk management process
16454 10.1.3.2 Ensure that each business unit/function follows the N
enterprise risk reporting process
17462 10.1.4 Manage business unit 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
17467 10.2 Manage compliance N
17468 10.2.1 Establish compliance framework and policies N
17469 10.2.1.1 Develop enterprise compliance policies and procedures N
17470 10.2.1.2 Implement enterprise compliance activities N
14133 10.2.1.3 Manage internal audits N
14137 10.2.1.4 Maintain controls-related technologies and tools N
16463 10.2.2 Manage regulatory compliance N
16464 10.2.2.1 Develop regulatory compliance procedures N

Hierarchy Metrics
16465 10.2.2.2 Identify applicable regulatory requirements N
16466 10.2.2.3 Monitor the regulatory environment for changing or N
emerging regulations
16467 10.2.2.4 Assess current compliance position, and identify N
weaknesses or shortfalls therein
16468 10.2.2.5 Implement missing or stronger regulatory compliance N
controls and policies
16469 10.2.2.6 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 10.2.2.7 Maintain relationships with regulators as appropriate N
11216 10.3 Manage business resiliency Y
11221 10.3.1 Develop the business resilience strategy N
11222 10.3.2 Perform continuous business operations planning N
11223 10.3.3 Test continuous business operations N
11224 10.3.4 Maintain continuous business operations N
16471 10.3.5 Share knowledge of specific risks across other parts of the N
organization
11179 10.4 Manage environmental health and safety (EHS) N
11180 10.4.1 Determine environmental health and safety impacts Y
11186 10.4.1.1 Evaluate environmental impact of products, services, and N
operations
11187 10.4.1.2 Conduct health and safety and environmental audits N
11181 10.4.2 Develop and execute functional EHS program N
11188 10.4.2.1 Identify regulatory and stakeholder requirements N
11189 10.4.2.2 Assess future risks and opportunities N
11190 10.4.2.3 Create EHS policy N
11191 10.4.2.4 Record and manage EHS events N
11182 10.4.3 Train and educate functional employees N
11192 10.4.3.1 Communicate EHS issues to stakeholders and provide N
support
11183 10.4.4 Monitor and manage functional EHS management program N
11193 10.4.4.1 Manage EHS costs and benefits N
11194 10.4.4.2 Measure and report EHS performance N
11196 10.4.4.3 Implement emergency response program N
11197 10.4.4.4 Implement pollution prevention program N
11195 10.4.4.5 Provide employees with EHS support N
11184 10.4.5 Ensure compliance with regulations N
11198 10.4.5.1 Monitor compliance N
11199 10.4.5.2 Perform compliance audit N
11200 10.4.5.3 Comply with regulatory stakeholders' requirements N
11185 10.4.6 Manage remediation efforts N

Hierarchy Metrics
11201 10.4.6.1 Create remediation plans N
11202 10.4.6.2 Contact and confer with experts N
11203 10.4.6.3 Identify/Dedicate resources N
11204 10.4.6.4 Investigate legal aspects N
11205 10.4.6.5 Investigate damage cause N
11206 10.4.6.6 Amend or create policy N

Hierarchy Metrics
11010 11.1 Build investor relationships N
11035 11.1.1 Plan, build, and manage lender relations N
11036 11.1.2 Plan, build, and manage analyst relations N
11037 11.1.3 Communicate with shareholders N
11011 11.2 Manage government and industry 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 trade or industry groups N
11041 11.2.4 Manage lobby activities N
11012 11.3 Manage relations with board of directors N
11043 11.3.2 Report audit findings N
11013 11.4 Manage legal and ethical issues N
11044 11.4.1 Create ethics policies N
11045 11.4.2 Manage corporate governance policies N
11046 11.4.3 Develop and perform preventive 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 payment 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 disputes 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
11066 11.5.1 Manage community relations N
11067 11.5.2 Manage media relations N
11068 11.5.3 Promote political stability N
11069 11.5.4 Create press releases N
11070 11.5.5 Issue press releases N

Hierarchy Metrics
16378 12.1 Manage business processes N
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
16382 12.1.1.3 Assign and support process ownership N
16383 12.1.1.4 Perform 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 execution 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 portfolio, program, and project N
16401 12.2.1 Manage portfolio N
16402 12.2.1.1 Establish portfolio strategy N
16403 12.2.1.2 Define portfolio governance N
16404 12.2.1.3 Monitor and control portfolio N
16405 12.2.2 Manage 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 execution 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
11120 12.2.3.1.5 Create business case 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

Hierarchy Metrics
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 Execute 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
17471 12.3 Manage enterprise quality N
17472 12.3.1 Establish quality requirements N
17473 12.3.1.1 Define critical-to-quality characteristics N
17474 12.3.1.2 Define preventive quality activities N
17475 12.3.1.3 Develop quality controls N
17476 12.3.1.3.1 Define process steps for controls (or integration points) N
17477 12.3.1.3.2 Define sampling plan N
17478 12.3.1.3.3 Identify measurement methods N
17479 12.3.1.3.4 Define required competencies N
17480 12.3.1.4 Prove capability to assess compliance with requirements N
17481 12.3.1.5 Finalize quality plan N
17482 12.3.2 Evaluate performance to requirements N
17483 12.3.2.1 Test against quality plan N
17484 12.3.2.1.1 Conduct test and collect data N
17485 12.3.2.1.2 Record result(s) N
17486 12.3.2.1.3 Determine disposition of result(s) N
17487 12.3.2.2 Assess results of tests N
17488 12.3.2.2.1 Assess sample significance N
17489 12.3.2.2.2 Summarize result(s) N
17490 12.3.2.2.3 Recommend actions N
17491 12.3.2.2.4 Decide next steps N
17492 12.3.3 Manage non-conformance N
17493 12.3.3.1 Assess potential impact N
17494 12.3.3.2 Determine immediate action(s) N
17495 12.3.3.3 Identify root cause(s) N
17496 12.3.3.4 Take corrective or preventative action N
17497 12.3.3.5 Close non-conformance N

Hierarchy Metrics
17498 12.3.4 Implement and maintain the enterprise quality management N
system (EQMS)
17499 12.3.4.1 Define the quality strategy N
17500 12.3.4.2 Plan and deploy the EQMS scope, targets, and goals N
17501 12.3.4.3 Identify core EQMS processes, controls, and metrics N
17502 12.3.4.4 Develop and document EQMS policies, procedures, N
standards, and measures
17503 12.3.4.5 Assess the EQMS performance N
17504 12.3.4.6 Create environment and capability for EQMS N
17505 12.3.4.6.1 improvement(s)
Reward quality excellence N
17506 12.3.4.6.2 Create and maintain quality partnerships N
17507 12.3.4.6.3 Maintain talent capabilities and competencies N
17508 12.3.4.6.4 Incorporate EQMS messaging into communication N
17509 12.3.4.6.5 channels
Assure independent EQMS management access to N
appropriate authority in the organization
17510 12.3.4.6.6 Transfer proven EQMS methods 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
11147 12.4.1.10 Assess cultural issues N
11148 12.4.1.11 Establish accountability for change management N
11149 12.4.1.12 Identify barriers to change N
11150 12.4.1.13 Determine change enablers N
11151 12.4.1.14 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 change N
11160 12.4.3.1 Create commitment for improvement/change N

Hierarchy Metrics
11161 12.4.3.2 Re-engineer business processes and systems N
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 central KM core group N
11102 12.5.1.3 Define roles and accountability of core group versus N
operating units
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 12.5.1.10 Develop strategic measures and indicators 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
11115 12.5.2.6 Implement new KM approaches N
16436 12.6 Measure and benchmark N
11071 12.6.1 Create and manage organizational performance strategy 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

Hierarchy Metrics
11088 12.6.2.5 Establish need for change N

Hierarchy Metrics
17040 1.1 Define the business concept and long-term vision N
10017 1.1.1 Assess the external environment Y
10021 1.1.1.1 Analyze and evaluate competition N
10022 1.1.1.2 Identify economic trends N
10023 1.1.1.3 Identify political and regulatory issues N
10024 1.1.1.4 Assess new technology innovations N
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
10018 1.1.2 Survey market and determine customer needs and wants N
10028 1.1.2.1 Conduct qualitative/quantitative assessments N
10029 1.1.2.2 Capture and assess customer needs N
10019 1.1.3 Perform internal analysis N
10030 1.1.3.1 Analyze organizational characteristics N
10031 1.1.3.2 Create baselines for current processes N
10032 1.1.3.3 Analyze systems and technology N
10033 1.1.3.4 Analyze financial positions N
10034 1.1.3.5 Identify enterprise core competencies N
10020 1.1.4 Establish strategic vision N
10035 1.1.4.1 Align stakeholders around strategic vision N
10036 1.1.4.2 Communicate strategic vision to stakeholders N
16792 1.1.5 Conduct organization restructuring opportunities N
16793 1.1.5.1 Identify restructuring opportunities N
16794 1.1.5.2 Perform due-diligence N
16795 1.1.5.3 Analyze deal options N
16796 1.1.5.3.1 Evaluate acquisition options N
16797 1.1.5.3.2 Evaluate merger options N
16798 1.1.5.3.3 Evaluate de-merger options N
16799 1.1.5.3.4 Evaluate divesture options N
10015 1.2 Develop business 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 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
14189 1.2.2.3 Develop sustainability strategy N
14190 1.2.2.4 Develop global support and shared services strategy N
14197 1.2.2.5 Develop Lean/continuous improvement strategy N
10039 1.2.3 Select long-term business strategy N
10040 1.2.4 Coordinate and align functional and process strategies N

Hierarchy Metrics
10041 1.2.5 Create organizational design (structure, governance, reporting, N
etc.)
10049 1.2.5.1 Evaluate breadth and depth of organizational structure N
10050 1.2.5.2 Perform job-specific roles mapping and value-added N
10051 1.2.5.3 analyses
Develop role activity diagrams to assess hand-off activity N
10052 1.2.5.4 Perform organization redesign workshops N
10053 1.2.5.5 Design the relationships between organizational units N
10054 1.2.5.6 Develop role analysis and activity diagrams for key N
10055 1.2.5.7 processes
Assess organizational implication of feasible alternatives N
10056 1.2.5.8 Migrate to new organization N
10042 1.2.6 Develop and set organizational goals N
10043 1.2.7 Formulate business unit strategies N
10016 1.3 Manage 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 measures N

Hierarchy Metrics
16478 2.1 Operate direct channels N
16479 2.1.1 Develop and manage online experience N
16480 2.1.1.1 Determine online assortment N
16482 2.1.1.3 Develop site layout N
16483 2.1.2 Provide customer self-service N
16484 2.1.2.1 Assess opportunities for self-service N
16485 2.1.2.2 Develop self-service delivery solutions N
16486 2.1.2.3 Assess and improve self-service delivery experience N
16487 2.1.3 Manage shopping cart N
16488 2.1.3.1 Track shopping cart adds and deletes N
16489 2.1.3.2 Develop business rules to increase conversions N
16490 2.1.3.3 Monitor performance and adjust rules N
16492 2.1.4 Develop and manage catalog N
16493 2.1.4.1 Determine catalog assortment N
16494 2.1.4.2 Develop catalog format and covers N
16496 2.1.4.4 Manage printing and distribution N
16497 2.1.5 Analyze performance (page, etc.) N
16498 2.1.5.1 Develop metrics for on-line and catalog performance N
16499 2.1.5.2 Collect performance data N
16500 2.1.5.3 Analyze performance N
16501 2.1.5.4 Develop plan for improvements N
16502 2.1.6 Manage customer product reviews N
16503 2.1.6.1 Solicit customers to provide online reviews N
16504 2.1.6.2 Review customer feedback N
16505 2.1.6.3 Develop action plan to improve customer satisfaction N
16506 2.2 Develop and manage retail store channel N
16507 2.2.1 Build store format and site plan N
16508 2.2.1.1 Develop store format requirements N
16509 2.2.1.2 Develop site plan based on overall business strategy N
16510 2.2.2 Develop store layouts N
16511 2.2.2.1 Create floor plans for each store N
16512 2.2.2.2 Design seasonal layouts (planograms) N
16513 2.2.2.3 Test store layouts in concept store N
16514 2.2.2.4 Assess and adjust store layouts N
16515 2.2.3 Manage store collaboration N
16516 2.2.3.1 Develop communications plan for store to HQ N
communication
16517 2.2.3.2 Act on store feedback N
16518 2.2.3.3 Provide store performance information to the store N

Hierarchy Metrics
16519 2.2.3.4 Send merchandising execution to stores N
16520 2.2.3.5 Develop training programs N
16521 2.3 Operate retail store N
16522 2.3.1 Operate customer checkout N
16523 2.3.1.1 Process customer purchases N
16525 2.3.1.3 Maintain customer checkout area N
16526 2.3.2 Operate in-store customer service desk N
16527 2.3.2.1 Accept returns N
16528 2.3.2.2 Process special orders N
16529 2.3.2.3 Process layaway purchases N
16530 2.3.2.4 Handle special requests N
16531 2.3.2.5 Handle complaints N
16532 2.3.2.6 Manage store pick-up orders N
16533 2.3.3 Provide floor customer service N
16534 2.3.3.1 Provide product expertise N
16535 2.3.3.2 Assist in locating products N
16536 2.3.3.3 Assist in handling products N
16537 2.3.3.4 Enhance customer experience N
16538 2.3.3.5 Provide specialty services N
16539 2.3.4 Manage store inventory N
16540 2.3.4.1 Receive deliveries N
16541 2.3.4.2 Restock shelves N
16542 2.3.4.3 Monitor and remedy out of stocks N
16543 2.3.4.4 Perform cycle counts N
16544 2.3.4.5 Check cross-store inventory N
16545 2.3.4.6 Respond to cross-store inventory requests N
16546 2.3.5 Manage cash N
16547 2.3.5.1 Develop and execute store cash management policy and N
procedures
16548 2.3.5.2 Sign out cash drawers N
16549 2.3.5.3 Close and reconcile cash drawers N
16550 2.3.5.4 Reconcile receipts N
16551 2.3.5.5 Deposit cash N
16555 2.3.6.3 Assign tasks N
16557 2.3.6.5 Monitor and adjust labor levels N
16558 2.3.7 Execute floor merchandising and promotions N
16559 2.3.7.1 Arrange floor displays and merchandise N
16560 2.3.7.2 Maintain shelf tagging N

Hierarchy Metrics
16561 2.3.7.3 Maintain signage N
16562 2.3.7.4 Manage floor fixtures N
16564 2.3.8 Analyze and manage store performance N
16565 2.3.8.1 Review and analyze key metrics and KPIs for store N
16566 2.3.8.2 Develop and implement action plans to improve N
16567 2.3.9 performance
Manage regulatory compliance N
16568 2.3.9.1 Develop compliance training program N
16569 2.3.9.2 Monitor compliance with channel-specific regulatory N
requirements
16570 2.3.9.3 Report and rectify violations N
16571 2.4 Develop and manage omni channel N
10122 2.4.1 Define and manage channel strategy N
10126 2.4.1.1 Evaluate channel attributes and partners N
10127 2.4.1.2 Determine channel fit with target segments N
10128 2.4.1.3 Select channels for target segments N
10378 2.4.2 Develop customer service strategy Y
10381 2.4.2.1 Develop customer service segmentation/prioritization (e.g., N
tiers)
10384 2.4.2.1.1 Analyze existing customers N
10385 2.4.2.1.2 Analyze feedback of customer needs N
10382 2.4.2.2 Define customer service policies and procedures N
10383 2.4.2.3 Establish service levels for customers Y
16572 2.4.3 Analyze channel performance N
16573 2.4.3.1 Establish channel-specific metrics and targets N
16574 2.4.3.2 Monitor and report performance N
16575 2.4.3.3 Monitor and report events influencing factors (weather, N
disasters, etc.)
16576 2.4.4 Prevent loss N
16577 2.4.4.1 Monitor suspicious activity N
16578 2.4.4.2 Monitor return merchandise patterns N
16579 2.4.4.3 Develop loss-prevention training program N
16580 2.4.4.4 Assess and remedy potential dangerous conditions N
16581 2.4.5 Develop and manage operations policy and procedures N
16582 2.4.5.1 Develop store operating procedures N
16583 2.4.5.1.1 Develop procedures for returns N
16584 2.4.5.1.2 Develop procedures for layaway N
16585 2.4.5.1.3 Develop procedures for special orders N
16586 2.4.5.1.4 Develop procedures for store pickup N
16587 2.4.5.2 Develop operations policies and procedures training N
16589 2.4.6 program
Manage omni-channel experience (relationship) N
16590 2.4.6.1 Define omni-channel strategy N
16591 2.4.6.2 Define omni-channel requirements N

Hierarchy Metrics
16592 2.4.6.3 Develop omni-channel policies and procedures N
16593 2.4.6.4 Manage omni-channel customer information N
16594 2.4.6.5 Orchestrate seamless omni-channel experience N
16588 2.5 Manage customer relationship N
16603 2.5.1 Define customer service policies and procedures N
16604 2.5.1.1 Develop call center operating procedures N
16605 2.5.1.1.1 Develop operating procedures for orders N
16606 2.5.1.1.2 Develop operating procedures for returns N
16607 2.5.1.1.3 Develop operating procedures for complaints N
16608 2.5.1.2 Develop customer scripts for policies N
16609 2.5.1.3 Develop training for call center associates N
16595 2.5.2 Measure and evaluate customer satisfaction N
10401 2.5.2.1 Measure customer satisfaction with customer N
10402 2.5.2.2 Measure customer satisfaction with customer-complaint N
11236 2.5.2.2.1 Solicit customer feedback on complaint handling and N
resolution
11237 2.5.2.2.2 Analyze customer complaint data and identify N
improvement opportunities
10403 2.5.2.3 Measure customer satisfaction with products and services N
16596 2.5.2.4 Measure customer satisfaction with ordering experience N
16597 2.5.3 Maintain customer master data N
16598 2.5.3.1 Collect and merge internal and third-party customer N
information
16599 2.5.3.2 De-duplicate customer data N
16600 2.5.3.3 Create and manage households N
16602 2.5.3.4 Maintain demographic and purchase history information N

Hierarchy Metrics
16611 3.1 Perform customer and market analysis N
10106 3.1.1 Perform analysis N
16612 3.1.1.1 Define and manage personas N
10108 3.1.1.2 Conduct customer and market research N
10109 3.1.1.3 Identify market segments N
10110 3.1.1.4 Analyze market and industry trends N
10111 3.1.1.5 Analyze competing organizations, competitive/substitute N
products
10112 3.1.1.6 Evaluate existing products/brands N
10113 3.1.1.7 Assess internal and external business environment N
10107 3.1.2 Evaluate and prioritize market opportunities N
10116 3.1.2.1 Quantify market opportunities N
10117 3.1.2.2 Determine target segments N
10118 3.1.2.3 Prioritize opportunities consistent with capabilities and N
overall business strategy
10119 3.1.2.4 Validate opportunities N
16613 3.1.3 Track and respond to shopper insight N
16614 3.1.3.1 Track customer site activity N
16615 3.1.3.2 Track customer purchase patterns N
16616 3.1.3.3 Develop business rules to provide personalized offers N
16617 3.1.3.4 Monitor effectiveness and adjust offers N
16618 3.2 Market to customers N
16619 3.2.1 Promote and manage brands N
16620 3.2.1.1 Define unique brand positioning N
16621 3.2.1.2 Align market strategy (product assortment, pricing, N
merchandising, etc.) to align to positioning
16622 3.2.1.3 Determine strategic investment plan (% breakout of build N
awareness vs customer acquisition and retention, etc.)
16623 3.2.1.4 Manage brand licensing and usage N
16624 3.2.1.5 Measure and reassess activities against strategy, plan, and N
investment
10152 3.2.2 Develop and manage promotional activities N
10167 3.2.2.1 Define promotional concepts N
10168 3.2.2.2 Plan and test promotional activities N
10170 3.2.2.4 Evaluate promotional performance metrics N
10171 3.2.2.5 Refine promotional performance metrics N
10172 3.2.2.6 Incorporate learning into future/planned promotions N
16625 3.2.3 Manage social media N
16626 3.2.3.1 Develop social media strategy N
16742 3.2.3.2 Define social media performance metrics N
16627 3.2.3.3 Monitor and respond to social media activity N

Hierarchy Metrics
16628 3.2.3.4 Execute social media campagins N
16743 3.2.3.5 Evaluate social media performance metrics N
10150 3.2.4 Develop and manage media campaigns N
10158 3.2.4.1 Define media objectives N
10159 3.2.4.2 Develop marketing messages N
10160 3.2.4.3 Define target audience N
10161 3.2.4.4 Engage media provider N
10162 3.2.4.5 Develop and execute advertising N
11253 3.2.4.6 Develop and execute other marketing campaigns/programs N
11254 3.2.4.7 Assess brand/product marketing plan performance N
16629 3.2.5 Manage product marketing content N
16630 3.2.5.1 Manage product images N
16631 3.2.5.2 Manage product copy N
16632 3.2.6 Develop and manage customer loyalty programs N
10173 3.2.6.1 Determine customer loyalty/lifetime value N
10174 3.2.6.2 Analyze customer revenue trend N
10175 3.2.6.3 Analyze customer attrition and retention rates N
10176 3.2.6.4 Analyze customer metrics N
10177 3.2.6.5 Revise customer strategies, objectives, and plans based on N
metrics
16633 3.2.6.6 Define and manage customer loyalty program benefits and N
events

Hierarchy Metrics
16635 4.1 Develop product plan N
16636 4.1.1 Develop category plan N
11470 4.1.1.1 Analyze category/product positioning and performance N
16637 4.1.1.2 Forecast category demand by market/channel N
16638 4.1.1.3 Assign revenue and margin targets to each category N
16639 4.1.2 Define assortment plan N
16640 4.1.2.1 Define cross-sell/up-sell substitutes N
10063 4.1.2.2 Evaluate performance of existing products/services against N
10064 4.1.2.3 Define product/service requirements N
10068 4.1.2.3.1 Identify potential improvements to existing products and N
services
10069 4.1.2.3.2 Identify potential new products and services N
16641 4.1.2.4 Develop product plan to meet category goals N
16642 4.1.2.5 Develop item assortment plan N
10154 4.1.2.6 Develop and manage packaging strategy N
10178 4.1.2.6.1 Plan packaging strategy N
10179 4.1.2.6.2 Test packaging options N
10180 4.1.2.6.3 Execute packaging strategy N
10181 4.1.2.6.4 Refine packaging N
10129 4.1.3 Develop and manage sales and pricing plan N
10134 4.1.3.1 Gather current and historic order information N
10135 4.1.3.2 Analyze sales trends and patterns N
10136 4.1.3.3 Generate sales forecast N
10137 4.1.3.4 Analyze historical and planned promotions and events N
16644 4.1.3.5 Generate open-to-buy orders N
16645 4.1.4 Develop allocation plan N
16646 4.1.4.1 Assess channel and store demand for products and services N
16747 4.1.4.2 Forecast channel and store demand for products and N
16647 4.1.4.3 services
Develop inventory allocation plan N
16648 4.1.4.4 Monitor and adjust inventory levels to meet demand N
16649 4.1.5 Manage product lifecycle N
10077 4.1.5.1 Introduce new products/services N
10164 4.1.5.2 Execute pricing plan N
16650 4.1.5.3 Monitor sales and margin performance N
10078 4.1.5.4 Retire outdated products/services N
16651 4.2 Manage product development lifecycle N
16652 4.2.1 Develop manufacturing outsourcing strategy N
16653 4.2.1.1 Assess manufacturer capabilities vs requirements N
16654 4.2.1.2 Assess availability of materials N
16655 4.2.1.3 Set market penetration targets N
16656 4.2.1.4 Prepare business case N

Hierarchy Metrics
16657 4.2.2 Design products N
10085 4.2.2.1 Develop product/service design specifications N
10086 4.2.2.2 Document design specifications N
10087 4.2.2.3 Conduct mandatory and elective external reviews (legal, N
regulatory, standards, internal)
10088 4.2.2.4 Build prototypes N
16658 4.2.3 Procure materials N
16659 4.2.3.1 Assess material requirements across product lines N
16660 4.2.3.2 Contract with material suppliers N
16661 4.2.3.3 Issue material purchase orders N
16662 4.2.4 Contract with manufacturers N
10092 4.2.4.1 Collaborate on design with suppliers and contract N
manufacturers
16663 4.2.4.2 Establish manufacturer metrics N
16664 4.2.4.3 Contract with manufacturers N
16665 4.2.5 Manage production N
16666 4.2.5.1 Integrate with demand management N
16667 4.2.5.2 Manage logistics N
16668 4.2.5.3 Monitor production vs metrics N
16669 4.2.5.4 Provide feedback to manufacturer and adjust contract N
16670 4.2.5.5 Monitor quality of product and adjust process N
16671 4.2.5.6 Provide end-to-end supply chain visibility N
16672 4.3 Source products N
10277 4.3.1 Develop sourcing plans Y
10281 4.3.1.1 Develop procurement plan N
10282 4.3.1.2 Clarify purchasing requirements N
10283 4.3.1.3 Develop inventory strategy N
10284 4.3.1.4 Match needs to supply capabilities N
10285 4.3.1.5 Analyze company spend profile N
10286 4.3.1.6 Seek opportunities to improve efficiency and value N
10287 4.3.1.7 Collaborate with suppliers to identify sourcing opportunities N
16643 4.3.1.8 Negotiate trade agreements with vendors N
10279 4.3.2 Purchase product Y
10292 4.3.2.1 Process/Review requisitions N
10293 4.3.2.2 Approve requisitions N
10294 4.3.2.3 Solicit/Track vendor quotes N
10295 4.3.2.4 Create/Distribute purchase orders N
10296 4.3.2.5 Expedite orders and satisfy inquiries N
10297 4.3.2.6 Record receipt of goods N
16741 4.3.3 Manage supplier performance N
10299 4.3.3.1 Monitor/Manage supplier information N
10300 4.3.3.2 Prepare/Analyze procurement and vendor performance N

Hierarchy Metrics
10302 4.3.3.3 Monitor quality of product delivered N
10278 4.3.4 Select suppliers and develop/maintain contracts Y
10288 4.3.4.1 Select suppliers N
10289 4.3.4.2 Certify and validate suppliers N
10290 4.3.4.3 Negotiate and establish contracts N
10291 4.3.4.4 Manage contracts N
16673 4.3.4.5 Negotiate supplier/vendor trade spend N
16674 4.3.5 Manage demand N
10235 4.3.5.1 Develop baseline forecasts N
10236 4.3.5.2 Collaborate with customers N
10240 4.3.5.3 Evaluate and revise forecasting approach N
10241 4.3.5.4 Measure forecast accuracy N
16675 4.3.5.5 Develop replenishment orders N
10062 4.3.6 Manage product master data Y
16676 4.3.6.1 Create new item N
16677 4.3.6.2 Create item attributes N
16678 4.3.6.3 Maintain product attributes N

Hierarchy Metrics
16680 5.1 Operate warehouse N
16681 5.1.1 Plan warehouse layout and operations N
10226 5.1.1.1 Establish distribution planning constraints N
10267 5.1.1.1.1 Establish distribution center layout constraints N
10268 5.1.1.1.2 Establish inventory management constraints N
10269 5.1.1.1.3 Establish transportation management constraints N
10253 5.1.1.2 Determine product inventory requirements at destination N
10349 5.1.1.3 Plan inbound material receipts N
16682 5.1.1.4 Plan outbound product flow N
16683 5.1.2 Manage inventory N
16684 5.1.2.1 Plan inventory and replenishment levels N
16685 5.1.2.2 Track quantity and location of items N
10376 5.1.2.3 Determine lot numbering system N
10377 5.1.2.4 Determine lot usage N
16686 5.1.2.5 Track and manage lots and serial numbered items N
10353 5.1.2.6 Track inventory deployment N
10354 5.1.2.7 Receive, inspect, and store inbound deliveries N
10355 5.1.2.8 Track product availability N
10357 5.1.2.9 Track inventory accuracy N
10358 5.1.2.10 Track third-party logistics storage and shipping performance N
10359 5.1.2.11 Manage physical finished goods inventory N
16687 5.1.2.12 Prepare items/products for sale N
16688 5.1.2.13 Repackage items into SKUs N
16689 5.1.3 Manage loading docks and yard N
16690 5.1.3.1 Analyze and forecast yard/dock traffic N
16691 5.1.3.2 Execute yard and dock schedules N
16692 5.1.3.3 Adjust schedules N
10356 5.1.4 Pick, pack, and ship N
16693 5.1.4.1 Analyze product velocities N
16694 5.1.4.2 Develop pick plan/patterns N
16695 5.1.4.3 Generate pick lists and pick N
16696 5.1.4.4 Pack orders and apply shipping labels N
16697 5.1.4.5 Load trucks N
16702 5.1.5.4 Assign and manage tasks N
16703 5.1.5.5 Monitor and adjust labor level N
16704 5.1.6 Manage returns N
10364 5.1.6.1 Authorize and process returns N
10365 5.1.6.2 Perform reverse logistics N

Hierarchy Metrics
10366 5.1.6.3 Perform salvage activities N
10367 5.1.6.4 Manage and process warranty claims N
14195 5.1.6.5 Manage repair/refurbishment and return to customer/stock N
16744 5.1.7 Transfer product cross-dock N
16705 5.2 Manage transportation and logistics N
16706 5.2.1 Define distribution plan N
16707 5.2.1.1 Analyze sources and destinations of goods N
16708 5.2.1.2 Analyze average and peak goods flows and lead times N
16709 5.2.1.3 Identify and assess transportation and storage alternatives N
16710 5.2.1.4 Develop overall distribution plan N
16711 5.2.1.5 Assess performance and adjust plan N
16712 5.2.2 Plan transportation network N
16713 5.2.2.1 Assess current transportation network performance N
16714 5.2.2.2 Select transportation suppliers N
16715 5.2.2.3 Negotiate contracts with transportation suppliers N
10347 5.2.2.4 Optimize transportation schedules and costs N
10348 5.2.2.5 Define key performance measures N
16716 5.2.2.6 Define routing policies N
16717 5.2.3 Plan and manage inbound product flow N
10350 5.2.3.1 Manage inbound product flow N
10351 5.2.3.2 Monitor inbound delivery performance N
10352 5.2.3.3 Manage flow of returned products N
16718 5.2.4 Manage imports/exports N
16719 5.2.4.1 Understand import/export laws and regulations N
16721 5.2.4.3 Monitor import/export activities for compliance N
16722 5.2.4.4 Report and resolve violations N
16723 5.2.5 Operate outbound transportation N
10360 5.2.5.1 Plan, transport, and deliver outbound product N
10362 5.2.5.2 Manage transportation fleet N
10363 5.2.5.3 Process and audit carrier invoices and documents N
16724 5.2.5.4 Plan carriers and routes N
16725 5.2.5.5 Contract transportation suppliers N
16746 5.2.5.6 Optimize backhaul opportunities N
10361 5.2.6 Track carrier performance N
16726 5.3 Manage enterprise inventory N
16727 5.3.1 Replenish retail stores N
16728 5.3.1.1 Monitor retail store inventory levels N
16729 5.3.1.2 Generate replenishment orders N
16730 5.3.1.3 Execute replenishment orders from warehouse N
16731 5.3.2 Balance enterprise inventory N
16732 5.3.2.1 Allocate inventory to stores N
16733 5.3.2.2 Monitor and adjust inventory levels N

Hierarchy Metrics
16734 5.3.2.3 Balance inventory to maximize sales N
16735 5.3.2.4 Manage ship from store and store pickup inventory levels N
16736 5.3.2.5 Manage pullbacks from stores N
16737 5.3.3 Replenish fulfillment centers N
16738 5.3.3.1 Monitor enterprise inventory levels N
16739 5.3.3.2 Generate purchase orders N
16740 5.3.3.3 Receive and distribute replenishment orders from suppliers N
16745 5.4 Manage direct-to-store-delivery N

Hierarchy Metrics
17043 6.1 Develop and manage human resources (HR) planning, policies, and N
strategies
10415 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
10416 6.1.2 Develop and implement human resources plans N
10423 6.1.2.1 Gather skill requirements according to corporate strategy N
and market environment
10424 6.1.2.2 Plan employee resourcing requirements per N
10425 6.1.2.3 unit/organization
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
10432 6.1.2.10 Develop strategy for HR systems/technologies/tools N
10433 6.1.2.11 Develop work force strategy models N
10417 6.1.3 Monitor and update plans N
10434 6.1.3.1 Measure realization of objectives N
10435 6.1.3.2 Measure contribution to business strategy N
10436 6.1.3.3 Communicate plans and provide updates to stakeholders N
10438 6.1.3.4 Review and revise HR plans N
17046 6.1.4 Develop competency management models N
10410 6.2 Recruit, source, and select employees Y
10439 6.2.1 Manage employee requisitions N
10445 6.2.1.1 Align staffing plan to work force plan and business unit N
strategies/resource needs
10446 6.2.1.2 Develop and open job requisitions N
10447 6.2.1.3 Develop job descriptions N
10448 6.2.1.4 Post requisitions N
10449 6.2.1.5 Manage internal/external job posting Web sites N
10450 6.2.1.6 Modify requisitions N
10451 6.2.1.7 Notify hiring manager N
10452 6.2.1.8 Manage requisition dates N
10440 6.2.2 Recruit/Source candidates N
10453 6.2.2.1 Determine recruitment methods and channels N
10454 6.2.2.2 Perform recruiting activities/events N
10455 6.2.2.3 Manage recruitment vendors N

Hierarchy Metrics
17047 6.2.2.4 Manage employee referral programs N
17048 6.2.2.5 Manage recruitment channels N
17049 6.2.3 Screen and 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
10460 6.2.3.5 Obtain candidate background information N
10461 6.2.3.6 Conduct pre-employment screening N
10462 6.2.3.7 Recommend/Not recommend candidate N
10443 6.2.4 Manage new hire/re-hire Y
10463 6.2.4.1 Draw up and make offer N
10464 6.2.4.2 Negotiate offer N
10465 6.2.4.3 Hire candidate N
10444 6.2.5 Manage Applicant Information N
10466 6.2.5.1 Create applicant record N
10467 6.2.5.2 Manage/Track applicant data N
10468 6.2.5.3 Archive and retain records of non-hires N
10411 6.3 Develop and counsel employees Y
10469 6.3.1 Manage employee orientation and deployment Y
10474 6.3.1.1 Create/Maintain employee on-boarding program N
11243 6.3.1.2 Evaluate the effectiveness of employee on-boarding N
17050 6.3.1.3 program
Execute onboarding 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
10482 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 skills development N
10473 6.3.5 Develop and train employees Y
10490 6.3.5.1 Align employee and organization development needs N
10491 6.3.5.2 Align learning programs with competencies N
10492 6.3.5.3 Establish training needs by analysis of required and N
available skills
10493 6.3.5.4 Develop, conduct, and manage employee and/or Y
management training programs

Hierarchy Metrics
10412 6.4 Reward and retain employees Y
17053 6.4.1 Develop and manage reward, recognition, and motivation N
programs
10498 6.4.1.1 Develop salary/compensation structure and plan N
10499 6.4.1.2 Develop benefits and reward plan N
10500 6.4.1.3 Perform competitive analysis of benefit and rewards N
10501 6.4.1.4 Identify compensation requirements based on financial, N
benefits, and HR policies
10502 6.4.1.5 Administer compensation and rewards to employees N
10503 6.4.1.6 Reward and motivate employees N
10495 6.4.2 Manage and administer benefits N
10504 6.4.2.1 Deliver employee benefits program N
10505 6.4.2.2 Administer benefit enrollment N
10506 6.4.2.3 Process claims N
10507 6.4.2.4 Perform benefit reconciliation N
17054 6.4.3 Manage employee assistance and retention N
10508 6.4.3.1 Deliver programs to support work/life balance for employees N
10509 6.4.3.2 Develop family support systems N
10510 6.4.3.3 Review retention and motivation indicators N
10511 6.4.3.4 Review compensation plan N
10497 6.4.4 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 N
10516 6.5.5 Develop and implement employee outplacement N
10517 6.5.6 Manage deployment of personnel N
17055 6.5.7 Relocate employees, and manage assignments N
10520 6.5.8 Manage expatriates N
17056 6.6 Manage employee information and analytics 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
10528 6.6.7 Manage employee communication Y
10530 6.6.7.1 Manage/Collect employee suggestions and perform N
employee research
10531 6.6.7.2 Manage employee grievances N
17057 6.7 Manage employee communication N
10529 6.7.1 Develop employee communication plan N

Hierarchy Metrics
10532 6.7.2 Deliver employee communications N

Hierarchy Metrics
10563 7.1 Manage the business of information technology Y
10570 7.1.1 Develop the enterprise IT strategy N
10603 7.1.1.1 Build strategic intelligence N
10604 7.1.1.2 Identify long-term IT needs of the enterprise in collaboration N
with stakeholders
10605 7.1.1.3 Define strategic standards, guidelines, and principles N
10606 7.1.1.4 Define and establish IT architecture and development N
standards
10607 7.1.1.5 Define strategic vendors for IT components N
10608 7.1.1.6 Establish IT governance organization and processes N
10609 7.1.1.7 Build strategic plan to support business objectives N
10571 7.1.2 Define the enterprise architecture N
10611 7.1.2.1 Establish the enterprise architecture definition N
10612 7.1.2.2 Confirm enterprise architecture maintenance approach N
10613 7.1.2.3 Maintain the relevance of the enterprise architecture N
10614 7.1.2.4 Act as clearinghouse for IT research and innovation N
10615 7.1.2.5 Govern the enterprise architecture N
10572 7.1.3 Manage the IT portfolio N
10616 7.1.3.1 Establish the IT portfolio N
10617 7.1.3.2 Analyze and evaluate the value of the IT portfolio for the N
enterprise
10618 7.1.3.3 Provision resources in accordance with strategic priorities N
10573 7.1.4 Perform IT research and innovation N
10620 7.1.4.1 Research 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 N
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 N
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 N
and 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
11248 7.2.1.5 Evaluate and select IT services and solutions strategic N
initiatives
10579 7.2.2 Develop and manage IT service levels N

Hierarchy Metrics
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
10580 7.2.3 Perform demand-side management (DSM) for IT services N
10644 7.2.3.1 Analyze IT services and solutions consumption and usage N
10645 7.2.3.2 Develop and implement incentive programs that improve N
consumption efficiency
10646 7.2.3.3 Develop volume/unit forecast for IT services and solutions N
10581 7.2.4 Manage IT customer satisfaction N
10647 7.2.4.1 Capture and analyze customer satisfaction N
10648 7.2.4.2 Assess and communicate customer satisfaction patterns N
10649 7.2.4.3 Initiate improvements based on customer satisfaction N
10582 7.2.5 patterns
Market IT services and solutions N
10650 7.2.5.1 Develop IT services and solutions marketing strategy N
10651 7.2.5.2 Develop and manage IT customer strategy N
10652 7.2.5.3 Manage IT services and solutions advertising and N
promotional campaigns
10653 7.2.5.4 Process and track IT services and solutions orders N
11220 7.3 Develop and implement security, privacy, and data protection N
controls
11230 7.3.1 Establish information security, privacy, and data protection N
strategies and levels
11231 7.3.2 Test, evaluate, and implement information security and privacy N
and data protection controls
10565 7.4 Manage enterprise information Y
10583 7.4.1 Develop information and content management strategies Y
10654 7.4.1.1 Understand information and content management needs N
and the role of IT services for executing the business
10655 7.4.1.2 strategy
Assess the information and content management N
implications of new technologies
10656 7.4.1.3 Identify and prioritize information and content management N
actions
10584 7.4.2 Define the enterprise information architecture Y
10657 7.4.2.1 Define information elements, composite structure, logical N
relationships and constraints, taxonomy, and derivation
10658 7.4.2.2 rules
Define information access requirements N
10659 7.4.2.3 Establish data custodianship N
10660 7.4.2.4 Manage changes to content data architecture requirements N
10585 7.4.3 Manage information resources Y
10661 7.4.3.1 Define the enterprise information/data policies and N
standards

Hierarchy Metrics
10662 7.4.3.2 Develop and implement data and content administration N
10586 7.4.4 Perform enterprise data and content management Y
10663 7.4.4.1 Define sources and destinations of content data N
10664 7.4.4.2 Manage technical interfaces to users of content N
10665 7.4.4.3 Manage retention, revision, and retirement of enterprise N
information
10566 7.5 Develop and maintain information technology solutions Y
10587 7.5.1 Develop the IT development strategy N
10666 7.5.1.1 Establish sourcing strategy for IT development N
10667 7.5.1.2 Define development processes, methodologies, and tools N
standards
10668 7.5.1.3 Select development methodologies and tools N
10588 7.5.2 Perform IT services and solutions life cycle planning N
10669 7.5.2.1 Plan development of new requirements N
10670 7.5.2.2 Plan development of feature and functionality enhancement N
10671 7.5.2.3 Develop life cycle plan for IT services and solutions N
10589 7.5.3 Develop and maintain IT services and solutions architecture N
10672 7.5.3.1 Create IT services and solutions architecture N
10673 7.5.3.2 Revise IT services and solutions architecture N
10674 7.5.3.3 Retire IT services and solutions architecture N
10590 7.5.4 Create IT services and solutions N
10675 7.5.4.1 Understand confirmed requirements N
10676 7.5.4.2 Design IT services and solutions N
10677 7.5.4.3 Acquire/Develop IT service/solution components N
10678 7.5.4.4 Train services and solutions resources N
10679 7.5.4.5 Test IT services/solutions N
10680 7.5.4.6 Confirm customer acceptance N
10591 7.5.5 Maintain IT services and solutions N
10681 7.5.5.1 Understand upkeep/enhance requirements and defect N
10682 7.5.5.2 analysis
Design change to existing IT service/solution N
10683 7.5.5.3 Acquire/Develop changed IT service/solution component N
10684 7.5.5.4 Test IT service/solution change N
10685 7.5.5.5 Retire solutions and services N
10567 7.6 Deploy information technology solutions Y
10592 7.6.1 Develop the IT deployment strategy N
10686 7.6.1.1 Establish IT services and solutions change policies N
10687 7.6.1.2 Define deployment process, procedures, and tools standards N
10688 7.6.1.3 Select deployment methodologies and tools N
10593 7.6.2 Plan and implement changes N
10689 7.6.2.1 Plan change deployment N
10690 7.6.2.2 Communicate changes to stakeholders N
10691 7.6.2.3 Administer change schedule N
10692 7.6.2.4 Train impacted users N

Hierarchy Metrics
10693 7.6.2.5 Distribute and install change N
10694 7.6.2.6 Verify change N
10594 7.6.3 Plan and manage releases N
10695 7.6.3.1 Understand and coordinate release design and acceptance N
10696 7.6.3.2 Plan release rollout N
10697 7.6.3.3 Distribute and install release N
10698 7.6.3.4 Verify release N
10568 7.7 Deliver and support information technology services Y
10595 7.7.1 Develop IT services and solution delivery strategy N
10699 7.7.1.1 Establish sourcing strategy for IT delivery N
10700 7.7.1.2 Define delivery processes, procedures, and tools standards N
10701 7.7.1.3 Select delivery methodologies and tools N
10596 7.7.2 Develop IT support strategy N
10702 7.7.2.1 Establish sourcing strategy for IT support N
10703 7.7.2.2 Define IT support services N
10597 7.7.3 Manage IT infrastructure resources N
10704 7.7.3.1 Manage IT inventory and assets N
10705 7.7.3.2 Manage IT resource capacity N
10598 7.7.4 Manage IT infrastructure operations N
10706 7.7.4.1 Deliver IT services and solutions N
10707 7.7.4.2 Perform IT operations support services N
10599 7.7.5 Support IT services and solutions Y
10708 7.7.5.1 Manage availability N
10709 7.7.5.2 Manage facilities N
10710 7.7.5.3 Manage backup/recovery N
10711 7.7.5.4 Manage performance and capacity N
10712 7.7.5.5 Manage incidents N
10713 7.7.5.6 Manage problems N
10714 7.7.5.7 Manage inquiries N

Hierarchy Metrics
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 financial forecasts N
10739 8.1.2 Perform cost accounting and control Y
10774 8.1.2.1 Perform inventory accounting N
10775 8.1.2.2 Perform cost of sales analysis N
10776 8.1.2.3 Perform product costing N
10777 8.1.2.4 Perform variance analysis N
11175 8.1.2.5 Report on profitability N
10740 8.1.3 Perform cost management Y
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 Assess customer and product profitability N
10783 8.1.4.2 Evaluate new products N
10784 8.1.4.3 Perform life cycle costing N
10785 8.1.4.4 Optimize customer and product mix N
10786 8.1.4.5 Track performance of new-customer and product 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
10742 8.2.1 Process customer credit Y
10789 8.2.1.1 Establish credit policies N
10790 8.2.1.2 Analyze/Approve new account applications N
10791 8.2.1.3 Review existing accounts N
10792 8.2.1.4 Produce credit/collection reports N
10793 8.2.1.5 Reinstate or suspend accounts based on credit policies N
10743 8.2.2 Invoice customer Y
10794 8.2.2.1 Maintain customer/product master files N
10795 8.2.2.2 Generate customer billing data N
10796 8.2.2.3 Transmit billing data to customers N
10797 8.2.2.4 Post receivable entries N
10798 8.2.2.5 Resolve customer billing inquiries N
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 customer payments N
10801 8.2.3.3 Apply cash remittances N
10802 8.2.3.4 Prepare AR reports N

Hierarchy Metrics
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
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 customer N
10812 8.2.5.4 Discuss resolution with internal parties N
10813 8.2.5.5 Prepare chargeback invoices 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 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)
10823 8.3.2.5 Post and reconcile intercompany 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 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

Hierarchy Metrics
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 business unit financial statements N
10838 8.3.4.2 Prepare consolidated financial statements N
10839 8.3.4.3 Perform business unit 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 review N
10842 8.3.4.6 Produce quarterly/annual filings and shareholder reports N
10843 8.3.4.7 Produce regulatory reports N
10731 8.4 Manage fixed-asset project accounting 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 Conduct financial justification for 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 financial returns on completed capital projects N
10732 8.5 Process payroll Y
10753 8.5.1 Report time Y
10854 8.5.1.2 Collect and record employee time worked 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 worked 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 period-end 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

Hierarchy Metrics
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 in 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 taxes N
10876 8.6.1.8 Process payments Y
10877 8.6.1.9 Respond to AP inquiries N
10878 8.6.1.10 Retain records N
10879 8.6.1.11 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 N
reports
10899 8.7.2.7 Manage and oversee banking relationships N
10900 8.7.2.8 Analyze, negotiate, resolve, and confirm bank fees N
10760 8.7.3 Manage in-house bank accounts N
10901 8.7.3.1 Manage in-house bank accounts for subsidiaries N

Hierarchy Metrics
10902 8.7.3.2 Manage and facilitate inter-company borrowing transactions N
10903 8.7.3.3 Manage centralized outgoing payments on behalf of N
Manage central incoming payments on behalf of N
Manage internal payments and netting transactions N
10906 8.7.3.6 Calculate interest and fees for in-house bank accounts N
10907 8.7.3.7 Provide account statements for in-house bank accounts N
10761 8.7.4 Manage debt and investment N
10908 8.7.4.1 Manage financial intermediary relationships N
10909 8.7.4.2 Manage liquidity N
10910 8.7.4.3 Manage issuer exposure N
10911 8.7.4.4 Process and oversee debt and investment transactions N
10912 8.7.4.5 Process and oversee foreign currency transactions N
10913 8.7.4.6 Produce debt and investment accounting transaction reports N
14210 8.7.4.7 Process and oversee interest rate transactions N
11208 8.7.5 Monitor and execute risk and hedging transactions N
11209 8.7.5.1 Manage interest-rate risk N
11210 8.7.5.2 Manage foreign-exchange risk N
11211 8.7.5.3 Manage exposure risk N
11212 8.7.5.4 Develop and execute hedging transactions N
11213 8.7.5.5 Evaluate and refine hedging positions N
11214 8.7.5.6 Produce hedge accounting transactions and reports N
11215 8.7.5.7 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 of directors and audit committee N
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 N
exchanges, etc.
10925 8.8.3.3 Report to third parties (e.g., business partners) N

Hierarchy Metrics
10926 8.8.3.4 Report to internal management N
10736 8.9 Manage taxes Y
10765 8.9.1 Develop tax strategy and plan N
10927 8.9.1.1 Develop foreign, national, state, and local tax strategy N
10928 8.9.1.2 Consolidate and optimize total tax plan N
10929 8.9.1.3 Maintain tax master data N
10766 8.9.2 Process taxes N
10930 8.9.2.1 Perform tax planning/strategy N
10931 8.9.2.2 Prepare returns N
10932 8.9.2.3 Prepare foreign taxes N
10933 8.9.2.4 Calculate deferred taxes N
10934 8.9.2.5 Account for taxes N
10935 8.9.2.6 Monitor tax compliance N
10936 8.9.2.7 Address tax inquiries N
10737 8.10 Manage international funds/consolidation N
10767 8.10.1 Monitor international rates N
10768 8.10.2 Manage transactions N
10769 8.10.3 Monitor currency exposure/hedge currency N
17059 8.11 Perform global trade services N
14090 8.11.1 Screen sanctioned party list N
14091 8.11.2 Control exports and imports N
14092 8.11.3 Classify products N
14093 8.11.4 Calculate duty N
14094 8.11.5 Communicate with customs N
14095 8.11.6 Document trade N
14096 8.11.7 Process trade preferences N
14097 8.11.8 Handle restitution N
14098 8.11.9 Prepare letter of credit N

Hierarchy Metrics
10937 9.1 Design and construct/acquire nonproductive assets N
10941 9.1.1 Develop property strategy and long-term vision N
10955 9.1.1.1 Confirm alignment of property requirements with business N
strategy
10956 9.1.1.2 Assess the external environment N
10957 9.1.1.3 Make build-or-buy decision 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
10960 9.1.3.3 Select property N
10961 9.1.3.4 Negotiate terms for facility N
10962 9.1.3.5 Manage construction or modification to building N
10944 9.1.4 Provide workspace and assets N
10963 9.1.4.1 Acquire workspace and assets N
10964 9.1.4.2 Change fit/form/function of workspace and assets N
10938 9.2 Plan maintenance work Y
16472 9.2.1 Perform routine maintenance N
16473 9.2.2 Perform corrective maintenance N
16474 9.2.3 Overhaul equipment N
10949 9.2.4 Manage facilities operations N
10965 9.2.4.1 Relocate people N
10966 9.2.4.2 Relocate material and tools N
10939 9.3 Obtain and install assets, equipment, and tools N
10950 9.3.1 Develop ongoing maintenance policies for productive assets 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
10969 9.3.2.1 Design engineering solution for the manufacturing process N
10971 9.3.2.2 Install and commission equipment N
10940 9.4 Dispose of productive and nonproductive assets N
10952 9.4.1 Develop exit strategy N
10953 9.4.2 Perform sale or trade N
10954 9.4.3 Perform abandonment N

Hierarchy Metrics
16437 10.0 Manage Enterprise Risk, Compliance, Remediation and N
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 N
16442 10.1.1.3 procedures
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 business unit and functional risk mitigation plans are N
implemented
16450 10.1.2.5 Ensure risks and risk mitigation actions are monitored N
16452 10.1.3 Coordinate business unit and functional risk management N
activities
16453 10.1.3.1 Ensure that each business unit / function follows the N
enterprise risk management process
16454 10.1.3.2 Ensure that each business unit/function follows the N
enterprise risk reporting process
17462 10.1.4 Manage business unit 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
17467 10.2 Manage compliance N
17468 10.2.1 Establish compliance framework and policies N
17469 10.2.1.1 Develop enterprise compliance policies and procedures N
17470 10.2.1.2 Implement enterprise compliance activities N
14133 10.2.1.3 Manage internal audits N
14137 10.2.1.4 Maintain controls-related technologies and tools N
16463 10.2.2 Manage regulatory compliance N
16464 10.2.2.1 Develop regulatory compliance procedures N

Hierarchy Metrics
16465 10.2.2.2 Identify applicable regulatory requirements N
16466 10.2.2.3 Monitor the regulatory environment for changing or N
emerging regulations
16467 10.2.2.4 Assess current compliance position, and identify N
weaknesses or shortfalls therein
16468 10.2.2.5 Implement missing or stronger regulatory compliance N
controls and policies
16469 10.2.2.6 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 10.2.2.7 Maintain relationships with regulators as appropriate N
11216 10.3 Manage business resiliency Y
11221 10.3.1 Develop the business resilience strategy N
11222 10.3.2 Perform continuous business operations planning N
11223 10.3.3 Test continuous business operations N
11224 10.3.4 Maintain continuous business operations N
16471 10.3.5 Share knowledge of specific risks across other parts of the N
organization
11179 10.4 Manage environmental health and safety (EHS) N
11180 10.4.1 Determine environmental health and safety impacts Y
11186 10.4.1.1 Evaluate environmental impact of products, services, and N
operations
11187 10.4.1.2 Conduct health and safety and environmental audits N
11181 10.4.2 Develop and execute functional EHS program N
11188 10.4.2.1 Identify regulatory and stakeholder requirements N
11189 10.4.2.2 Assess future risks and opportunities N
11190 10.4.2.3 Create EHS policy N
11191 10.4.2.4 Record and manage EHS events N
11182 10.4.3 Train and educate functional employees N
11192 10.4.3.1 Communicate EHS issues to stakeholders and provide N
support
11183 10.4.4 Monitor and manage functional EHS management program N
11193 10.4.4.1 Manage EHS costs and benefits N
11194 10.4.4.2 Measure and report EHS performance N
11196 10.4.4.3 Implement emergency response program N
11197 10.4.4.4 Implement pollution prevention program N
11195 10.4.4.5 Provide employees with EHS support N
11184 10.4.5 Ensure compliance with regulations N
11198 10.4.5.1 Monitor compliance N
11199 10.4.5.2 Perform compliance audit N
11200 10.4.5.3 Comply with regulatory stakeholders' requirements N
11185 10.4.6 Manage remediation efforts N

Hierarchy Metrics
11201 10.4.6.1 Create remediation plans N
11202 10.4.6.2 Contact and confer with experts N
11203 10.4.6.3 Identify/Dedicate resources N
11204 10.4.6.4 Investigate legal aspects N
11205 10.4.6.5 Investigate damage cause N
11206 10.4.6.6 Amend or create policy N

Hierarchy Metrics
11010 11.1 Build investor relationships N
11035 11.1.1 Plan, build, and manage lender relations N
11036 11.1.2 Plan, build, and manage analyst relations N
11037 11.1.3 Communicate with shareholders N
11011 11.2 Manage government and industry 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 trade or industry groups N
11041 11.2.4 Manage lobby activities N
11012 11.3 Manage relations with board of directors N
11043 11.3.2 Report audit findings N
11013 11.4 Manage legal and ethical issues N
11044 11.4.1 Create ethics policies N
11045 11.4.2 Manage corporate governance policies N
11046 11.4.3 Develop and perform preventive 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 payment 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 disputes 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
11066 11.5.1 Manage community relations N
11067 11.5.2 Manage media relations N
11068 11.5.3 Promote political stability N
11069 11.5.4 Create press releases N
11070 11.5.5 Issue press releases N

Hierarchy Metrics
16378 12.1 Manage business processes N
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
16382 12.1.1.3 Assign and support process ownership N
16383 12.1.1.4 Perform 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 execution 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 portfolio, program, and project N
16401 12.2.1 Manage portfolio N
16402 12.2.1.1 Establish portfolio strategy N
16403 12.2.1.2 Define portfolio governance N
16404 12.2.1.3 Monitor and control portfolio N
16405 12.2.2 Manage 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 execution 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
11120 12.2.3.1.5 Create business case 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

Hierarchy Metrics
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 Execute 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
17471 12.3 Manage enterprise quality N
17472 12.3.1 Establish quality requirements N
17473 12.3.1.1 Define critical-to-quality characteristics N
17474 12.3.1.2 Define preventive quality activities N
17475 12.3.1.3 Develop quality controls N
17476 12.3.1.3.1 Define process steps for controls (or integration points) N
17477 12.3.1.3.2 Define sampling plan N
17478 12.3.1.3.3 Identify measurement methods N
17479 12.3.1.3.4 Define required competencies N
17480 12.3.1.4 Prove capability to assess compliance with requirements N
17481 12.3.1.5 Finalize quality plan N
17482 12.3.2 Evaluate performance to requirements N
17483 12.3.2.1 Test against quality plan N
17484 12.3.2.1.1 Conduct test and collect data N
17485 12.3.2.1.2 Record result(s) N
17486 12.3.2.1.3 Determine disposition of result(s) N
17487 12.3.2.2 Assess results of tests N
17488 12.3.2.2.1 Assess sample significance N
17489 12.3.2.2.2 Summarize result(s) N
17490 12.3.2.2.3 Recommend actions N
17491 12.3.2.2.4 Decide next steps N
17492 12.3.3 Manage non-conformance N
17493 12.3.3.1 Assess potential impact N
17494 12.3.3.2 Determine immediate action(s) N
17495 12.3.3.3 Identify root cause(s) N
17496 12.3.3.4 Take corrective or preventative action N
17497 12.3.3.5 Close non-conformance N

Hierarchy Metrics
17498 12.3.4 Implement and maintain the enterprise quality management N
system (EQMS)
17499 12.3.4.1 Define the quality strategy N
17500 12.3.4.2 Plan and deploy the EQMS scope, targets, and goals N
17501 12.3.4.3 Identify core EQMS processes, controls, and metrics N
17502 12.3.4.4 Develop and document EQMS policies, procedures, N
standards, and measures
17503 12.3.4.5 Assess the EQMS performance N
17504 12.3.4.6 Create environment and capability for EQMS N
17505 12.3.4.6.1 improvement(s)
Reward quality excellence N
17506 12.3.4.6.2 Create and maintain quality partnerships N
17507 12.3.4.6.3 Maintain talent capabilities and competencies N
17508 12.3.4.6.4 Incorporate EQMS messaging into communication N
17509 12.3.4.6.5 channels
Assure independent EQMS management access to N
appropriate authority in the organization
17510 12.3.4.6.6 Transfer proven EQMS methods 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
11147 12.4.1.10 Assess cultural issues N
11148 12.4.1.11 Establish accountability for change management N
11149 12.4.1.12 Identify barriers to change N
11150 12.4.1.13 Determine change enablers N
11151 12.4.1.14 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 change N
11160 12.4.3.1 Create commitment for improvement/change N

Hierarchy Metrics
11161 12.4.3.2 Re-engineer business processes and systems N
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 central KM core group N
11102 12.5.1.3 Define roles and accountability of core group versus N
operating units
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 12.5.1.10 Develop strategic measures and indicators 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
11115 12.5.2.6 Implement new KM approaches N
16436 12.6 Measure and benchmark N
11071 12.6.1 Create and manage organizational performance strategy 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

Hierarchy Metrics
11088 12.6.2.5 Establish need for change N

Process
Element Hierarchy
ID ID Process element
10001 Root
10122 2.4.1 Define and manage channel strategy
10378 2.4.2 Develop customer service strategy
10381 2.4.2.1 Develop customer service segmentation/prioritization (e.g.,

tiers)
10382 2.4.2.2 Define customer service policies and procedures

Process
Element Hierarchy
10383 2.4.2.3 Establish service levels for customers
10401 2.5.2.1 Measure customer satisfaction with customer


Process
Element Hierarchy
10402 2.5.2.2 Measure customer satisfaction with customer-complaint

Process
Element Hierarchy
10403 2.5.2.3 Measure customer satisfaction with products and services

Process
Element Hierarchy
10106 3.1.1 Perform analysis
10107 3.1.2 Evaluate and prioritize market opportunities

Process
Element Hierarchy
10152 3.2.2 Develop and manage promotional activities
10150 3.2.4 Develop and manage media campaigns

Process
Element Hierarchy
10063 4.1.2.2 Evaluate performance of existing products/services against
10064 4.1.2.3 Define product/service requirements

Process
Element Hierarchy
10154 4.1.2.6 Develop and manage packaging strategy
10129 4.1.3 Develop and manage sales and pricing plan
16663 4.2.4.2 Establish manufacturer metrics

16664 4.2.4.3 Contract with manufacturers

Process
Element Hierarchy
10277 4.3.1 Develop sourcing plans
10279 4.3.2 Purchase product

Process
Element Hierarchy
10278 4.3.4 Select suppliers and develop/maintain contracts
10062 4.3.6 Manage product master data
16683 5.1.2 Manage inventory
16684 5.1.2.1 Plan inventory and replenishment levels
16687 5.1.2.12 Prepare items/products for sale
16688 5.1.2.13 Repackage items into SKUs

Process
Element Hierarchy
10415 6.1.1 Develop human resources strategy
10416 6.1.2 Develop and implement human resources plans
10433 6.1.2.11 Develop work force strategy models

Process
Element Hierarchy
10417 6.1.3 Monitor and update plans
10410 6.2 Recruit, source, and select employees
10439 6.2.1 Manage employee requisitions
10440 6.2.2 Recruit/Source candidates
10443 6.2.4 Manage new hire/re-hire
10444 6.2.5 Manage Applicant Information
10411 6.3 Develop and counsel employees

Process
Element Hierarchy
10469 6.3.1 Manage employee orientation and deployment
10470 6.3.2 Manage employee performance
10483 6.3.3.2 Manage labor relations
10484 6.3.3.3 Manage collective bargaining process
10485 6.3.3.4 Manage labor management partnerships
10472 6.3.4 Manage employee development

Process
Element Hierarchy
10473 6.3.5 Develop and train employees
10412 6.4 Reward and retain employees
10495 6.4.2 Manage and administer benefits
10497 6.4.4 Administer payroll
10413 6.5 Redeploy and retire employees
10512 6.5.1 Manage promotion and demotion process

Process
Element Hierarchy
10513 6.5.2 Manage separation
10514 6.5.3 Manage retirement
10515 6.5.4 Manage leave of absence
10516 6.5.5 Develop and implement employee outplacement
10517 6.5.6 Manage deployment of personnel
10520 6.5.8 Manage expatriates
10522 6.6.1 Manage reporting processes
10523 6.6.2 Manage employee inquiry process
10524 6.6.3 Manage and maintain employee data
10525 6.6.4 Manage human resource information systems (HRIS)

Process
Element Hierarchy
10526 6.6.5 Develop and manage employee metrics
10527 6.6.6 Develop and manage time and attendance systems
10528 6.6.7 Manage employee communication
10563 7.1 Manage the business of information technology
10570 7.1.1 Develop the enterprise IT strategy

Process
Element Hierarchy
10571 7.1.2 Define the enterprise architecture
10572 7.1.3 Manage the IT portfolio
10573 7.1.4 Perform IT research and innovation
10575 7.1.5 Evaluate and communicate IT business value and performance

Process
Element Hierarchy
10564 7.2 Develop and manage IT customer relationships
10578 7.2.1 Develop IT services and solutions strategy
10579 7.2.2 Develop and manage IT service levels

Process
Element Hierarchy
10580 7.2.3 Perform demand-side management (DSM) for IT services
10581 7.2.4 Manage IT customer satisfaction

Process
Element Hierarchy
10582 7.2.5 Market IT services and solutions
11220 7.3 Develop and implement security, privacy, and data protection
controls
10565 7.4 Manage enterprise information

Process
Element Hierarchy
10583 7.4.1 Develop information and content management strategies
10584 7.4.2 Define the enterprise information architecture
10585 7.4.3 Manage information resources
10586 7.4.4 Perform enterprise data and content management
10566 7.5 Develop and maintain information technology solutions
10587 7.5.1 Develop the IT development strategy

Process
Element Hierarchy
10588 7.5.2 Perform IT services and solutions life cycle planning
10589 7.5.3 Develop and maintain IT services and solutions architecture
10590 7.5.4 Create IT services and solutions
10591 7.5.5 Maintain IT services and solutions

Process
Element Hierarchy
10567 7.6 Deploy information technology solutions
10592 7.6.1 Develop the IT deployment strategy
10593 7.6.2 Plan and implement changes
10594 7.6.3 Plan and manage releases

Process
Element Hierarchy
10568 7.7 Deliver and support information technology services
10595 7.7.1 Develop IT services and solution delivery strategy
10596 7.7.2 Develop IT support strategy
10597 7.7.3 Manage IT infrastructure resources
10598 7.7.4 Manage IT infrastructure operations

Process
Element Hierarchy
10728 8.1 Perform planning and management accounting
10738 8.1.1 Perform planning/budgeting/forecasting

Process
Element Hierarchy
10739 8.1.2 Perform cost accounting and control
10740 8.1.3 Perform cost management
10741 8.1.4 Evaluate and manage financial performance

Process
Element Hierarchy
10729 8.2 Perform revenue accounting
10742 8.2.1 Process customer credit
10743 8.2.2 Invoice customer

Process
Element Hierarchy
10744 8.2.3 Process accounts receivable (AR)
10745 8.2.4 Manage and process collections
10746 8.2.5 Manage and process adjustments/deductions

Process
Element Hierarchy
10730 8.3 Perform general accounting and reporting
10747 8.3.1 Manage policies and procedures
10748 8.3.2 Perform general accounting

Process
Element Hierarchy
10749 8.3.3 Perform fixed-asset accounting
10750 8.3.4 Perform financial reporting
10731 8.4 Manage fixed-asset project accounting

Process
Element Hierarchy
10751 8.4.1 Perform capital planning and project approval
10752 8.4.2 Perform capital project accounting
10732 8.5 Process payroll
10753 8.5.1 Report time

Process
Element Hierarchy
10754 8.5.2 Manage pay
10755 8.5.3 Process payroll taxes
10756 8.6.1 Process accounts payable (AP)
10757 8.6.2 Process expense reimbursements

Process
Element Hierarchy
10734 8.7 Manage treasury operations
10758 8.7.1 Manage treasury policies and procedures
10759 8.7.2 Manage cash
10760 8.7.3 Manage in-house bank accounts
10761 8.7.4 Manage debt and investment
11208 8.7.5 Monitor and execute risk and hedging transactions

Process
Element Hierarchy
10735 8.8 Manage internal controls
10762 8.8.1 Establish internal controls, policies, and procedures
10763 8.8.2 Operate controls and monitor compliance with internal

controls policies and procedures
10764 8.8.3 Report on internal controls compliance
10736 8.9 Manage taxes
10765 8.9.1 Develop tax strategy and plan
10766 8.9.2 Process taxes

10737 8.10 Manage international funds/consolidation

Process
Element Hierarchy
10767 8.10.1 Monitor international rates
10768 8.10.2 Manage transactions
10769 8.10.3 Monitor currency exposure/hedge currency
10770 8.10.4 Report results
11216 10.3 Manage business resiliency
17491 12.3.2.2.4 Decide next steps

Process
Element Hierarchy
11074 12.4 Manage change
11134 12.4.1 Plan for change
11135 12.4.2 Design the change

Process
Element Hierarchy
11136 12.4.3 Implement change
11137 12.4.4 Sustain improvement

Process
Element Hierarchy
11073 12.5 Develop and manage enterprise-wide knowledge management
(KM) capability

Process
Element Hierarchy
11095 12.5.1 Develop KM strategy
11096 12.5.2 Assess KM capabilities

Process
Element Hierarchy
11071 12.6.1 Create and manage organizational performance strategy

Process
Element Hierarchy
11075 12.6.1.1 Create enterprise measurement systems model
11076 12.6.1.2 Measure process productivity

Process
Element Hierarchy
11077 12.6.1.3 Measure cost effectiveness

Process
Element Hierarchy
11078 12.6.1.4 Measure staff efficiency

Process
Element Hierarchy
11079 12.6.1.5 Measure cycle time
11072 12.6.2 Benchmark performance
11083 12.6.2.1 Conduct performance assessments

Process
Element Hierarchy
11084 12.6.2.2 Develop benchmarking capabilities
11087 12.6.2.4 Conduct gap analysis to understand need for change and
degree needed

Definition
This is the root of the PCF hierarchy
The Define and manage channel strategy process encompasses all the
activities needed to identify the appropriate channels to market to
different customer segments (as defined in activity 3.1.2.2 Determine
target segments). This involves finding channel partners, ensuring
that the channels align with organizational strategy for each segment,
and the final channel selection process.
Process group 5.1 Develop customer care/customer service strategy

involves understanding and segmenting customers, creating policies
to govern customer service, and setting service targets and priorities.
Some of these determinations may be informed by segmentation and
relationship building that occurred within process category 3.0 Market
and Sell Products and Services. This strategy governs the way the
organization provides service to customers proactively or in response
to customer requests/issues
During the Develop customer service segmentation/prioritization

process, an organization analyzes its existing customers and any
feedback it has received. Based on research and customer
characteristics and needs, the organization develops an appropriate
customer segmentation plan and links customers with the appropriate
segment. The organization also prioritizes customers and the types of
issues that should be escalated in priority.
The Define customer service policies and procedures process

encompasses all the steps required to develop a set of policies and
procedures for dealing with customer inquiries, requests, issues, and
outreach. These policies govern the actions of employees who provide
customer service, and the particulars depend on the kinds of
customer service offered by the organization and the importance of
customer service to the profitability of the business.

Definition
In the Establish service levels for customers process, the organization
determines the degree of service it will provide, sometimes differing
according to customer segment or type of issue. These targets may
be referenced on organizational or individual employee scorecards
and are typically communicated to employees during the onboarding
process. These levels may be linked to the policies constructed in
process 5.1.2 Define customer service policies and procedures.
In the Measure customer satisfaction with customer requests/inquiries

handling process, the organization gathers information from
customers about their experience dealing with customer service,
whether through an inquiry, a sales transaction, or other interaction
with customer service representatives. (Note that the measurement of
complaint handling occurs in process 5.3.2, and customer satisfaction
with the products and services themselves is measured in process
5.3.3.) This information may be collected in person, through surveys,
by interviewing customers, in online forms, by retrieving it from other
areas of the business, or through other methods. This process
includes both the solicitation and analysis of feedback along with
reporting any feedback and conclusions to management. Feedback
may be analyzed quantitatively or qualitatively, depending on the
nature of the customer responses and the needs of the organization.
Likewise, the reporting methods should match the standards of the
organization, whether through spreadsheets, meetings, or online
tools. The extent, duration, and frequency of the evaluation will also
depend on the organization and its business.

Definition
In the Measure customer satisfaction with customer complaint
handling and resolution process, the organization gathers information
from customers about how their complaints were handed by customer
service representatives. (Note that the measurement of noncomplaint
inquiries occurs in process 5.3.1, and customer satisfaction with the
products and services themselves is measured in process 5.3.3.) This
information may be collected in person, through surveys, by
interviewing customers, in online forms, by retrieving it from other
areas of the business, during the complaint resolution process (5.2.3),
or through other methods. This process includes both the solicitation
and analysis of feedback along with the reporting of feedback and
conclusions to management. Activity 5.3.2.2 Analyze customer
complaint data and identify improvement opportunities includes the
analysis of the data and any work completed internally to make
improvements. The analysis of the complaint often results in actions
within other process categories—for example, improving the customer
experience with billing (category 8.0) or by altering the nature of the
products/services themselves (2.0 or 4.0). Feedback may be analyzed
quantitatively or qualitatively, depending on the nature of the
customer responses and the needs of the organization. The customer
satisfaction data for complaints is typically gathered at the time of the
complaint on all complaints but still may be aggregated with data
gathered in process 5.3.1 Measure customer satisfaction with
customer requests/inquiries handling.

Definition
In the Measure customer satisfaction with products and services
process, the organization gathers information from customers about
their experience with the products and services themselves. (Note
that the measurement of customer inquiry handling occurs in process
5.3.1, and the measurement of complaint handling occurs in process
5.3.2.) Organizations may chose to track these activities here (in
process 5.3.3) or through activities 4.4.4.3 Solicit customer feedback
on services delivered and 4.4.4.4 Process customer feedback on
services. This decision usually depends on the strategic use of an
organization’s customer service Wherever this information is tracked,
it may be collected in person, through surveys, by interviewing
customers, in online forms, by retrieving it from other areas of the
business, or through other methods. This process includes both the
solicitation and analysis of feedback along with the reporting of
feedback and conclusions to management and other areas of the
business as necessary. Feedback received here can inform activities
2.1.2.1 Identify potential improvements to existing products and
services, 2.1.2.2 Identify potential new products and services, and
3.1.1.1 Conduct customer and market research. Customer satisfaction
data may be analyzed quantitatively or qualitatively, depending on
the nature of the customer responses and the needs of the
organization. Likewise, the reporting methods should match the
standards of the organization, whether through spreadsheets,
meetings, or online tools. The extent, duration, and frequency of the
evaluation will also depend on the organization and its business. The
communication of this information throughout the business may be
essential to the growth of the business and its overall understanding
of customer needs.

Definition
In the Perform customer and market intelligence analysis process, an
organization researches the market and collects/ reviews data about
its customers. This may be accomplished through surveys, secondary
research, customer feedback repositories, customer conversations,
polls, etc. Contacting and/or profiling existing customers is a key way
to determine which marketing strategies work and which do not.
During this process, the organization also looks internally at its
existing offerings and at the current business environment, gathering
data and charting trends. The information collected here will be used
in process 3.1.2 Evaluate and prioritize market opportunities. Before
starting this process, identify your target buyer, any obstacles in
reaching that buyer, and risks associated with entering that market.
Redefine this target buyer if research reveals new markets and
potential customers. Importantly, map out the customer buying cycle
during this process. Determining the customer buying cycle allows
marketing and sales to reach customers before budgets are locked
and at optimal times of the year.
During the Evaluate and prioritize market opportunities process, an

organization takes the information and analysis gathered in process
3.1.1 Perform customer and market intelligence analysis and
determines which opportunities exist to connect with customers in the
marketplace. Organizations typically begin by identifying where new
touch points can be gained or where new customer bases may exist.
Then, those opportunities are prioritized according to the resources,
strategic direction, and availability of the organization. Organizations
also segment customers into meaningful categories during this
process and verify that the opportunities identified can be pursued
from every angle of the business.

Definition
The Develop and manage promotional activities process encompasses
all activities related to conceptualizing, testing, 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.
You may need to purchase lists, consult with social media experts, hire
seasonal staff, or pay for additional research
The Develop and manage media process involves any kind of media
the organization chooses to use to market its offerings to customers.
The choice of media should be determined based on customer
characteristics and market strategy. This process includes the sourcing
and engagement of media providers as well as the actual creation of
media materials and the messages they contain. Defining the ultimate
objectives for each piece of media and assessing the performance of
media against marketing plans and projections also take place here
Begin this process early, engaging with public relations firms and
external contacts well in advance of campaigns. Give the media time
to gain interest.

Definition
The Evaluate performance of existing products/services against
market opportunities process is used to identify gaps between
existing product/service capabilities or performance levels and the
current market demand, available technologies, and customer
requirements. This process culminates in the decision of whether or
not to proceed with investments in the development of new
deliverables. Input gathered from customers through exercises such
as focus groups assess marketplace need. In addition, input can be
gathered from internal or thirdparty service organizations to support
the product/service evaluation. Although the marketplace may look
for new technologies or techniques to enhance existing products and
services, customers may not be willing to pay more for them.
Accordingly, remember that perfection can be the enemy of good
enough. Find out exactly what customers are willing to pay for, and
ensure that efforts do not exceed the parameters of the development
business case. This is especially important for global products where
cost and availability issues may be more apparent.
The Define product/service development requirements process

encompasses the identification and capture of new product/ service
requirements or potential improvements to current products/services.
This process entails collaboration with members of the supply chain to
ensure the feasibility of what is being defined in the requirements. For
example, a product with manufacturing requirements that supply
chain cannot currently fulfill requires a corporate decision to either
upgrade manufacturing capabilities or abandon the new product.
Enterpriselevel effects and needs must be considered. Depending on
the nature of the final product or service, these requirements are
often defined as a set of abilities, such as availability or reliability, that
influence product development decisions.

Definition
Within the Develop and manage packaging strategy process,
organizations determine how to physically package their products to
facilitate transportation, preservation, and brand communication.
Marketing, product development, and supply chain functions typically
work together in this process to develop packaging that functions
properly (for transport, storage, delivery, etc.), informs the customer
of how to use the product, attracts customer attention, and grows
brand awareness. This process includes the planning and testing of
packaging for a product as well as the actual execution and ongoing
improvement of the packaging. Execution activities will vary by
organization depending on which departments handle the actual
design, manufacturing, and application of the physical package.
Marketing may hand off these tasks completely or may remain
involved. In any case, marketing should evaluate the effectiveness
and value of the packaging on an ongoing basis.
In the Develop sales forecast process, an organization analyzes its

historic sales order trends to generate a new forecast for the products
and services currently in the portfolio. It also looks at patterns and
results related to past promotions and events in order to predict
outcomes of those planned for the future.
(specifications, dates, quantities)

(procurement, delivery, shipping, reporting, inventory management,
etc.)

Definition
Developing sourcing strategies, also known as “supplier portfolio
strategies,” comprises multiple activities including clarifying
purchasing requirements, matching needs to supplier capabilities,
analyzing a company’s spend profile to identify highopportunity
categories, matching the most effective sourcing strategy by
category, seeking opportunities to improve efficiency and value, and
collaborating with suppliers to identify sourcing strategies. The
process may include the development of a timeline that incorporates
sourcing milestones for each category of sourced product or service.
Sourcing strategies are occasionally identified by category or supplier,
for example, reverse auction, request for information (RFI), request for
proposal (RFP), request for quote (RFQ), or consortium. For services
business that are human resourcecentric, the sourcing strategy will
include sources of supply other than those that are procured. For
example, inhouse, lowcost labor from other geographies, lowcost
labor from alternate employee categories (e.g., retirees that reenter
the company with a modified employment type), use of affiliates, or a
joint venture. All of these elements are used to create a procurement
strategy and plan that guides purchasing activities with a focus on
reducing total cost of supply and creating a balanced supplier
portfolio.
“Order materials and services” is the process of planning, ordering,

and executing the physical delivery of materials and services from
suppliers to the points of need and use. This process comprises
multiple activities including processing/ reviewing requisitions,
approving requisitions, soliciting/tracking vendor quotes,
creating/distributing purchase orders, expediting orders to satisfy
special requests, and researching/resolving exceptions.

Definition
The process to select suppliers and develop/maintain contracts is
responsible for selecting suppliers (typically through a request for
information [RFI], request for proposal [RFP], or request for quote
[RFQ] process) to create business value, reduce cost, and ensure
quality. The process comprises multiple activities including identifying
categories of purchase, matching suppliers by category, certifying and
validating suppliers, and negotiating and managing contracts
This process group relates to the design, development, and inservice

configuration control of products and services. It encompasses
traditional design, build, and evaluation processes; configuration and
change management; manufacturing and production process
planning; final product validation and verification; as well as data
management, control, and exchange inter and intraenterprise. This
process is where most of the product or service risk is identified,
controlled, and mitigated. Typically, this process group consumes
approximately 60 percent of all costs associated with bringing a new
product or service to market.
I have no problem changing the definition of Operate warehousing

and using that name. We renamed it because we were adding
elements/changing the definition of it.
Based on item velocity, seasonal history, supplier lead times, etc.
each warehouse must plan what level of inventory they must carry to
avoid outages.
This would include washing/trimming veggies and fruit, taking bulk
items out of cartons to distribute individually, etc. Not necessarily
creating a SKU.
This includes building kits (Rod and Reel combo) etc. It is not
manufacturing. It is putting finished goods into a bag or wraping tape
around a couple of items. It is purely packaging.

Definition
The Develop HR strategy process includes identifying strategic HR
needs, defining HR and business function roles and accountabilities,
determining HR costs, establishing HR measures, and communicating
HR strategy.
The Develop and implement HR plans process includes work force,
compensation, succession, and employee benefits planning. It also
involves developing an employee diversity plan;
developing/administering HR programs and policies; and developing
strategies for HR systems, tools, and technologies.
Specific tasks will vary based on business need (ex. penetrating new
market, increasing use of flexible staffing[part-time, contingent,
contractor]) or business risk being addressed (aging workforce,
attrition/turn over of key employees ) towards a single objective of
getting the right number of people, with the right skills, in the right
place and at the right time. Has a continuum of Basic (reactive;
decision tree) to Innovative (predictive; simulations). _x000D_
_x000D_
Can support demand planning at the aggregate level. Develop models
with defined thresholds and interventions/actions (e.g. hiring,
transitioning, training, contracting) consistent with the workforce
management [do we say planning rather than management?] strategy
to address resource excesses or shortages (Key inputs from 6.1.2.1
Gather skill requirements according to corporate strategy and market
environment)_x000D_
_x000D_
Can support resource optimization: matches demand to supply at the
individual level and triggers actions, such as posting hiring
requirements and opening purchase orders for contracting services.
(Key inputs from 6.1.2.2 Plan employee resourcing requirements per
unit/organization)

Definition
Monitor and update HR plans is the process of measuring the
outcomes of HR activities and the contributions of HR to business
strategy. It involves communicating/updating HR plans to
stakeholders, determining the value added from the HR function, and
reviewing and revising HR plans.
The process group Recruit, source, and select employees includes

creating and developing employee requisitions, recruiting and
sourcing candidates, screening and selecting candidates, managing
preplacement verification, managing new hires/rehires, and tracking
candidates.
The Create and develop employee requisitions process includes

aligning the work force plan to business unit strategies/ resource
needs, developing and opening job requisitions, preparing job
descriptions, posting job requisitions, managing internal/external job
posting Web sites, changing/updating requisitions, notifying hiring
managers, and managing requisition dates.
The Recruit/source candidates process involves selecting recruiting

methods, performing recruiting activities, holding/ participating in
recruiting events, and managing recruitment vendors.
The Manage new hire/rehire process includes drawing up and making
a job offer, negotiating an offer, and hiring a candidate.
The Track candidates process involves creating an applicant record;
managing/tracking applicant data; and archiving and retaining records
of nonhires.
The Develop and counsel employees process group consists of
managing employee orientation and deployment, managing employee
performance, managing employee relations, and managing and
implementing employee development plans

Definition
The Manage employee orientation and deployment process involves
creating/maintaining employee onboarding programs, introducing new
hires to their managers and to the work place, and evaluating the
effectiveness of employee onboarding programs.
The Manage employee performance process consists of defining
performance objectives; reviewing, appraising, and managing
employee performance; and evaluating and reviewing the
performance management program.
Covers all dealings between employer and employees about
conditions covered by unionized employment situations. Includes
maintenance/administration of formal agreements [specifically
collective bargaining agreements if applicable to organization.] and
ensuring compliance with these agreements.
Manage the negotiations between representatives of the employer

and the collective bargaining unit[union] for reaching collective
agreements that regulate working conditions. Agreements typically
include determining compensation scales, benefits, working hours,
overtime, health & safety, training, and grievance mechanisms.
Manage partnerships between labor and management that are

outside of formal agreements. Typically intended to address specific
goal or issue where management decisions will have broad
implications on workforce/workplace climate. Intended 1)to facilitate
understanding of goal/issue 2) solicit input/collaborative problem
solving 3) provide opportunity for multiple levels of the organization
to influence decisions.
The Manage employee development process includes creating short

and longterm career goals, reviewing organizational career ladders,
and identifying training and development opportunities.

Definition
The Develop and train employees process includes aligning employee
and organization development needs; developing competencies;
conducting training needs analyses; and developing, conducting, and
managing employee and/or management training programs.
The Reward and retain employees process group consists of
developing and managing reward, recognition, and motivation
programs; managing employee assistance and retention; managing
and administering benefits; and administering payroll
The manage and administer benefits process includes delivering the
employee benefits program, administering benefits enrollment,
processing claims, and performing benefits reconciliation.
The payroll administration process includes maintaining and
administering the employee earnings and deduction information that
is used to prepare payroll. These activities may or may not be part of
the HR or payroll function. The activities of processing and distributing
payments are not included in 6.4.4 Administer payroll and instead are
covered under process group 8.5 Process payroll, specifically in
process 8.5.2 Manage pay.
The redeploy and retire employees process group includes managing

promotions and demotions; managing separations, retirements, and
leaves of absence; developing and implementing employee
outplacement services; managing deployment of personnel;
relocating employees and managing assignments; managing
employment reduction and retirement; managing expatriates; and
managing employee relocations.
The manage promotion and demotion process includes the

administration and execution of employee promotion and demotion. It
also includes the processing of employee records and payroll and
benefits transactions.

Definition
The manage separation process includes the administration and
execution of employee separations. It includes the creation and
generation of final payments, turnover reports, and vendor
notification. This process also includes communications with former
employees regarding benefits options
The Manage retirement process includes management of the

organization’s retirement systems, tools, and processes. It does not
include execution of the Manage retirement process itself.
The Manage leaves of absence process includes managing and
administering the leave of absence policy for employees who are
taking leaves in excess of their annual allowance.
The Develop and implement employee outplacement process involves
creating and providing career transition information and advice to
employees whose roles have been eliminated.
The Manage deployment of personnel process includes managing the
movement of employees to different roles within an organization.
The Manage expatriates process includes activities associated with
both the expatriation and repatriation of employees within the
organization.
The manage reporting process consists of providing key HR data and
reporting capabilities for varying levels of management.
The manage employee inquiry process involves receiving, responding
to, and recording information on employee inquiries.
The manage and maintain employee data process includes making
revisions to personal data such as changing beneficiary designations
or employee status.
The manage human resource information systems process involves
managing the daytoday running of human resource information
systems

Definition
The develop and manage employee metrics process consists of
collecting and managing work force data that is used to report on
human capital program outcomes, workforce trends, demographics,
and performance.
The develop and manage time and attendance process includes
collecting, editing, approving, and entering data related to hours
worked and paid time off. This process does not include the actual
processing of time and attendance data.
The manage employee communication process consists of developing
employee communication plans; managing employee suggestions and
grievances; and publishing employee communications.
Managing the business of information technology involves defining
and maintaining the relevance of IT to the enterprise and its mission,
communicating the strategy and role of IT within the enterprise,
establishing the enterprise architecture and guiding principles,
defining the IT management system and governance model, and
managing the strategic activities that help ensure attainment of IT
value.
Developing the enterprise IT strategy consists of the activities

required to define and maintain a businessfocused enterprise IT
strategy. This includes building strategic intelligence for the
enterprise, collaborating with stakeholders to identify the longterm IT
needs of the enterprise, and the development and maintenance of the
businessfocused strategy.

Definition
The purpose of defining the enterprise architecture is to 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.
Execution of this process requires establishing the enterprise
architecture definition, confirming the enterprise architecture
maintenance, acting as a clearinghouse for IT research and
innovation, and governing the enterprise architecture.
Management of the IT portfolio results in the establishment of criteria

for economic and strategic value and the provisioning of resources in
accordance with strategic priorities and efforts to achieve a balanced
portfolio. The activities included within the IT portfolio management
process are maximizing the value of the IT portfolio for the enterprise,
provisioning resources in accordance with strategic priorities, and
achieving a balanced portfolio.
This consists of exploring new technologies in pursuit of IT services

and solutions innovations, formulating a development project to build
and deploy selected technologies, and transitioning those
technologies to the development pipeline.
Evaluating and communicating IT business value and performance
consists of establishing key performance measures, monitoring trends
and key performance indicators, linking business technology
investments to business outcomes, and communicating business
technology value contributions.

Definition
Developing and managing IT customer relationships involves
managing communications and interactions between the customers of
IT and the providers of IT services and solutions; gathering business
requirements; helping customers develop justifications for requested
IT services and solutions; providing the initial interface to IT architects
responsible for designing the IT services and solutions; and
monitoring the customers’ satisfaction with the development,
deployment, and ongoing support of the IT services and solutions.
Developing an IT services and solutions strategy involves assessing

the needs of the business and user, translating those needs into
services and solutions requirements, formulating and evaluating IT
services and solutions strategic initiatives, and selecting IT services
and solutions strategic initiatives to apply. The formulation of IT
services and solutions strategic initiatives includes the tasks required
to generate new ideas, identify enhancements or extensions to
existing IT services and solutions, and identify outdated services and
solutions for sunset or retirement. Developing and maintaining a
longterm, businessfocused IT strategy encompasses tasks to develop,
communicate, govern, and track strategy deployment. This includes
defining and communicating the strategic intent regarding the
organizational use of IT; establishing and maintaining an IT
governance structure; articulating strategic assumptions for IT
strategy development; and developing and tracking the resulting IT
plan, which optimizes the use of technologies, resources, and
alliances to improve business agility.
Developing and managing IT service levels requires creating and

maintaining the IT services and solutions catalog, establishing and
maintaining business and IT service level agreements, evaluating and
reporting service level attainment results, and communicating
business and IT service level improvement opportunities.

Definition
Performing DSM for IT services consists of understanding IT services
and solutions consumption and usage, developing and implementing
incentive programs that improve consumption efficiency, and
developing the volume/unit forecast for IT services and solutions.
Development of IT services and solutions requires modeling the effect
of incentive programs on the baseline forecast and generating a
DSMinfluenced volume/unit forecast
Management of IT customer satisfaction includes capturing and

analyzing customer satisfaction and assessing and communicating
customer satisfaction patterns. Capturing and analyzing customer
satisfaction consists of tasks required to manage and monitor IT
customer complaints and feedback, conduct qualitative and
quantitative assessments, and identify customer satisfaction issues
and opportunities for improvement. Assessing and communicating
customer satisfaction patterns consists of tasks required to evaluate
satisfaction with IT services and solutions, evaluate satisfaction with
complaint resolution, and determine IT customer loyalty/lifetime
value.

Definition
Marketing IT services and solutions includes developing the IT
services and solutions marketing strategy, developing and managing
the IT customer strategy, managing IT services and solutions
advertising and promotional campaigns, and processing and tracking
IT services and solutions orders. Developing the services and solutions
marketing strategy requires the IT organization to understand IT
services and solutions requirements, predict user consumption
behavior, and identify common usage/consumption profiles and target
IT customers. Developing and managing the IT customer strategy
includes tasks to establish and maintain IT customer management
goals and strategies, develop a sales forecast and budget, and
evaluate IT customer management results. Managing IT services and
solutions advertising and promotional campaigns is defined as
developing and managing IT services and solutions advertising,
promotions, marketing communications, and sales opportunities.
Processing and tracking IT services and solutions orders consists of
collecting and maintaining IT customer account information,
processing orders, and establishing delivery of the IT services and
solutions.
Developing and implementing security, privacy, and data protection

controls includes the establishment of information security, privacy,
and data protection strategies and levels as well as the testing,
evaluation, and implementation of information security, privacy, and
data protection controls.
Managing enterprise information is defined as understanding what

information is important to the enterprise; determining how, when
and from where that information is collected; defining how that
information is structured and organized; and establishing the policies
and controls needed to guide the collection and use of that
information.

Definition
Developing information and content management strategies within
the IT organization includes understanding information needs and the
role of IT services in executing the business strategy, assessing the
information and IT knowledge management implications of new
technologies, and planning information and IT knowledge
management actions and priorities.
Defining the enterprise information architecture includes defining

information elements, composite structure, logical relationships,
constraints, and derivation rules; defining information access
requirements; and establishing data custodianship.
Managing information resources includes defining the enterprise
information/data policies and standards as well as developing and
implementing data and content administration.
Performing enterprise data and content management requires the IT
organization to ensure that the collection, storage, and use of
information and data are in accordance with the established
information/data policies. Tasks include monitoring, controlling, and
managing exceptions per policies and standards.
Developing and managing information technology solutions involves

producing, developing, and testing new, enhanced, and improved
solutions; enabling services that meet all confirmed requirements;
maintaining and managing solutions; supporting services to continue
meeting all confirmed requirements; and sunsetting
solutions/discontinuing services no longer needed.
Developing the IT development strategy includes defining a consistent

approach to IT development; ensuring the repeatability of
development and maintenance activities; and allowing these activities
and their outcomes to be measured, thereby enabling continuous
improvement.

Definition
Performing IT services and solutions life cycle planning includes tasks
to maintain the longterm viability of a family of services and solutions
from “cradle to grave.” This includes ensuring that new solutions are
created and new services enabled when needed and that existing
services and solutions are properly repaired/enhanced or
sunset/discontinued in an orderly fashion when no longer needed.
Developing and maintaining IT services and solutions architecture

includes creating the technical definition of the reference architecture
for a family of IT services and solutions while ensuring compliance
with the overall enterprise architecture. Tasks include assessing the
need for new solutions and services, enabling new solutions and
services, and maintaining existing solutions and services in a
prescribed fashion consistent across the whole enterprise.
Creating IT services and solutions is defined as the installation of

service and/or solution design while ensuring that all functional and
nonfunctional requirements are met and that solutions comply with
organizational standards. Tasks include understanding service or
solution requirements, designing the service or solution, building or
integrating components, testing the solution or service, and gaining
customer acceptance and certification.
Maintaining IT services and solutions includes the tasks required to

upkeep, repair, and develop minor (as defined by enterprise policy)
enhancements to existing solutions or services and ensure that
existing services or solutions continue to meet requirements. Tasks
include understanding requirements or defect analysis, modifying the
design of the service or solution, integrating newly required
components, testing the change to a solution or service, and gaining
customer acceptance and certification.

Definition
Deploying information technology solutions involves introducing new,
enhanced, or improved functionality into the environment with
minimal or no disruption to the services schedules; ensuring
consideration of appropriate security and contractual constraints; and
properly balancing business benefit with technical and business risk.
Developing the IT deployment strategy includes creating a consistent

approach to the introduction of changes and releases into the IT
environment, examining feedback from completed changes to ensure
a successful deployment, and developing policies specific to “change”
and “release.” Tasks include defining what constitutes a change and
release, determining who can request changes and releases,
establishing procedures to assign priority and approval levels,
developing an exception process, defining deployment procedures,
establishing and documenting a workflow for change approvals,
analyzing completed changes and releases, and evaluating change
trends and success rates.
Planning and implementing changes includes all tasks necessary to

administer and plan individual change requests (including accepting
or rejecting the request), assessing the business and technical risks of
changes, determining which individual changes can be performed
simultaneously without increasing overall risk factors, and creating a
master change schedule. Other tasks include requesting services,
such as procurement and security, from other components to ensure
component availability and obtainment of necessary security
authorities.
Planning and managing releases involves establishing priority for

changes and executing all necessary planning activities to prepare for
the actual release implementation. Tasks include understanding
release design, coordinating release acceptance, planning rollout, and
coordinating training.

Definition
Delivering and supporting information technology services involves
delivering IT services and solutions within the budget provided;
meeting service commitments as measured by customerdefined
service criteria; and achieving customer satisfaction targets.
Developing the IT services and solutions strategy consists of defining
the organizational approach for IT service and delivery. Tasks include
developing a strategy for delivering IT infrastructure services and
determining sourcing strategies.
Developing the IT support strategy requires defining the
organizational approach to delivering key enabling services and
assisting in the use of information technology. This strategy would
address help desk activities, deskside support, and third level
technical support. Tasks include coordination of vendor support and
evaluation of sourcing alternatives.
Managing IT infrastructure resources involves managing and

maintaining the physical computing assets, including hardware and
software, of the organization. Tasks include identifying configuration
items to be maintained, establishing the information management
system, collecting the configuration item information, populating the
database, and ensuring that information is available to other
components. Other tasks include preventive maintenance, facilities
management, configuration management, and inventory (asset)
management.
Managing IT infrastructure operations consists of activities required to

manage the organizational workload and operation of physical assets,
irrespective of their physical location. This includes providing and
executing the requested services, preparing and handling customer
input and data, managing security requests, and releasing resources
employed in the delivery of the requested service and subsequently
returning them to the resource pool.

Definition
This process group encompasses financial planning processes,
including preparing quarterly and annual projections of revenue,
expenses, operating profit, net income, and capital investments. The
processes in this group support decision making through an analysis
of the organization’s historical effectiveness and by recommending
the most effective ways to allocate scarce resources to ensure that
economic value is created for shareholders.This process group
encompasses financial planning processes, including preparing
quarterly and annual projections of revenue, expenses, operating
profit, net income, and capital investments. The processes in this
group support decision making through an analysis of the
organization’s historical effectiveness and by recommending the most
effective ways to allocate scarce resources to ensure that economic
value is created for shareholders.
This is the process of developing periodic plans, budgets, and

forecasts to enable the achievement of organizational performance
goals. This includes setting assumptions for revenue and cost levels—
as well as cash flows—expected in the pursuit of organizational
growth. It also includes proactive cost control and reporting on
actualversustargeted financial results. It may also include predicting
financial results for the next four to six quarters on a rollingforward
basis. Budgets and forecasts should reflect financial targets derived
from strategic plans. They also serve as a discussion platform at
regular business review meetings, in which managers can decide if,
how, and when to alter tactics to ensure that performance targets are
achieved.

Definition
This is the process of developing and implementing methods and
models for the allocation of operating and overhead costs across
products and/or services. This is typically used to evaluate and control
product/service pricing, profitability, and trends. This includes
inventory accounting, cost of sales analysis, product costing, variance
analysis, and profitability reporting.
This is the process of developing and implementing methods and

approaches to analyze cost drivers, improve business processes,
benchmark, deploy/utilize assets and resources, and evaluate value
drivers. Within this process, the critical success factors and
performance indicators should be determined and linked with
activitybased measures.
This is the process of developing and implementing a framework that

guides internal decision makers as they deploy resources—financial,
human, technical, etc.—in the pursuit of sustainable, profitable
growth. It ensures that decisions are aligned with stated
organizational goals by measuring performance against
predetermined targets and managing the corrective action process.
This process includes: assessing customer and product profitability,
evaluating new products, lifecycle costing, optimizing the customer
and product mix, tracking the performance of new customer and
product strategies, preparing activitybased performance measures,
and managing continuous cost improvement.

Definition
This process group includes the recording/reporting of data related to
the sale of goods and/or services provided to customers. Revenue
accounting, which is a major component of preparing formal financial
statements, reflects the decisions an organization makes to recognize
revenues in a given reporting period. Costs (both direct and allocated)
are then applied to revenue to determine profit. The Perform revenue
accounting process includes revenue recognition decisions and often
decisions about reserves held back for bad debts and outstanding
liabilities such as warrantees. This process group is greatly affected by
process 3.5.4 Manage sales orders, which is explained in the Related
Processes section of this document.
This is the process of evaluating customers’ creditworthiness. Typically

performed in conjunction with the generation of an order or the
creation of a new customer, this process encompasses all operations
associated with credit checking— including the establishment of credit
policies, the analysis/approval of new account applications, the review
of existing accounts, and the generation of credit/collection reports.
This is the process of developing and delivering customer invoices. It

includes creating methods and procedures for communicating and
delivering invoices and statements for services and products. The
process encompasses the maintenance of customer/product master
files, the generation and transmittal of customer billing data to the
customer, the posting of receivable entries, and the resolution of
customer billing inquiries. It does not include receiving payments;
payment receipt is located in process 8.2.3 Process accounts
receivable.

Definition
This encompasses the processing of payments due from customers,
including the processing of any funds received, whether by check or
electronically. This process involves the establishment of accounts
receivable policies, the receipt and deposit of customer payments, the
application of cash remittances, the preparation of accounts
receivable reports, and the posting of accounts receivable activities to
the general ledger. It does not include the generation of invoices;
invoice generation is located in process 8.2.2 Invoice customer.
This is the process of coordinating and following through on collecting

payments due. This process includes generating letters and phone
calls on delinquent accounts, deciding when to collect, and selecting
the collection vehicle (e.g., an external agency or an inhouse
department). It also encompasses the establishment of policies for
delinquent accounts, the analysis of delinquent accounts,
correspondence/negotiation with delinquent accounts, internal
discussions around account resolution, the processing of adjustments,
and the writing off of uncollectable balances.
This is the process of receiving, rectifying, and monitoring customer

adjustments and deductions resulting from warranties, claims,
returns, and recalls of products and/or services. This process includes
the establishment of policies/procedures for adjustments, the analysis
of adjustments, correspondence and negotiation with customers,
internal discussions around account resolution, the preparation of
chargeback invoices, and the processing of related entries

Definition
This process group contains processes related to managing an
organization’s ongoing financial records, including the maintenance of
the chart of accounts, the processing of journal entries, and the
adjustment of the organization’s general ledger accounts. This group
also encompasses all operational activities performed to close the
books on a monthly, quarterly, and yearly basis as well as the
recording, tracking, and depreciation of fixed assets.
This is the process of controlling and updating the policies and

procedures related to financial management and control, including
maintenance of the financial procedures manual and the
establishment of service level agreements with internal
customers/suppliers and external financial service providers.
This is the process of managing the general ledger—including the

maintenance of the chart of accounts and the processing of journal
entries, allocations, periodend adjustments (e.g., accruals, currency
conversions), and intercompany transactions. It also encompasses the
reconciliation of general ledger accounts and intercompany
transactions, the preparation of the trial balance, and the preparation
and posting of management adjustments.

Definition
This is the process of accounting for fixed asset transactions, including
additions, retires, transfers, adjustments, and depreciation expenses.
This process includes establishing fixed asset policies and procedures,
recording entries to the fixed asset register, tracking fixed assets
through physical inventories, and calculating and recording
depreciation and expenses related to fixed asset maintenance and
repair. This process often supports tax, statutory, and regulatory
reporting by providing data on fixed assets to the appropriate
departments. Fixed asset projects that were proposed, pursued, and
capitalized under process group 8.4 Manage fixed asset project
accounting are thereafter maintained within process 8.3.3, under the
auspices of general accounting and reporting—unless a project is
initiated to dispose of the asset, in which case the project is again
covered in process group 8.4.
This is the process of gathering and consolidating periodic financial

performance data and presenting snapshots of financial results for
corporatelevel, business unitlevel, or departmentlevel decision
makers. These snapshots take the form of highly structured financial
statements and may show comparisons with previous periods, various
profitability or growth ratios, cost consumption rates, or even FTE
deployment data.
This process group encompasses the financial planning and

supervising of projects involving fixed assets (capital projects),
including additions, retires, transfers, adjustments and depreciation
expenses. This group typically relates to the acquisition or disposal of
fixed assets.

Definition
This is the process of developing capital investment policies and
procedures and implementing them to create and approve the capital
expenditure plan and budget. This includes performing justification for
project approvals as well as reviewing and approving capital projects
and fixed asset acquisitions. This process covers the construction of a
business case for a capital project
This is the process of managing and accounting 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 financial returns on
completed projects. Once a project is closed and the asset is
capitalized, the accounting for that asset is no longer part of this 8.4.2
Perform capital project accounting process and instead will be
performed under the process 8.3.3 Perform fixed asset accounting.
Once the project is capitalized, it is a fixed asset.
This process group consists of reporting time, managing pay, and

processing taxes. Payroll administration tasks as defined under 6.4.4
Administer payroll 1 are not considered in scope for 8.5 Process
payroll.
Capturing employee time information and recording data in the time
reporting system for use by payroll, benefits, billing (depending on
business model), etc. Preparing the data for payroll and benefits
usage by analyzing and reporting paid and unpaid leave, monitoring
regular, overtime and other hours, and analyzing and reporting
employee utilization. This includes establishing policies and
procedures for reporting time, management activities and system
maintenance to effectively capture and report on employee time.

Definition
This is the process of calculating employee payroll for each pay
period, including bonus runs throughout the year, and transmitting
payments to employee accounts or directly to employees. It includes
maintaining and administering employee earnings and deductions,
monitoring changes in tax status in order to prepare the payroll each
period, responding to all payrollrelated inquiries, and processing
adjustments and/or manual corrections as appropriate. This process
also encompasses management activities and payroll
system/interface maintenance to ensure accurate payments.
This process ensures regulatory and statutory compliance for payroll

tax obligations on behalf of the organization. This includes filing
regulatory payroll tax forms in a timely manner and calculating and
paying applicable payroll taxes. The production and distribution of
employee tax statements on an annual basis (e.g., W2s in the U.S. or
local equivalent) is also covered in this process.
This process consists of processing payments for operating expenses

and other supplier charges, which includes verifying of accounts
payable with vendor records, maintaining and managing electronic
commerce, auditing invoices and approving payments, processing
financial accruals and reversals, processing payments and taxes,
researching and resolving exceptions, and adjusting accounting
records. It also encompasses the development of policies and
procedures around the processing of accounts payable and all related
operations. Technology is typically key to achieving top performance
in this process.
This process includes the approval and processing of advancements

and reimbursements for employee expenses on the organization’s
behalf as well as capturing and reporting relevant tax data and
managing personal accounts. This process often dovetails with the
processing of accounts payable and includes the development and
use of policies and procedures.

Definition
This process group includes the management of treasury policies and
procedures, cash, inhouse bank accounts, debts, investments, and
financial risks.
This process involves establishing the scope and governance of
treasury operations; creating and publishing treasury policies;
developing, monitoring, auditing, and revising treasury procedures;
developing and confirming internal treasury controls; and defining
system security requirements.
This process includes managing and reconciling cash positions;

managing cash equivalents; processing and overseeing electronic
fund transfers; developing cash flow forecasts; managing cash flows;
producing cash management accounting transactions and reports;
managing and overseeing banking relationships; and analyzing,
negotiating, resolving, and confirming bank fees.
The activities used to manage inhouse bank accounts include

managing inhouse bank accounts for subsidiaries; managing and
facilitating intercompany borrowing transactions; managing
centralized outgoing payments on behalf of subsidiaries; managing
central incoming payments on behalf of subsidiaries; managing
internal payments and netting transactions; calculating interest and
fees for inhouse bank accounts; and providing account statements for
inhouse bank accounts.
This process involves managing financial intermediary relationships;

managing liquidity and issuer exposure; processing and overseeing
debts and investments; making foreign currency transactions; and
producing debt and investment accounting transaction reports.
This process includes managing interest rate, foreign exchange, and
exposure risks; developing and executing hedging transactions;
evaluating and refining hedging positions; producing hedge
accounting transactions and reports; and monitoring credit.

Definition
This process group consists of operating controls, monitoring
compliance with internal controls policies and procedures, and
reporting on internal controls compliance.
This process covers the establishment of boards of directors and audit
committees; the development and communication of a code of ethics;
the assignment of roles and responsibilities for internal controls; the
definition of business process objectives; the identification of risks;
and the evaluation of defining entity/unit risk tolerance
This process incorporates the planning, management, operation, and

monitoring of internal control mechanisms, policies, and procedures. It
includes designing and implementing control activities; monitoring
control effectiveness; remediating control deficiencies; creating
compliance functions; operating compliance functions; and
implementing and maintaining technologies and tools to enable the
controlsrelated activities.
This process includes reporting to external auditors, regulators,

shareholders, debt holders, securities exchanges, business partners,
internal management, and any other bona fide third parties.
This group includes the processes associated with estimating an
organization’s periodic tax liabilities and ensuring that appropriate
taxing authorities receive tax return filings and payments when due.
This process includes setting targets for periodic tax liabilities and
assessing the tax impact of various activities, such as the acquisition
or disposal of fixed assets or a deliberate change in employee
population.
This is the process of accounting for taxes collected or paid.
This is the process of managing cash collections and disbursements
made by operating units across the enterprise and, when appropriate,
transferring cash from those units to parentlevel bank accounts
managed by the organization’s treasury team.

Definition
This is the process of forecasting and monitoring changes in foreign
currency value or interest rates around the world.
This is the process of converting cash from one currency to another in
the course of conducting crossborder trade or investment.
This process involves assessing an organization’s exposures to
potential financial losses that could occur as a result of changes in the
relative value of currencies globally. Hedging currency exposures
refers to the process of forecasting the impacts of movements in
foreign currency values and entering into financial transactions
designed to offset or limit an organization’s potential exposure to loss.
This process involves making accounting entries to formally report

financial gains or losses experienced as a result of foreign exchange
activity.
Managing business resiliency and risk includes the processes required
to enable firms to rapidly adapt and respond to any internal or
external opportunity, demand, disruption, or threat; continue
operations without significant impact to the business; and develop a
more dynamic, strategic, and integrated approach to managing
compliance obligations.
John G Tesmer:
(input into non-conformance or drive improvement)

Definition
This process group includes all processes involved in implementing
and facilitating major changes throughout an organization or in a
selected unit, department, division, etc. The needed changes are
typically identified in process groups 12.1 Create and manage
organizational performance strategy, 12.2 Benchmark performance,
or 1.3 Manage strategic initiatives. Process group 12.4 Manage
change deals with the activities necessary to plan, develop,
implement, and monitor those changes. These are often
projectrelated processes for activities that may have a set start and
end date. However, activities in process 12.4.4 Sustain improvement
may continue periodically well into the future. In some organizations,
monitoring and sustaining improvement takes place within the other
process categories specific to the area of the business where the
change occurred, and those organizations track changerelated
processes in those appropriate categories.
The Plan for change process involves all processes, from selecting the
methodology for implementation to identifying stakeholders,
resources, and preliminary measures. It also includes the identification
of any barriers to the change and the formation of the team who will
implement the change. Although the change methodology is selected
in this process, the change itself is not extensively designed until
process 12.4.2 Design the change. 12.4.1 is a planning and foundation
laying process.
During the Design the change process, the change team aligns the
change with other activities already in place or planned for the
organization. It develops specific training and implementation plans,
including communication schedules, new role assignments, and
budgets.

Definition
In the Implement change process, organizations embed the new
processes, systems, or other changes into the business. During this
process, training is administered; stakeholders are consulted; and new
documents, policies, processes, and technologies go into effect.
Processes to continuously measure the change also begin, but
measurement activities are typically tracked within the processes
under process group 12.1 Create and manage organizational
performance strategy.
The Sustain improvement process encompasses the tracking of

changes made to the business and the general monitoring and
maintenance of performance related to the change. This process
includes postimprovement project activities, like debriefings where
lessons learned during the change are shared and recorded. These
processes may be revisited regularly to monitor performance, but
these regular processes may eventually be tracked as part of
continuous organizational processes under process group 12.1 Create
and manage organizational performance strategy.

Definition
This process group comprises processes associated with knowledge
flow within an organization (e.g., create, identify, collect, review,
share, access, and use knowledge). At its heart, knowledge is
information in action. Knowledge management (KM) is a systematic
process that enables information and knowledge to grow, flow, and
create value. The KM discipline is about connecting people to the
information and expertise they need to achieve business results.
Various approaches can be used to support this goal, including
content management, communities of practice, transfer of best
practices, lessons learned, expertise location, virtual collaboration,
and social computing. The specific KM approaches that an
organization pursues are determined by the business problems it
wants to address. For example, if an organization is seeing similar
mistakes repeated across business units, it may implement a lessons
learned process so that employees can learn what has and hasn’t
worked in other parts of the business. Similarly, an organization that is
concerned about knowledge loss due to retirement may consider
interviewing seniorlevel employees who are nearing retirement and
making their expertise accessible through documents or videos.
Although technology plays a role in KM, it is critical to implement
technology as part of a larger, systematic change initiative. The
introduction of new tools will not change behavior unless people
understand when, how, and why to share knowledge and are
incentivized to do so.

Definition
The Develop KM strategy process includes activities related to
establishing an enterprise KM program. A KM program is an
organizationwide effort to standardize and excel in KM. The first set of
activities relates to logistics such as governance, roles, and funding.
An organization with a clear business case for KM is in a better
position to select an appropriate governance model. For example, a
program focused on expertise location might need ties to the HR
function, whereas a program focused on content management might
be better housed in the IT function. Funding is also impacted by the
business case, but most organizations use a combination of corporate
and businessunit funding for KM. The second set of activities relates
to linking KM to business objectives and managing KMrelated change.
Again, the specific tactics involved will depend on the business
problems that KM is intended to solve, as well as the current culture
and its receptiveness to KM. Note that processes 12.3.1 and 12.3.4
both contain activities related to technology needs, training,
communication, and change management. The difference is that the
activities in the Develop KM strategy process relate to the KM program
as a whole, as opposed to specific KM approaches.
Before improving how it manages knowledge, an organization must

evaluate its current KM processes and practices. The Assess
knowledge management capabilities process includes activities for
determining exactly where an organization stands on the KM learning
curve, pinpointing gaps, and identifying KM approaches and tactics
that will have meaningful impact on strategic objectives. For
organizations that struggle with this process, frameworks like APQC’s
KM Capability Assessment Tool provide standard structures for
measuring KM maturity and identifying performance gaps.

Definition
This process group encompasses those processes required to develop
a strategy for monitoring and improving the performance of an
organization. Although this process group is related to process group
1.2 Develop business strategy, 12.1 Create and manage
organizational performance strategy focuses more on internal
performance rather than external or competitive positions in the
marketplace. Process group 12.1 centers around measurement,
including the creation of measures and the act of measuring itself.
This is the measurement of internal performance within a strategy for
tracking, streamlining, and improving it. Activity 1.2.2.6 Develop
lean/continuous improvement strategy also relates to these activities
but is more typically used when executives are developing a business
strategy to enhance external market position. 1.2.2.6 focuses on
highlevel strategy development, whereas 12.1 encompasses the
tactical measurement of internal processes and work force
improvement. The measurement processes in process group 12.1
should align with human capital management processes such as 6.6.5
Develop and Manage Employee Metrics. Process 6.6.5 and other
human capital management processes refer to the overall
management of employee information and the use of metrics to guide
employee development and rewards. Process group 12.1 refers to the
collection of the data and the strategies employed to gather it. It does
not refer to the daytoday activities of human capital managers, but
instead to the development of strategies and systems that allow
human resources to more effectively manage personnel. Process
group 12.1 also includes the measurement of machines, entire
processes, facility and environmental efficiency, overall cost
effectiveness, and other activities not directly related to human
performance.

Definition
The Create enterprise measurement systems model process refers to
the development of a highlevel measurement system to track
performance across the enterprise or in specific functions or business
units. In this process, organizations determine which processes to
measure, which measures to use, how often to measure, and what the
target measurement results should be. Decision makers usually also
define which actions will be taken given certain measurement results.
This process does not refer to actual measurement activities or
consequential actions; it focuses on strategic decisions about how to
best measure an organization. Because measures should be revisited
and realigned with organizational goals as time passes, this process
should repeat on a regular basis as a review.
The Measure process productivity process includes all activities

associated with measuring how productive processes are. This process
will vary depending on which activities and business components are
being measured. Unlike process 12.1.4 Measure staff efficiency,
process 12.1.2 measures outcomes (e.g., how much of X is produced
within X time period). A manufacturing process may be measured
according to number of units produced per FTE or number of
“highquality” units produced. A marketing department might be
measured on the completion of a target number of campaigns per
marketing FTE. Some organizations choose to include measurement
analysis in this process. Actions taken based on the measurement
typically exist as activities within process group 12.4 Manage change
or within the other functionspecific categories. (For example, if
measures indicate that inventory levels need to be better optimized,
the resulting actions would take place under the process 4.5.3
Operate warehousing.)

Definition
The Measure cost effectiveness process covers all activities associated
with measuring the cost effectiveness of a process. This process will
vary depending on which activities and business components are
being measured. An organization may want to track its return on
investing in activities like marketing campaigns, new equipment, and
process redefinition. It may also measure cost per employee or cost
per cycle for a given process, function, or business unit. Some
organizations choose to include measurement analysis in this process.
Actions taken based on the measurement typically exist as activities
within process group 12.4 Manage change or within the other
functionspecific categories. (For example, if measures indicate that
inventory levels need to be better optimized to reduce costs, the
resulting actions would take place under the process 4.5.3 Operate
warehousing.)

Definition
The Measure staff efficiency process covers all activities associated
with measuring how efficiently employees perform. This process will
vary depending on which activities and business components are
being measured. This process often focuses on measuring activities
performed manually or compares manual completion with completion
aided by automation. These measures can help determine where
automation could increase efficiency or identify differences between
the efficiency of one employee or group and another. This process
could also include an evaluation of the quality of work, which could
potentially reduce or increase the amount of automation or review
included in the process. This process, unlike process 12.1.2 Measure
process productivity, does not measure outputs of a process. Instead,
it measures the agility and speed of the activities that lead to a final
product. Some organizations choose to include measurement analysis
in this process. Actions taken based on the measurement typically
exist as activities within process group 12.4 Manage change or within
the other functionspecific categories. (For example, if measures
indicate that the invoicing cycle is too long or has redundant steps,
the resulting actions would take place within process 8.2.2 Invoice
customer.)

Definition
The Measure cycle time process includes all activities associated with
measuring how long it takes to perform certain processes or cycles of
action. This process will vary depending on which activities and
business components are being measured. Organizations typically
include the measurement of cycles like customer response time,
invoicing, or orderto cash under this process. Some organizations
choose to include measurement analysis in this process. Actions taken
based on the measurement typically exist as activities within process
group 12.4 Manage change 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 8.2.2 Invoice customer.)
Process group 12.2 Benchmark performance encompasses all the

processes required to compare organizational performance internally
or externally with other organizations. Some organizations run
benchmarking through a central group or department. In other cases,
benchmarking takes place as part of a specific project or within a
particular department that sees the need to compare its performance
with other departments or organizations
In order to benchmark, an organization must first examine its own

performance. The Conduct performance assessments process includes
activities related to measuring, researching, and recording the
performance of people, processes, mechanisms, or other areas of the
business that the organization wants to benchmark or track. Usually,
these assessments are performed on a regular cycle to monitor
longterm performance. But this can also refer to an indepth pre
benchmarking exercise to look at specific process that might not be
regularly assessed.

Definition
The Develop benchmarking capabilities process refers to tasks
associated with increasing an organization’s ability to compare its
performance internally or externally or maintain benchmarking
relationships with other organizations. This can include training staff
in benchmarking, developing technological solutions or other
materials to aid benchmarking efforts, or consulting with external
entities to gain knowledge or tools to help benchmark.
In the Conduct gap analysis to understand need for change and

degree needed process, the organization examines its performance
against that of the benchmarked organizations or entities. It notes the
differences between organizational performance and that of the
benchmarked standard and studies those differences to identify what
specific changes need to be made. The organization determines how
much its performance needs to change to meet expectations and help
the organization reach its strategic goals.

Process
Element Hierarchy
ID ID Process element Metric Category Metric ID
10002 1.0 Develop Vision and Strategy Process Efficiency 101337
10002 1.0 Develop Vision and Strategy Process Efficiency 101339
10007 6.0 Develop and Manage Human Capital Cost Effectiveness 100132

Process
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Process
Element Hierarchy

Process
Element Hierarchy
10007 6.0 Develop and Manage Human Capital Process Efficiency 101272
10007 6.0 Develop and Manage Human Capital Process Efficiency 101031
10007 6.0 Develop and Manage Human Capital Staff Productivity 100943
10007 6.0 Develop and Manage Human Capital Supplemental 101435

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10008 7.0 Manage Information Technology Cost Effectiveness 104095

Process
Element Hierarchy
10008 7.0 Manage Information Technology Cycle Time 100342

Process
Element Hierarchy
10008 7.0 Manage Information Technology Process Efficiency 102794

Process
Element Hierarchy

Process
Element Hierarchy
10008 7.0 Manage Information Technology Staff Productivity 101295
10008 7.0 Manage Information Technology Supplemental 100957

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10009 8.0 Manage Financial Resources Cost Effectiveness 104464

Process
Element Hierarchy
10009 8.0 Manage Financial Resources Process Efficiency 101390

Process
Element Hierarchy
10009 8.0 Manage Financial Resources Staff Productivity 104616
10009 8.0 Manage Financial Resources Supplemental 103219

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10017 1.1.1 Assess the external environment Supplemental 101747

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10062 4.3.6 Manage product master data Cost Effectiveness 103512
10062 4.3.6 Manage product master data Cost Effectiveness 103924
10062 4.3.6 Manage product master data Process Efficiency 103119
10062 4.3.6 Manage product master data Process Efficiency 103120
10277 4.3.1 Develop sourcing plans Cost Effectiveness 103266

Process
Element Hierarchy
10277 4.3.1 Develop sourcing plans Process Efficiency 101008

Process
Element Hierarchy
10278 4.3.4 Select suppliers and develop/maintain contracts Cost Effectiveness 104477

Process
Element Hierarchy
10278 4.3.4 Select suppliers and develop/maintain contracts Process Efficiency 103171
10279 4.3.2 Purchase product Cost Effectiveness 104474

Process
Element Hierarchy
10279 4.3.2 Purchase product Cycle Time 100639

Process
Element Hierarchy
10279 4.3.2 Purchase product Process Efficiency 101071
10279 4.3.2 Purchase product Staff Productivity 101391
10279 4.3.2 Purchase product Staff Productivity 101393
10378 2.4.2 Develop customer service strategy Cost Effectiveness 101465

Process
Element Hierarchy
10378 2.4.2 Develop customer service strategy Process Efficiency 100992
10378 2.4.2 Develop customer service strategy Supplemental 104538

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10383 2.4.2.3 Establish service levels for customers Process Efficiency 103177
10410 6.2 Recruit, source, and select employees Cost Effectiveness 103877

Process
Element Hierarchy
10410 6.2 Recruit, source, and select employees Cycle Time 100306

Process
Element Hierarchy
10410 6.2 Recruit, source, and select employees Process Efficiency 100869
10410 6.2 Recruit, source, and select employees Staff Productivity 101348

Process
Element Hierarchy
10410 6.2 Recruit, source, and select employees Supplemental 101637

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10411 6.3 Develop and counsel employees Cost Effectiveness 104049

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Process
Element Hierarchy

Process
Element Hierarchy
10411 6.3 Develop and counsel employees Cycle Time 100293
10411 6.3 Develop and counsel employees Cycle Time 100295
10411 6.3 Develop and counsel employees Process Efficiency 100999
10411 6.3 Develop and counsel employees Staff Productivity 101363

Process
Element Hierarchy
10411 6.3 Develop and counsel employees Supplemental 101644

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10412 6.4 Reward and retain employees Cost Effectiveness 104062

Process
Element Hierarchy
10412 6.4 Reward and retain employees Cycle Time 100302
10412 6.4 Reward and retain employees Cycle Time 100299
10412 6.4 Reward and retain employees Process Efficiency 100324

Process
Element Hierarchy
10412 6.4 Reward and retain employees Process Efficiency 101137
10412 6.4 Reward and retain employees Staff Productivity 100492
10412 6.4 Reward and retain employees Supplemental 101648

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10413 6.5 Redeploy and retire employees Cost Effectiveness 104075
10413 6.5 Redeploy and retire employees Cycle Time 100301
10413 6.5 Redeploy and retire employees Cycle Time 100298

Process
Element Hierarchy
10413 6.5 Redeploy and retire employees Process Efficiency 101124
10413 6.5 Redeploy and retire employees Staff Productivity 101276
10413 6.5 Redeploy and retire employees Supplemental 101811

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10443 6.2.4 Manage new hire/re-hire Cycle Time 100571
10443 6.2.4 Manage new hire/re-hire Process Efficiency 100801

Process
Element Hierarchy
10443 6.2.4 Manage new hire/re-hire Supplemental 102326

Information
10443 6.2.4 Manage new hire/re-hire Supplemental 101340

Information
10469 6.3.1 Manage employee orientation and deployment Cost Effectiveness 104566
10469 6.3.1 Manage employee orientation and deployment Cost Effectiveness 104571

Process
Element Hierarchy
10469 6.3.1 Manage employee orientation and deployment Supplemental 104576
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10470 6.3.2 Manage employee performance Cost Effectiveness 104572
10470 6.3.2 Manage employee performance Cost Effectiveness 104567
10470 6.3.2 Manage employee performance Cycle Time 104029
10470 6.3.2 Manage employee performance Process Efficiency 102619

Process
Element Hierarchy
10470 6.3.2 Manage employee performance Supplemental 104577

Information
10472 6.3.4 Manage employee development Cost Effectiveness 104574
10472 6.3.4 Manage employee development Cost Effectiveness 104569
10472 6.3.4 Manage employee development Supplemental 104579

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10473 6.3.5 Develop and train employees Cost Effectiveness 104575

Process
Element Hierarchy
10473 6.3.5 Develop and train employees Cycle Time 100326

Process
Element Hierarchy
10473 6.3.5 Develop and train employees Process Efficiency 104586

Process
Element Hierarchy
10473 6.3.5 Develop and train employees Staff Productivity 100488
10473 6.3.5 Develop and train employees Staff Productivity 104585
10473 6.3.5 Develop and train employees Supplemental 104580

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10493 6.3.5.4 Develop, conduct, and manage employee and/or Supplemental 102245
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Process
Element Hierarchy
10497 6.4.4 Administer payroll Cost Effectiveness 104046
10497 6.4.4 Administer payroll Cost Effectiveness 104047

Process
Element Hierarchy
10497 6.4.4 Administer payroll Process Efficiency 101082
10497 6.4.4 Administer payroll Staff Productivity 100490
10513 6.5.2 Manage separation Cost Effectiveness 104036
10513 6.5.2 Manage separation Cycle Time 100523
10513 6.5.2 Manage separation Process Efficiency 100019


Process
Element Hierarchy
10513 6.5.2 Manage separation Supplemental 102798

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10523 6.6.2 Manage employee inquiry process Cycle Time 100325
10523 6.6.2 Manage employee inquiry process Staff Productivity 101364

Process
Element Hierarchy
10523 6.6.2 Manage employee inquiry process Staff Productivity 101400
10523 6.6.2 Manage employee inquiry process Supplemental 101787

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10528 6.6.7 Manage employee communication Cycle Time 100584
10563 7.1 Manage the business of information technology Cost Effectiveness 101627
10563 7.1 Manage the business of information technology Cycle Time 103433

Process
Element Hierarchy
10563 7.1 Manage the business of information technology Cycle Time 103437
10563 7.1 Manage the business of information technology Process Efficiency 101324
10563 7.1 Manage the business of information technology Process Efficiency 100834
10563 7.1 Manage the business of information technology Supplemental 102221

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10564 7.2 Develop and manage IT customer relationships Cost Effectiveness 102898

Process
Element Hierarchy
10564 7.2 Develop and manage IT customer relationships Process Efficiency 100830
10564 7.2 Develop and manage IT customer relationships Process Efficiency 101310
10564 7.2 Develop and manage IT customer relationships Supplemental 102187

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Process
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10565 7.4 Manage enterprise information Cost Effectiveness 103942
10565 7.4 Manage enterprise information Cycle Time 103459
10565 7.4 Manage enterprise information Process Efficiency 100245

Process
Element Hierarchy
10565 7.4 Manage enterprise information Supplemental 102734

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Process
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10566 7.5 Develop and maintain information technology Cost Effectiveness 101685
solutions
solutions
solutions
solutions
solutions
solutions
10566 7.5 Develop and maintain information technology Cycle Time 103409
solutions

Process
Element Hierarchy
solutions
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solutions
solutions
solutions
solutions
solutions
solutions
solutions
solutions
10566 7.5 Develop and maintain information technology Process Efficiency 100249
solutions
solutions

Process
Element Hierarchy
solutions
solutions
solutions
solutions
solutions
solutions
solutions
10566 7.5 Develop and maintain information technology Supplemental 102631

solutions Information


Process
Element Hierarchy





10567 7.6 Deploy information technology solutions Cost Effectiveness 103249

Process
Element Hierarchy
10567 7.6 Deploy information technology solutions Process Efficiency 100828
10567 7.6 Deploy information technology solutions Process Efficiency 101302
10567 7.6 Deploy information technology solutions Supplemental 102177

Information
Information
Information

Process
Element Hierarchy
10568 7.7 Deliver and support information technology Cost Effectiveness 102885
services
services
services
services
services
services
10568 7.7 Deliver and support information technology Process Efficiency 101300
services
10568 7.7 Deliver and support information technology Process Efficiency 100827
services

Process
Element Hierarchy
10568 7.7 Deliver and support information technology Supplemental 102172
services Information


10583 7.4.1 Develop information and content management Cost Effectiveness 102901
strategies
strategies
strategies
strategies
strategies
strategies

Process
Element Hierarchy
10583 7.4.1 Develop information and content management Process Efficiency 101304
strategies
10583 7.4.1 Develop information and content management Supplemental 101846

strategies Information
10584 7.4.2 Define the enterprise information architecture Cost Effectiveness 101672

Process
Element Hierarchy
10584 7.4.2 Define the enterprise information architecture Process Efficiency 101297
10584 7.4.2 Define the enterprise information architecture Supplemental 101840

Information
10585 7.4.3 Manage information resources Cost Effectiveness 101700

Process
Element Hierarchy
10585 7.4.3 Manage information resources Process Efficiency 101315
10585 7.4.3 Manage information resources Supplemental 101848

Information
10586 7.4.4 Perform enterprise data and content management Cost Effectiveness 101712

Process
Element Hierarchy
10586 7.4.4 Perform enterprise data and content management Process Efficiency 101326
10586 7.4.4 Perform enterprise data and content management Supplemental 101850
Information
10599 7.7.5 Support IT services and solutions Process Efficiency 102674

Process
Element Hierarchy
10728 8.1 Perform planning and management accounting Cost Effectiveness 101606
10728 8.1 Perform planning and management accounting Process Efficiency 101172
10728 8.1 Perform planning and management accounting Supplemental 102050

Information
10729 8.2 Perform revenue accounting Cost Effectiveness 103514

Process
Element Hierarchy
10729 8.2 Perform revenue accounting Process Efficiency 101042
10729 8.2 Perform revenue accounting Supplemental 102017

Information
10730 8.3 Perform general accounting and reporting Cost Effectiveness 103550

Process
Element Hierarchy
10730 8.3 Perform general accounting and reporting Cycle Time 100613
10730 8.3 Perform general accounting and reporting Process Efficiency 100981
10730 8.3 Perform general accounting and reporting Supplemental 102048

Information
10731 8.4 Manage fixed-asset project accounting Process Efficiency 101161

Process
Element Hierarchy
10731 8.4 Manage fixed-asset project accounting Supplemental 102039
Information
10732 8.5 Process payroll Cost Effectiveness 100464

Process
Element Hierarchy

Process
Element Hierarchy
10732 8.5 Process payroll Cycle Time 100152
10732 8.5 Process payroll Process Efficiency 101106
10732 8.5 Process payroll Process Efficiency 101184
10732 8.5 Process payroll Staff Productivity 100920
10732 8.5 Process payroll Staff Productivity 101372
10732 8.5 Process payroll Supplemental 102057

Information

Process
Element Hierarchy
Information

Information
10733 8.6 Process accounts payable and expense Cost Effectiveness 103971
reimbursements
10733 8.6 Process accounts payable and expense Process Efficiency 101095
reimbursements
10733 8.6 Process accounts payable and expense Supplemental 102018

reimbursements Information

Process
Element Hierarchy
10734 8.7 Manage treasury operations Process Efficiency 101167
10734 8.7 Manage treasury operations Process Efficiency 103152

10734 8.7 Manage treasury operations Staff Productivity 104617
10734 8.7 Manage treasury operations Supplemental 102045

Information
10735 8.8 Manage internal controls Cost Effectiveness 104014

Process
Element Hierarchy

Process
Element Hierarchy
10735 8.8 Manage internal controls Process Efficiency 101163
10735 8.8 Manage internal controls Supplemental 102041

Information
10736 8.9 Manage taxes Process Efficiency 101165
10736 8.9 Manage taxes Supplemental 102043

Information

Process
Element Hierarchy
10738 8.1.1 Perform planning/budgeting/forecasting Cost Effectiveness 101574

Process
Element Hierarchy
10738 8.1.1 Perform planning/budgeting/forecasting Cycle Time 100160


10738 8.1.1 Perform planning/budgeting/forecasting Process Efficiency 101098

10738 8.1.1 Perform planning/budgeting/forecasting Supplemental 102027
Information
10739 8.1.2 Perform cost accounting and control Cost Effectiveness 103065

Process
Element Hierarchy
10739 8.1.2 Perform cost accounting and control Process Efficiency 101089
10739 8.1.2 Perform cost accounting and control Supplemental 102059

Information

Process
Element Hierarchy
10740 8.1.3 Perform cost management Cost Effectiveness 103385
10741 8.1.4 Evaluate and manage financial performance Cost Effectiveness 103677

Process
Element Hierarchy
10741 8.1.4 Evaluate and manage financial performance Cycle Time 100616
10741 8.1.4 Evaluate and manage financial performance Process Efficiency 101019
10741 8.1.4 Evaluate and manage financial performance Staff Productivity 103159

Process
Element Hierarchy
10741 8.1.4 Evaluate and manage financial performance Supplemental 102831
Information

Information

Information

Information

Information

Information

Information

Process
Element Hierarchy
Information
10742 8.2.1 Process customer credit Cost Effectiveness 101582
10742 8.2.1 Process customer credit Cycle Time 100561

Process
Element Hierarchy
10742 8.2.1 Process customer credit Process Efficiency 101078
10742 8.2.1 Process customer credit Process Efficiency 101114
10742 8.2.1 Process customer credit Staff Productivity 100878
10742 8.2.1 Process customer credit Staff Productivity 100902
10742 8.2.1 Process customer credit Supplemental 102034

Information
10743 8.2.2 Invoice customer Cost Effectiveness 101561

Process
Element Hierarchy
10743 8.2.2 Invoice customer Cycle Time 100558
10743 8.2.2 Invoice customer Cycle Time 100164
10743 8.2.2 Invoice customer Process Efficiency 101035
10743 8.2.2 Invoice customer Staff Productivity 101280

Process
Element Hierarchy
10743 8.2.2 Invoice customer Staff Productivity 101287
10743 8.2.2 Invoice customer Supplemental 100230

Information
Information
Information

Information

Information
10744 8.2.3 Process accounts receivable (AR) Cost Effectiveness 101581

Process
Element Hierarchy
10744 8.2.3 Process accounts receivable (AR) Cycle Time 100581
10744 8.2.3 Process accounts receivable (AR) Cycle Time 100178
10744 8.2.3 Process accounts receivable (AR) Process Efficiency 101109

Process
Element Hierarchy
10744 8.2.3 Process accounts receivable (AR) Staff Productivity 101395
10744 8.2.3 Process accounts receivable (AR) Supplemental 101278

Information

Process
Element Hierarchy
Information

Information

Information

Information
10745 8.2.4 Manage and process collections Cost Effectiveness 103293

Process
Element Hierarchy
10745 8.2.4 Manage and process collections Process Efficiency 102155
10745 8.2.4 Manage and process collections Staff Productivity 104115

Process
Element Hierarchy
10745 8.2.4 Manage and process collections Staff Productivity 100796
10745 8.2.4 Manage and process collections Supplemental 102013

Information
10746 8.2.5 Manage and process adjustments/deductions Cost Effectiveness 101562
10746 8.2.5 Manage and process adjustments/deductions Cycle Time 100628
10746 8.2.5 Manage and process adjustments/deductions Process Efficiency 101043
10746 8.2.5 Manage and process adjustments/deductions Staff Productivity 100880

Process
Element Hierarchy
10746 8.2.5 Manage and process adjustments/deductions Supplemental 102012
Information
10747 8.3.1 Manage policies and procedures Cost Effectiveness 101593
10747 8.3.1 Manage policies and procedures Process Efficiency 101054
10747 8.3.1 Manage policies and procedures Supplemental 102015

Information
10748 8.3.2 Perform general accounting Cost Effectiveness 101596

Process
Element Hierarchy
10748 8.3.2 Perform general accounting Cycle Time 104615
10748 8.3.2 Perform general accounting Cycle Time 100625
10748 8.3.2 Perform general accounting Process Efficiency 100848

Process
Element Hierarchy
10748 8.3.2 Perform general accounting Staff Productivity 101330
10748 8.3.2 Perform general accounting Staff Productivity 100875
10748 8.3.2 Perform general accounting Supplemental 100874

Information
Information

Information
10749 8.3.3 Perform fixed-asset accounting Cost Effectiveness 101573

Process
Element Hierarchy

Process
Element Hierarchy
10749 8.3.3 Perform fixed-asset accounting Cycle Time 100591

10749 8.3.3 Perform fixed-asset accounting Process Efficiency 100307


Process
Element Hierarchy

10749 8.3.3 Perform fixed-asset accounting Staff Productivity 101329
10749 8.3.3 Perform fixed-asset accounting Supplemental 100733

Information

Information

Process
Element Hierarchy
Information

Information
10750 8.3.4 Perform financial reporting Cost Effectiveness 101599
10750 8.3.4 Perform financial reporting Cycle Time 100594

Process
Element Hierarchy
10750 8.3.4 Perform financial reporting Process Efficiency 101090
10750 8.3.4 Perform financial reporting Supplemental 102021

Information
10751 8.4.1 Perform capital planning and project approval Cost Effectiveness 101603

Process
Element Hierarchy
10751 8.4.1 Perform capital planning and project approval Cycle Time 100586
10751 8.4.1 Perform capital planning and project approval Process Efficiency 100009
10751 8.4.1 Perform capital planning and project approval Process Efficiency 101086
10751 8.4.1 Perform capital planning and project approval Supplemental 102019
Information
10752 8.4.2 Perform capital project accounting Cost Effectiveness 101577

Process
Element Hierarchy
10752 8.4.2 Perform capital project accounting Process Efficiency 101088
10752 8.4.2 Perform capital project accounting Process Efficiency 100896
10752 8.4.2 Perform capital project accounting Supplemental 102020

Information
10753 8.5.1 Report time Cost Effectiveness 101604

Process
Element Hierarchy
10753 8.5.1 Report time Cycle Time 100540
10753 8.5.1 Report time Process Efficiency 101130
10753 8.5.1 Report time Staff Productivity 101422
10753 8.5.1 Report time Supplemental 102037

Information

Process
Element Hierarchy
10753 8.5.1 Report time Supplemental 102389
Information
10754 8.5.2 Manage pay Cost Effectiveness 101602
10754 8.5.2 Manage pay Cycle Time 100543

Process
Element Hierarchy
10754 8.5.2 Manage pay Process Efficiency 101057

Process
Element Hierarchy
10754 8.5.2 Manage pay Staff Productivity 101370
10754 8.5.2 Manage pay Staff Productivity 101334
10754 8.5.2 Manage pay Supplemental 100390

Information

Information

Information
10755 8.5.3 Process payroll taxes Cost Effectiveness 101605

Process
Element Hierarchy
10755 8.5.3 Process payroll taxes Cycle Time 100534
10755 8.5.3 Process payroll taxes Process Efficiency 101120
10755 8.5.3 Process payroll taxes Process Efficiency 101128

Process
Element Hierarchy
10755 8.5.3 Process payroll taxes Supplemental 102387
Information
10755 8.5.3 Process payroll taxes Supplemental 102007

Information
10756 8.6.1 Process accounts payable (AP) Cost Effectiveness 101580

Process
Element Hierarchy
10756 8.6.1 Process accounts payable (AP) Cycle Time 100575

Process
Element Hierarchy
10756 8.6.1 Process accounts payable (AP) Process Efficiency 101108


Process
Element Hierarchy
10756 8.6.1 Process accounts payable (AP) Staff Productivity 101283
10756 8.6.1 Process accounts payable (AP) Supplemental 101285

Information
Information

Information

Information

Information

Process
Element Hierarchy
Information
10757 8.6.2 Process expense reimbursements Cost Effectiveness 102850

Process
Element Hierarchy
10757 8.6.2 Process expense reimbursements Cycle Time 100587
10757 8.6.2 Process expense reimbursements Process Efficiency 101262

Process
Element Hierarchy
10757 8.6.2 Process expense reimbursements Staff Productivity 101419
10757 8.6.2 Process expense reimbursements Staff Productivity 100952
10757 8.6.2 Process expense reimbursements Supplemental 100955

Information
Information

Information

Information

Process
Element Hierarchy
Information

Information
10759 8.7.2 Manage cash Cycle Time 100171
10759 8.7.2 Manage cash Cycle Time 100175
10762 8.8.1 Establish internal controls, policies, and procedures Cost Effectiveness 101554

Process
Element Hierarchy
10762 8.8.1 Establish internal controls, policies, and procedures Process Efficiency 101018
10762 8.8.1 Establish internal controls, policies, and procedures Supplemental 102112
Information
Information
Information
Information
Information

Process
Element Hierarchy
Information
Information
Information
Information
Information

Process
Element Hierarchy
Information
10763 8.8.2 Operate controls and monitor compliance with Cost Effectiveness 101568
internal controls policies and procedures
10763 8.8.2 Operate controls and monitor compliance with Cycle Time 100140

Process
Element Hierarchy
10763 8.8.2 Operate controls and monitor compliance with Process Efficiency 101070
10763 8.8.2 Operate controls and monitor compliance with Supplemental 102398
internal controls policies and procedures Information

Process
Element Hierarchy
10764 8.8.3 Report on internal controls compliance Cost Effectiveness 103016
10764 8.8.3 Report on internal controls compliance Process Efficiency 102391
10764 8.8.3 Report on internal controls compliance Process Efficiency 101125

Process
Element Hierarchy
10764 8.8.3 Report on internal controls compliance Supplemental 100770
Information
Information

Information
Information
10876 8.6.1.8 Process payments Process Efficiency 104604
10938 9.2 Plan maintenance work Process Efficiency 104176
11216 10.3 Manage business resiliency Cost Effectiveness 103725

Process
Element Hierarchy
11216 10.3 Manage business resiliency Cycle Time 103439
11216 10.3 Manage business resiliency Process Efficiency 100831
11216 10.3 Manage business resiliency Process Efficiency 101318

Process
Element Hierarchy
11216 10.3 Manage business resiliency Supplemental 102192
Information

Information
Information

Metric name Formula Units
Number of new businesses launched over the past Number of new businesses/services launched over new businesses
three reporting periods per $1 billion revenue the past three years / (Total business entity
revenue * 0.000000001)
Number of new businesses launched over the past Number of new businesses/services launched over new businesses
three reporting periods per $100 million R&D the past three years / (Research and development
spend (R&D) costs over the past three reporting periods *
0.000000010)
Personnel cost of temporary staff/contractor per Personnel cost of temporary staff/contractors / dollars
temporary staff/contractor Number of temporary staff/contractors
Fully loaded salary for middle management or Personnel cost for all middle dollars
specialists management/specialist employees / Number of
middle management/specialist employees
Fully loaded salary for operational workers or office Personnel cost for all operational worker/office staff dollars
staff employees / Number of operational worker/office
staff employees
Fully loaded salary for senior management or Personnel cost for all senior dollars
executives management/executive employees / Number of
senior management/executive employees
Total budget for the HR function per $1,000 Budget to perform the function "develop and dollars
revenue manage human capital" / (Total business entity
revenue *.001)
Total budget for the HR function per business entity Budget to perform the function "develop and dollars
FTE manage human capital" / Number of business
entity FTEs
Budget for the HR function per business entity Budget to perform the function "develop and dollars
employee manage human capital" / Number of business
entity employees
Total business entity personnel cost per $1,000 Personnel cost for all employees / (Total business dollars
revenue entity revenue * .001)

Total cost to perform the HR function per $1,000 Total cost to perform the function "develop and dollars
revenue manage human capital" / (Total business entity
revenue *.001)
Total cost to perform the HR function per "develop Total cost to perform the function "develop and dollars
and counsel employees" FTE manage human capital" / Number of FTEs who
perform the process group "develop and counsel
employees"
Total cost to perform the HR function per "manage Total cost to perform the function "develop and dollars
employee information" FTE manage human capital" / Number of FTEs who
perform the process group "manage employee
information"
Total cost to perform the HR function per "recruit, Total cost to perform the function "develop and dollars
source, and select employees" FTE manage human capital" / Number of FTEs who
perform the process group "recruit, source, and
select employees"
Total cost to perform the HR function per "redeploy Total cost to perform the function "develop and dollars
and retire employees" FTE manage human capital" / Number of FTEs who
perform the process group "redeploy and retire
employees"
Total cost to perform the HR function per "reward Total cost to perform the function "develop and dollars
and retain employees" FTE manage human capital" / Number of FTEs who
perform the process group "reward and retain
employees"
Total cost to perform the HR function per "develop Total cost to perform the function "develop and dollars
and manage HR planning, policies, and strategies" manage human capital" / Number of FTEs who
FTE perform the process group "develop and manage
human resources (HR) planning, policies, and
strategies"

Total cost to perform the HR function per function Total cost to perform the function "develop and dollars
FTE manage human capital" / Number of FTEs who
perform the function "develop and manage human
capital"
Total cost to perform the HR function per business Total cost to perform the function "develop and dollars
entity employee manage human capital" / Number of business
entity employees
Total cost to perform the HR function per business Total cost to perform the function "develop and dollars
entity FTE manage human capital" / Number of business
entity FTEs
Internal cost to perform HR administration Internal cost for HR administration / (Total business dollars
activities per $1,000 revenue entity revenue * .001)
Internal cost to perform HR administration Internal cost for HR administration / Number of dollars
activities per business entity employee business entity employees
Personnel cost for the business entity per business Personnel cost for all employees / Number of dollars
entity employee business entity employees
Personnel cost to perform the HR function per Personnel cost to perform the function "develop dollars
$1,000 revenue and manage human capital" / (Total business entity
revenue *.001)
business entity FTE and manage human capital" / Number of business
entity FTEs
business entity employee and manage human capital" / Number of business
entity employees
Systems cost to perform the HR function per Systems cost to perform the function "develop and dollars
$1,000 revenue manage human capital" / (Total business entity
revenue *.001)
Systems cost to perform the HR function per Systems cost to perform the function "develop and dollars
business entity employee manage human capital" / Number of business
entity employees

Number of FTEs that perform the HR function per Number of FTEs who perform the function "develop FTEs
$1 billion revenue and manage human capital" / (Total business entity
revenue *.000000001)
Number of FTEs that perform HR administration Number of FTEs who perform HR administrative FTEs
activities per $1 billion revenue activities (exclude the activities for processing and
distributing payments) / (Total business entity
revenue *.000000001)
Number of business entity employees per HR Number of business entity employees / Number of employees
function FTE FTEs who perform the function "develop and
manage human capital"
Number of middle management/specialists Number of middle management/specialist employees
employees per HR function FTE employees / Number of FTEs who perform the
function "develop and manage human capital"
Number of business entity employees per HR Number of business entity employees / Number of employees
administration activities FTE FTEs who perform HR administrative activities
(exclude the activities for processing and
distributing payments)
Number of operational workers/office staff Number of operational worker/office staff employees
Number of senior management/executive Number of senior management/executive employees
Total cost for the learning management system as ((Hardware costs associated with ownership for percent
a percentage of the total cost to perform the HR your LMS + Software costs associated with
function 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

Operational workers/office staff as a percentage of Number of operational worker/office staff percent
total business entity employees employees / Number of business entity employees
* 100
Percentage of business entity employees with 15 ((Number of employees employed between 15 and percent
years of tenure or more 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
Percentage of business entity employees with 20 ((Number of employees employed between 20 and percent
years of tenure or more 25 years + Number of employees employed
greater than 25 years) / Number of business entity
employees) * 100.0
Percentage of business entity employees with 25 (Number of employees employed greater than 25 percent
years or more of tenure years / Number of business entity employees) *
100.0
Percentage of business entity employees with less (Number of employees employed less than 1 year / percent
than 1 year of tenure Number of business entity employees) * 100.0
Percentage of business entity employees with less ((Number of employees employed less than 1 year percent
than 5 years of tenure + Number of employees employed between 1 and
5 years) / Number of business entity employees) *
100.0
Percentage of business entity employees who are (Number of employees greater than 60 years old / percent
60 years old or greater Number of business entity employees) * 100.0
Percentage of business entity employees who are (Number of employees between 25 and 30 years percent
at least 25 but less than 30 years old old / Number of business entity employees) * 100.0

Percentage of business entity employees who are (Number of employees less than 25 years old / percent
less than 25 years old Number of business entity employees) * 100.0
Percentage of FTEs who perform the function Percentage of FTEs who perform the function percent
"develop and manage human capital" that do not "develop and manage human capital" that do not
directly reporting to the HR organization directly report to the HR organization
Percentage of middle management/specialists that (Number of female middle management/specialist percent
are female employees / Number of middle
management/specialist employees) * 100
Percentage of operational workers/office staff that (Number of female operational worker/office staff percent
are female employees / Number of operational worker/office
staff employees) * 100
Percentage of senior management/executives that (Number of female senior management/executive percent
are female employees / Number of senior
management/executive employees) * 100

Systems cost to perform the HR function as a (Systems cost to perform the function "develop percent
percentage of total cost to perform the function and manage human capital" / Total cost to perform
the function "develop and manage human capital")
* 100
Other cost to perform the HR function as a Costs other than personnel, systems, overhead, percent
percentage of the total cost to perform the function and outsourced to perform the function "develop
and manage human capital" / Total cost to perform
the function "develop and manage human capital"
* 100
Outsourced cost to perform the HR function as a Outsourced cost to perform the function "develop percent
percentage of the total cost to perform the function and manage human capital" / Total cost to perform
* 100
Overhead cost to perform the HR function as a Overhead cost to perform the function "develop percent
percentage of the total cost to perform the function and manage human capital"/Total cost to perform
the function "develop and manage human
capital"*100
Personnel cost of the HR function as a percentage Personnel cost to perform the function "develop percent
of total cost to perform the function and manage human capital" / Total cost to perform
* 100
Middle management/specialists as a percentage of Number of middle management/specialist percent
* 100
Personnel cost for operational workers or office (Personnel cost for all operational worker/office percent
staff as a percentage of total business entity staff employees / Personnel cost for all employees)
personnel cost * 100
Personnel cost for senior management or executive (Personnel cost for all senior percent
employees as a percentage of total business entity management/executive employees / Personnel cost
personnel cost for all employees) * 100

Personnel cost for middle management or (Personnel cost for all middle percent
specialist as a percentage of total business entity management/specialist employees / Personnel cost
personnel cost for all employees) * 100
Percentage of total employees who are remote Percentage of total employees who are remote percent
employees employees
Senior management/executives as a percentage of Number of senior management/executive percent
* 100
Total IT budget as a percentage of revenue (IT budget for the past year / Total business entity percent
revenue) * 100.0
Total IT budget per employee IT budget for the past year / Number of business dollars
entity employees
Total IT budget per FTE IT budget for the past year / Number of business dollars
entity FTEs
Total IT cost per $1,000 revenue IT costs during the past year / (Total business dollars
entity revenue * 0.0010)
Total IT cost per business entity FTE IT costs during the past year / Number of business dollars
entity FTEs
Total IT costs per IT function FTE IT costs during the past year/Number of FTEs who dollars
perform the function "manage information
technology"
IT expense per employee IT costs during the past year / Number of business dollars
entity employees
Total cost of IT development and maintenance per (((Percentage of IT cost allocated to the process dollars
$1,000 revenue group "manage enterprise
information"+Percentage of IT cost allocated to the
process group "develop and maintain information
technology solutions")/100) * IT costs during the
past year)/(Total business entity revenue * 0.001)

Total cost of IT operations per $1,000 revenue (((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)
Total cost of IT planning and management per (((Percentage of IT cost allocated to the process dollars
$1,000 revenue 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")/100) * IT costs during the
past year)/(Total business entity revenue * 0.001)
Time in weeks to deploy a new release into the Time in weeks to deploy a new release into the weeks
production environment production environment
Time in weeks to make a change to the production Time in weeks to make a change into the weeks
environment production environment
Time in hours to resolve a service commitment Time in hours to resolve a service commitment hours
disruption disruption
Time in months to break even for new or enhanced Time in months to break even for new or enhanced months
IT services for investments less than $100,000 IT services for investments less than $100,000
Time in months to break even for new or enhanced Time to break even for new or enhanced IT months
IT services for investments greater than $100 services with an investment level more than $100
million million
IT services for investments between $1 million and IT services for investments between $ 1 million and
$100 million $100 million

IT services for investments between $100,000 and IT services for investments between $100,000 and
$250,000 $250,000
$500,000 $500,000
Time-to-market in months for new or enhanced IT Time-to-market in months for new or enhanced IT months
services for investments less than $100,000 services for investments less than $100,000
services for investments greater than $100 million services with an investment level more than $100
million
services for investments between $1 million and services for investments between $1 million and
services for investments between $100,000 and services for investments between $100,000 and
$250,000 $250,000
services for investments between $250,000 and services for investments between $250,000 and
$500,000 $500,000
services for investments between $500,000 and $1 services for investments between $500,000 and $1
million million
Percentage of unscheduled outages from change Percentage of unscheduled outages related to or percent
requests resulting from a change request
Percentage of unscheduled outages from release Percentage of unscheduled outages related to or percent
introductions resulting from a release introduction

Number of employees performing IT processes per Number of employees who perform the function employees
$1 billion revenue "manage information technology" / (Total business
Number of FTEs that perform IT development and (((Percentage of FTEs who perform the function FTEs
maintenance per $1 billion revenue "manage information technology" perform the
process group "manage enterprise
information"+Percentage of FTEs who perform the
function "manage information technology" perform
the process group "develop and maintain
information technology solutions") * 0.01) *
Number of FTEs who perform the function "manage
information technology") / (Total business entity
revenue * 0.000000001)
Number of FTEs that perform IT operations per $1 (((Percentage of FTEs who perform the function FTEs
billion revenue "manage information technology" perform the
process group "deploy IT solutions"+Percentage of
FTEs who perform the function "manage
information technology" perform the process group
"deliver and support IT services") * 0.01) * Number
of FTEs who perform the function "manage
revenue * 0.000000001)

Number of FTEs that perform IT planning and (((Percentage of FTEs who perform the function FTEs
management per $1 billion revenue "manage information technology" perform the
process group "manage the business of information
technology"+Percentage of FTEs who perform the
function "manage information technology" perform
the process group "develop and manage IT
customer relationships"+Percentage of FTEs who
technology" perform the process group "manage
business resiliency and risk"+Percentage of FTEs
who perform the function "manage information
technology" perform the process group "manage IT
knowledge") * 0.01) * Number of FTEs who perform
the function "manage information technology") /
Number of FTEs that perform IT processes per $1 Number of FTEs who perform the function "manage FTEs
billion revenue information technology" / (Total business entity
revenue * 0.000000001)
Number of IT customers serviced per IT FTE Number of customers serviced by the function customers serviced
"manage information technology" / Number of FTEs
who perform the function "manage information
technology"
Number of external service provider FTEs per $1 ((Percentage of FTEs who perform the function FTEs
billion revenue "manage information technology" who are external
service providers/100) * Number of FTEs who
technology") / (Total business entity revenue *
0.000000001)

Percentage of FTEs who perform the function Percentage of FTEs who perform the function percent
"manage information technology" who are external "manage information technology" who are external
service providers service providers
Percentage of total IT cost allocated for IT (Percentage of IT cost allocated to the process percent
operations group "deploy IT solutions"+Percentage of IT cost
allocated to the process group "deliver and support
IT services")
Percentage of total IT cost allocated for IT planning (Percentage of IT cost allocated to the process percent
and management group "manage the business of information
technology"+Percentage of IT cost allocated to the
process group "develop and manage IT customer
relationships"+Percentage of IT cost allocated to
the process group "manage business resiliency and
risk"+Percentage of IT cost for the process group
"manage IT knowledge")
Percentage of total IT cost allocated for IT (Percentage of IT cost allocated to the process percent
development and maintenance group "manage enterprise
information"+Percentage of IT cost allocated to the
process group "develop and maintain information
technology solutions")
Percentage of total IT cost allocated for Percentage of IT cost allocated to operating the percentage
operating/maintaining the business business
Percentage of total IT cost allocated for Percentage of IT cost allocated to growing and percentage
growth/transformation of the business transforming the business
Selling, general, and administrative (SGA) costs as (Total SG&A costs/Total business entity percent
a percentage of business entity revenue revenue)*100
Personnel cost to perform the finance function per Personnel cost perform the function "manage dollars
$1,000 revenue financial resources" / (Total business entity revenue
* .001)

Personnel cost to perform finance function per Personnel cost perform the function "manage dollars
finance function FTE financial resources" / Number of FTEs who perform
the function "manage financial resources"
Systems cost of the finance function per $100,000 Systems cost to perform the function "manage dollars
revenue financial resources" / (Total business entity revenue
* .00001)
Total cost to perform the finance function as a (Total finance function cost / Total business entity percent
percentage of revenue revenue) * 100
Total cost to perform the finance function per Total finance function cost / (Total business entity dollars
$1,000 revenue revenue * .001)
Total cost to perform the finance function per Total finance function cost / Number of FTEs who dollars
finance function FTE perform the function "manage financial resources"
Overhead cost of the finance function per Overhead cost to perform the function "manage dollars
$100,000 revenue financial resources" / (Total business entity revenue
* .00001)
Number of professional FTEs involved in finance (Number of FTEs who perform the function percent
function operations as a percentage of total "manage financial resources" perform professional
finance function FTEs operations / Number of FTEs who perform the
function "manage financial resources") * 100.0
Number of finance function FTEs per $1 billion Number of FTEs who perform the function "manage FTEs
revenue financial resources" / (Total business entity revenue
* .000000001)
Number of clerical FTEs involved in F&A operations (Number of FTEs who perform the function percent
as a percentage of total finance function FTEs "manage financial resources" perform clerical
operations / Number of FTEs who perform the
function "manage financial resources") * 100.0
Number of management FTEs involved in finance (Number of FTEs who perform the function percent
function operations as a percentage of total "manage financial resources" perform
finance function FTEs management operations / Number of FTEs who
perform the function "manage financial resources")
* 100.0

Number of FTEs for other non-defined finance Number of FTEs who perform other non-defined FTEs
processes per $1 billion revenue financial processes / (Total business entity revenue
* 0.000000001)
Number of finance function FTEs per $1 billion Organization FTEs performing finance function FTEs
revenue processes / Total organization revenue
Systems cost of the finance function as a (Systems cost to perform the function "manage percent
percentage of the total cost of the finance function financial resources" / Total finance function cost) *
100
Personnel cost of the finance function as a (Personnel cost perform the function "manage percent
percentage of total cost for the finance function financial resources" / Total finance function cost) *
100
Percentage of finance function time allocated to Percentage of time of FTEs that perform the percent
control function "manage financial resources" spend on
control
Percentage of finance function time allocated to Percentage of time that the function "manage percent
control in three years financial resources" will spend on control in three
years
decision support function "manage financial resources" spend on
decision support
decision support in three years financial resources" will spend on decision support
in three years
management activities function "manage financial resources" spend on
management activities
management activities in three years financial resources" will spend on management
activities in three years

transaction processing function "manage financial resources" spend on
transaction processing
transaction processing in three years financial resources" will spend on transaction
processing in three years
Other cost of the finance function as a percentage (Costs other than personnel, systems, overhead, percent
of the total cost of the finance function and outsourced to perform the function "manage
financial resources" / Total finance function cost) *
100
Outsourced cost of the finance function as a (Outsourced cost to perform the function "manage percent
100
Overhead cost of the finance function as a (Overhead cost to perform the function "manage percent
100
Percentage of finance function IT costs allocated to Percentage of IT cost to perform the function percent
controls and risk management "manage financial resources" allocated to controls
and risk management
decision support "manage financial resources" allocated to decision
support
management activities "manage financial resources" allocated to
management
transaction processing "manage financial resources" allocated to
transaction processing
Percentage of total finance function FTEs not Percentage of FTEs that perform "manage financial percent
directly reporting to the finance and accounting resources" that do not directly reporting to the
organization finance and accounting organization

Percentage of finance function FTEs to total (Number of FTEs who perform the function percent
number of employees within the business entity "manage financial resources" / Number of business
entity employees) * 100
Percentage of total finance function FTEs allocated (Number of FTEs who perform other non-defined percent
to other non-defined finance processes financial processes / Number of FTEs who perform
the function "manage financial resources") * 100
Percentage of your organization's revenue growth Percentage of your organization's revenue growth percent
over the past three years due to acquisitions over the past three years due to acquisitions
Total cost to develop and manage products and (Total cost to generate new product/service ideas + dollars
services per project that exits or completes the Total cost to design and develop products/services
test market products/services phase + Total cost to test market products/services +
Total cost to support product manufacturing or
service delivery) / Number of projects that exit or
complete the test market products/services phase
Total cost to support product manufacturing or Total cost to support product manufacturing or dollars
service delivery per project that exits or completes service delivery / Number of projects that exit or
the test market products/services phase complete the test market products/services phase
Ratio of projects that enter the design and develop Number of projects that enter the design and projects
products/services phase to projects that enter the develop products/services phase / Number of
test market products/services phase projects that enter the test market
products/services phase
Ratio of projects that enter the test market Number of projects that enter the test market projects
products/services phase to projects that exit or products/services phase / Number of projects that
complete the test market products/services phase exit or complete the test market products/services
phase
Systems cost to perform the process "develop Systems cost to perform the process "develop dollars
sourcing strategies" per $100,000 revenue sourcing strategies" / (Total business entity
revenue * 0.000010)

sourcing strategies" per $100,000 purchases sourcing strategies" / (Value of all materials and
services purchased * 0.000010)
Personnel cost to perform the process "develop Personnel cost to perform the process "develop dollars
sourcing strategies" per $1,000 revenue sourcing strategies" / (Total business entity
revenue * 0.0010)
sourcing strategies" per $1,000 purchases sourcing strategies" / (Value of all materials and
Total cost to perform the process "develop sourcing Total cost to perform the process "develop sourcing dollars
strategies" per $1,000 purchases strategies" / (Value of all materials and services
purchased * 0.0010)
Total cost to perform the process "develop sourcing Total cost to perform the process "develop sourcing dollars
strategies" per $1,000 revenue strategies" / (Total business entity revenue *
0.0010)
Overhead cost of the process "develop sourcing Overhead cost to perform the process "develop dollars
strategies" per $1,000 revenue sourcing strategies"/(Total business entity
revenue*0.0010)
Other cost of the process "develop sourcing Costs other than personnel, systems, overhead, dollars
strategies" per $1,000 revenue and outsourced to perform the process "develop
sourcing strategies"/(Total business entity
revenue*0.0010)
Outsourced cost of the process "develop sourcing Outsourced cost to perform the process "develop dollars
strategies" per $1,000 revenue sourcing strategies"/(Total business entity
revenue*0.0010)
Number of FTEs that perform the process "develop Number of FTEs who perform the process "develop FTEs
sourcing strategies" per $1 billion purchases sourcing strategies" / (Value of all materials and
services purchased * .000000001)
Number of FTEs that perform the process "develop Number of FTEs who perform the process "develop FTEs
sourcing strategies" per $1 billion revenue sourcing strategies"/ (Total business entity revenue
* .000000001)

"Develop sourcing strategies" FTEs as a (Number of FTEs who perform the process "develop percent
percentage of procurement FTEs sourcing strategies" / (Number of FTEs who
perform the process "develop sourcing strategies"
+ Number of FTEs who perform the process group
"select suppliers and develop/maintain contracts"
+ Number of FTEs who perform the process group
"order materials and services" + Number of FTEs
who perform the process "appraise and develop
suppliers")) *100
Overhead cost of the process "select suppliers and Overhead cost to perform the process "select dollars
develop/maintain contracts" per $1,000 revenue suppliers and develop/maintain contracts"/(Total
business entity revenue*0.0010)
Other cost of the process "select suppliers and Costs other than personnel, systems, overhead, dollars
develop/maintain contracts" per $1,000 revenue and outsourced to perform the process "select
suppliers and develop/maintain contracts"/(Total
business entity revenue*0.0010)
Outsourced cost of the process "select suppliers Outsourced cost to perform the process "select dollars
and develop/maintain contracts" per $1,000 suppliers and develop/maintain contracts"/(Total
revenue business entity revenue*0.0010)
Total cost to perform the process "select suppliers Total cost to perform the process "select suppliers dollars
and develop/maintain contracts" per $1,000 and develop/maintain contracts" / (Total business
revenue entity revenue * 0.0010)
Total cost to perform the process "select suppliers Total cost to perform the process "select suppliers dollars
and develop/maintain contracts" per $1,000 and develop/maintain contracts" / (Value of all
purchases materials and services purchased * 0.0010)
Systems cost to perform the process "select Systems cost to perform the process "select dollars
suppliers and develop/maintain contracts" per suppliers and develop/maintain contracts" / (Value
$100,000 purchases of all materials and services purchased * 0.000010)
Systems cost to perform the process "select Systems cost to perform the process "select dollars
suppliers and develop/maintain contracts" per suppliers and develop/maintain contracts" / (Total
$100,000 revenue business entity revenue * 0.000010)

Personnel cost to perform the process "select Personnel cost to perform the process "select dollars
suppliers and develop/maintain contracts" per suppliers and develop/maintain contracts" / (Value
$1,000 purchases of all materials and services purchased * 0.0010)
Personnel cost to perform the process "select Personnel cost to perform the process "select dollars
suppliers and develop/maintain contracts" per suppliers and develop/maintain contracts" / (Total
"Select suppliers and develop/maintain contracts" (Number of FTEs who perform the process group percent
FTEs as a percentage of procurement FTEs "select suppliers and develop/maintain contracts" /
(Number of FTEs who perform the process "develop
sourcing strategies" + Number of FTEs who
perform the process group "select suppliers and
develop/maintain contracts" + Number of FTEs
who perform the process group "order materials
and services" + Number of FTEs who perform the
process "appraise and develop suppliers")) *100
Number of FTEs that perform the process "select Number of FTEs who perform the process group FTEs
suppliers and develop/maintain contracts" per $1 "select suppliers and develop/maintain contracts" /
billion revenue (Total business entity revenue * .000000001)
Number of FTEs that perform the process "select Number of FTEs who perform the process group FTEs
suppliers and develop/maintain contracts" per $1 "select suppliers and develop/maintain contracts" /
billion purchases (Value of all materials and services purchased * .
000000001)
Overhead cost of the process "order materials and Overhead cost to perform the process "order dollars
services" per $1,000 revenue materials and services"/(Total business entity
revenue*0.0010)
Other cost of the process "order materials and Costs other than personnel, systems, overhead, dollars
services" per $1,000 revenue and outsourced to perform the process "order
materials and services"/(Total business entity
revenue*0.0010)

Outsourced cost of the process "order materials Outsourced cost to perform the process "order dollars
and services" per $1,000 revenue materials and services"/(Total business entity
revenue*0.0010)
Systems cost to perform the process "order Systems cost to perform the process "order dollars
materials and services" per $100,000 revenue materials and services" / (Total business entity
revenue * .00001)
Systems cost to perform the process "order Systems cost to perform the process "order dollars
materials and services" per $100,000 purchases materials and services" / (Value of all materials and
Personnel cost to perform the process "order Personnel cost to perform the process "order dollars
materials and services" per $1,000 revenue materials and services" / (Total business entity
revenue * .001)
Personnel cost to perform the process "order Personnel cost to perform the process "order dollars
materials and services" per $1,000 purchases materials and services" / (Value of all materials and
Total cost to perform the process "order materials Total cost to perform the process group "order dollars
and services" per $1,000 revenue materials and services" / (Total business entity
revenue * .001)
and services" per $1,000 purchases materials and services" / (Value of all materials and
and services" per purchase order materials and services" / Number of purchase
orders placed
and services" per purchase order line item materials and services" / Number of purchase order
line items processed
Cycle time in hours to place a purchase order Cycle time in hours from the receipt of a purchase hours
requisition line item to the purchase order's
transmission to the vendor/contractor

Number of FTEs that perform the process "order Number of FTEs who perform the process group FTEs
materials and services" per $1 billion purchases "order materials and services"/ (Value of all
materials and services purchased * .000000001)
Number of FTEs that perform the process "order Number of FTEs who perform the process group FTEs
materials and services" per $1 billion revenue "order materials and services"/ (Total business
entity revenue * .000000001)
"Order materials/services" FTEs as a percentage of (Number of FTEs who perform the process group percent
procurement FTEs "order materials and services" / (Number of FTEs
who perform the process "develop sourcing
strategies" + Number of FTEs who perform the
process group "select suppliers and
develop/maintain contracts" + Number of FTEs
who perform the process group "order materials
and services" + Number of FTEs who perform the
process "appraise and develop suppliers")) *100
Number of purchase order line items processed per Number of purchase order line items processed / purchase order line
"order materials and services" FTE Number of FTEs who perform the process group items
"order materials and services"
Number of purchase orders processed per "order Number of purchase orders placed / Number of purchase orders
materials and services" FTE FTEs who perform the process group "order
materials and services"
Other cost of the process group "develop customer Costs other than personnel, systems, overhead, dollars
care/customer service strategy" per $1,000 and outsourced to perform the process "develop
revenue customer care/customer service strategy" / (Total
business entity revenue * 0.0010)
Outsourced cost to perform the process "develop Outsourced cost to perform the process "develop dollars
customer care/customer service strategy" per customer care/customer service strategy" / (Total
Overhead cost to perform the process "develop Overhead cost to perform the process "develop dollars

Total cost to perform the process group "develop Total cost to perform the process group "develop dollars
customer care/customer service strategy" per customer care/customer service strategy" /
process FTE Number of FTEs who perform the process group
"develop customer care/customer service strategy"
customer care/customer service strategy" per sales customer care/customer service strategy" /
order Number of sales orders placed
customer care/customer service strategy" per sales customer care/customer service strategy" /
order line item Number of sales order line items
Number of FTEs that perform the process group Number of FTEs who perform the process group FTEs
"develop customer care/customer service strategy" "develop customer care/customer service strategy"
per $1 billion revenue / (Total business entity revenue * 0.000000001)
Number of languages supported at the business Number of languages supported languages

entity
Call service level Service level seconds
Total cost to perform the process group "recruit, Total cost to perform the process group "recruit, dollars
source, and select employees" per $1,000 revenue source, and select" / (Total business entity revenue
* .001)

Systems cost to perform process group "recruit, ((Percentage of internal cost to perform the dollars
source, and select employees" per $1,000 revenue process group "recruit, source, and select"
allocated to systems /100) * Internal cost to
select") / (Total business entity revenue * 0.001)
source, and select employees" per business entity source, and select" / Number of business entity
employee employees
source, and select employees" per new hire source, and select" / Total number of new hires
Personnel cost to perform the process group ((Percentage of internal cost to perform the dollars
"recruit, source, and select employees" per $1,000 process group "recruit, source, and select"
revenue allocated to personnel /100) * Internal cost to
select")/ (Total business entity revenue * 0.001)
"recruit, source, and select employees" per new process group "recruit, source, and select"
hire allocated to personnel * Internal cost to perform
the process group "recruit, source, and
select")/100) /Total number of new hires
"recruit, source, and select employees" per process group "recruit, source, and select"
business entity employee allocated to personnel * Internal cost to perform
the process group "recruit, source, and select") /
100) / Number of business entity employees
Response time in hours for routine "recruit, source, Response time in hours for a routine inquiry for the hours
and select employees" inquiries process group "recruit, source, and select
employees"
Cycle time in days from approval of job requisition Cycle time in days from approval of job requisition days
to acceptance of job offer to acceptance of job offer

Cycle time in days from identifying the need to hire Cycle time in days from identifying the need to hire days
a new employee to approval of the job requisition a new employee to approval of job requisition
Response time in hours for non-routine "recruit, Response time in hours for a non-routine inquiry hours
source, and select employees" inquiries for the process group "recruit, source, and select
employees"
New hire satisfaction rate for the recruiting process Latest captured satisfaction rate of new hires with percent
the recruiting experience
Number of FTEs that perform process group Number of FTEs who perform the process group FTEs
"recruit, source, and select employees" per $1 "recruit, source, and select employees" / (Total
billion revenue business entity revenue * .000000001)
Percentage of job offers made to senior Number of hours invested by the hiring manager percent
management/executive candidates that are per senior management/executive new hire
ultimately accepted
Percentage of job offers made to middle Number of hours invested by the hiring manager percent
management/specialist candidates that are per middle management/specialist new hire
ultimately accepted
Percentage of job offers made to operational Number of hours invested by the hiring manager percent
worker/office staff candidates that are ultimately per operational worker/office staff new hire
accepted
Percentage of senior management/executive Percentage of management positions filled by percent
positions filled by internal promotion for the past 3 internal promotion versus external recruitment for
years senior management/executive employees for the
past three years
Number of new hires per "recruit, source, and Total number of new hires / Number of FTEs who new hires
select employees" FTE perform the process group "recruit, source, and
select employees"
Number of business entity employees per "recruit, Number of business entity employees / Number of employees
source, and select business entity employees" FTE FTEs who perform the process group "recruit,
source, and select employees"

Number of non-routine "recruit, source, and select Number of non-routine inquiries received monthly inquiries
employees" inquiries per business entity employee for the process group "recruit, source, and select
employees" / Number of business entity employees
Number of routine "recruit, source, and select Number of routine inquiries received monthly for inquiries
employees" inquiries per business entity employee the process group "recruit, source, and select
Outsourced cost of the process group "recruit, Outsourced cost to perform the process group percent
source, and select employees" as a percentage of "recruit, source, and select"/Total cost to perform
the total cost to perform the process group the process group "recruit, source, and select"*100
Percentage of "recruit, source, and select Number of non-routine inquiries received monthly percent
employees" inquiries received that are non-routine 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
Percentage of "recruit, source, and select Number of routine inquiries received monthly for percent
employees" inquiries received that are routine the process group "recruit, source, and select
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 "recruit, source, and select Percentage of inquiries received for the process percent
employees" inquiries received via digital group "recruit, source and select employees"
communication channels through digital communication channels

Percentage of "recruit, source, and select Percentage of the total inquiries received monthly percent
employees" inquiries received via e-mail for the process group "recruit, source, and select
employees" via e-mail
Percentage of "recruit, source, and select Percentage of inquiries received monthly for the percent
employees" inquiries received via channels other process group "recruit, source, and select
than e-mail, phone, and face-to-face employees" via channels other than e-mail, phone,
and face-to-face interaction
employees" inquiries received via face-to-face process group "recruit, source, and select
employees" via face-to-face interaction
Percentage of "recruit, source, and select Percentage of inquiries received for the process percent
employees" inquiries received via non-digital group "recruit, source and select employees"
communication channels through non-digital communication channels
employees" inquiries received via phone process group "recruit, source, and select
employees" via phone
Percentage of "reward and retain employees" Percentage of inquiries received for the process percent
inquiries received via digital communication group "reward and retain employees" through
channels digital communication channels
Percentage of "reward and retain employees" Percentage of inquiries received for the process percent
inquiries received via non-digital communication group "reward and retain employees" through non-
channels digital communication channels
Percentage of new hires that originated from Percentage of new hires from internal employee percent
employee referrals referrals
Percentage of middle management/specialist Percentage of management positions filled by percent
years middle management/specialist employees for the
past three years

Personnel cost to perform the process group (Percentage of internal cost to perform the process percent
"recruit, source, and select employees" as a group "recruit, source, and select" allocated to
percentage of the total cost to perform the process personnel*Internal cost to perform the process
group group "recruit, source, and select")/Total cost to
select"
Overhead cost to perform the process group (Percentage of internal cost to perform the process percent
percentage of the total cost to perform the process overhead*Internal cost to perform the process
group group "recruit, source, and select")/Total cost to
select"
Other cost to perform the process group "recruit, (Percentage of internal cost to perform the process percent
source, and select employees" as a percentage of group "recruit, source, and select" allocated to
total cost to perform the process costs other than personnel, systems, and
overhead*Internal cost to perform the process
group "recruit, source, and select")/Total cost to
select"
Systems cost to perform the process group (Percentage of internal cost to perform the process percent
percentage of the total cost to perform the process systems*Internal cost to perform the process group
group "recruit, source, and select")/Total cost to perform
the process group "recruit, source, and select"
Middle management/specialists new hires as a (Number of middle management/specialist percent

percentage of total new hires employee new hires / Total number of new hires) *
100
Operational workers/office staff new hires as a (Number of operational worker/office staff new percent
percentage of total new hires hires / Total number of new hires) * 100

Senior management/executives new hires as a (Number of senior management/executive new percent
percentage of total new hires hires / Total number of new hires) * 100
Permanent full-time new hires as a percentage of Permanent full-time positions as a percentage of percent
total new hires total new hires
Permanent part-time new hires as a percentage of Permanent part-time positions as a percentage of percent
total new hires total new hires
Contingent new hires as a percentage of total new Contingent positions as a percentage of total new percent
hires hires
Personnel cost to perform the processes "manage ((Percentage of internal cost to perform the dollars
employee development" and "develop and train process group "develop and counsel-learning only"
employees" per $1,000 revenue allocated to personnel/100) * Total internal cost to
perform the process group "develop and counsel-
learning only") / (Total business entity revenue * .
001)
employee development" and "develop and train process group "develop and counsel-learning only"
employees" per business entity employee allocated to personnel/100) * Total internal cost to
learning only") / Number of business entity
employees
employee orientation and deployment," "manage process group "develop and counsel employees"
employee performance," and "manage employee allocated to personnel/100) * Internal cost to
relations" per $1,000 revenue perform the process group "develop and counsel-
performance and employee relations") / (Total
business entity revenue * .001)

employee orientation and deployment," "manage process group "develop and counsel employees"
employee performance," and "manage employee allocated to personnel/100) * Internal cost to
relations" per business entity employee perform the process group "develop and counsel-
performance and employee relations") / Number of
business entity employees
Personnel cost to perform the process group (Percentage of internal cost of the process group dollars
"develop and counsel employees" per $1,000 "Develop and counsel employees" (10411)
revenue allocated to personnel cost * Percentage of total
cost of the process group "Develop and counsel
employees" (10411) allocated to internal cost *
0.0001 * Total cost to perform the process group
"Develop and counsel employees" (10411)) / (Total
Personnel cost to perform the process group (Percentage of internal cost of the process group dollars
"develop and counsel employees" per business "Develop and counsel employees" (10411)
entity employee allocated to personnel cost * Percentage of total
cost of the process group "Develop and counsel
0.0001 * Total cost to perform the process group
"Develop and counsel employees" (10411)) /
Number of business entity employees
Total cost to perform the process group "develop (Total cost to perform the process group "develop dollars
and counsel employees" per business entity and counsel-learning only" + Total cost to perform
employee the process group "develop and counsel-
performance and employee relations") / Number of
business entity employees

Total cost for the learning management system per (Hardware costs associated with ownership for dollars
employee attending classroom or e-learning your LMS + Software costs associated with
training ownership for your LMS + Upgrade and
maintenance costs associated with ownership for
associated with ownership for your LMS) / (Number
of employees who attend e-learning training +
Number of employees who attend classroom
training)
Systems cost to perform the process group (Total cost to perform the process group "develop dollars
"develop and counsel employees" as a percentage and counsel-learning only" + Total cost to perform
of the total cost to perform the process group the process group "develop and counsel-
performance and employee relations") / (Total
Overhead and other costs to perform the process Total cost to perform the process group "develop dollars
group "develop and counsel employees" as a and counsel-learning only" / (Total business entity
percentage of the total cost to perform the process revenue * .001)
group
Outsourced cost of the process group "develop and Total cost to perform the process group "develop dollars
counsel employees" as a percentage of the total and counsel-performance and employee
cost to perform the process group relations" / Number of business entity employees
Total cost to perform the processes "manage Total cost to perform the process group "develop dollars
employee orientation and deployment," "manage and counsel-performance and employee
employee performance," and "manage employee relations" / (Total business entity revenue * .001)
relations" per $1,000 revenue
Total cost to perform the processes "manage Total cost to perform the process group "develop dollars
employee performance," and "manage employee relations" / Number of business entity employees
relations" per business entity employee

Cost to maintain and support the learning Labor cost for temporary or contract employees to dollars
management system per temporary maintain and support LMS / Number of temporary
staff/contractor dedicated to the activity or contract employees required to maintain and
support LMS
Learning management system consultancy/third- Consultancy/third-party costs associated with dollars
party cost per employee attending classroom or e- ownership for your LMS / (Number of employees
learning training who attend e-learning training + Number of
employees who attend classroom training)
Learning management system hardware cost per Hardware costs associated with ownership for your dollars
employee attending classroom or e-learning LMS / (Number of employees who attend e-learning
training training + Number of employees who attend
classroom training)
Learning management system software cost per Software costs associated with ownership for your dollars
employee attending classroom or e-learning LMS / (Number of employees who attend e-learning
training training + Number of employees who attend
classroom training)
Learning management system upgrade and Upgrade and maintenance costs associated with dollars
maintenance cost per employee attending ownership for your LMS / (Number of employees
classroom or e-learning training who attend e-learning training + Number of
employees who attend classroom training)
Cost to maintain and support the learning Labor cost for full or part-time employees to dollars
management system per employee dedicated to maintain and support LMS / Number of full or part-
the activity time employees required to maintain and support
LMS

Total cost for the learning management system as ((Hardware costs associated with ownership for percent
a percentage of the system cost to perform the your LMS + Software costs associated with
processes "manage employee development" and ownership for your LMS + Upgrade and
"develop and train employees" maintenance costs associated with ownership for
associated with ownership for your LMS) / Systems
cost to perform the process group "develop and
counsel-learning only" ) * 100
Response time in hours for non-routine "develop Response time in hours for a non-routine inquiry hours
and counsel employees" inquiries for the process group "develop and counsel
employees"
Response time in hours for routine "develop and Response time in hours for a routine inquiry for the hours
counsel employees" inquiries process group "develop and counsel employees"
Number of FTEs that perform process group (Number of FTEs who perform the process group FTEs
"develop and counsel employees" per $1 billion "develop and counsel employees" + Number of
revenue FTEs who perform the process group "develop and
counsel-learning only") / (Total business entity
revenue * .000000001)
Number of FTEs that perform processes "manage Number of FTEs who perform the process group FTEs
employee development" and "develop and train "develop and counsel-learning only" / (Total
employees" per $1 billion revenue business entity revenue * .000000001)
Number of FTEs that perform processes "manage Number of FTEs who perform the process group FTEs
employee orientation and deployment," "manage "develop and counsel employees" / (Total business
employee performance," and "manage employee entity revenue * .000000001)
relations" per $1 billion revenue
Number of non-routine "develop and counsel Number of non-routine inquiries received monthly inquiries
employees" inquiries per business entity employee for the process group "develop and counsel" /

Personnel cost to perform the process group Number of business entity employees / (Number of employees
"develop and counsel employees" per $1,000 FTEs who perform the process group "develop and
revenue counsel employees" + Number of FTEs who
learning only")
Personnel cost to perform the process group Number of business entity employees / Number of employees
"develop and counsel employees" per business FTEs who perform the process group "develop and
entity employee counsel-learning only"
Personnel cost to perform the process group Number of business entity employees / Number of employees
"develop and counsel employees" as a percentage FTEs who perform the process group "develop and
of the total cost to perform the process group counsel employees"
Number of routine "develop and counsel Number of routine inquiries received monthly for inquiries
employees" inquiries per business entity employee the process group "develop and counsel" / Number
of business entity employees
Outsourced cost of the processes "manage (Outsourced cost to perform the process group percent
employee development" and "develop and train "develop and counsel-learning only"/Total cost to
employees" as a percentage of the total cost to perform the process group "develop and counsel-
perform the processes learning only")*100
Outsourced cost of the processes "manage (Outsourced cost of the process group "develop percent
employee performance," and "manage employee relations"/Total cost to perform the process group
relations" as a percentage of the total cost to "develop and counsel-performance and employee
perform the processes relations")*100
Percentage of "develop and counsel employees" Number of routine inquiries received monthly for percent
inquiries received that are routine 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 "develop and counsel employees" Percentage of inquiries received monthly for the percent
inquiries received via channels other than e-mail, process group "develop and counsel employees"
phone, and face-to-face via channels other than e-mail, phone, and face-to-
face interaction
Percentage of "develop and counsel employees" Percentage of inquiries received for the process percent
inquiries received via digital communication group "develop and counsel employees"
channels employees" through digital communication
channels
inquiries received via e-mail process group "develop and counsel" via e-mail
inquiries received via face-to-face process group "develop and counsel employees"
via face-to-face interaction
Percentage of "develop and counsel employees" Percentage of inquiries received for the process percent
inquiries received via non-digital communication group "develop and counsel employees"
channels employees" through non-digital communication
channels
inquiries received via phone process group "develop and counsel" via phone
Percentage of "develop and counsel employees" Number of non-routine inquiries received monthly percent
inquiries received that are non-routine 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

Systems cost to perform the processes "manage (Percentage of internal cost to perform the process percent
employee development" and "develop and train group "develop and counsel-learning only"
employees" as a percentage of the total cost to allocated to systems*Total internal cost to perform
perform the processes the process group "develop and counsel-learning
only")/Total cost to perform the process group
"develop and counsel-learning only"
Systems cost to perform the processes "manage (Percentage of internal cost to perform the process percent
employee orientation and deployment," "manage group "develop and counsel employees" allocated
employee performance," and "manage employee to systems*Internal cost to perform the process
relations" as a percentage of the total cost to group "develop and counsel-performance and
perform the processes employee relations")/Total cost to perform the
process group "develop and counsel-performance
and employee relations"
Other cost of the processes "manage employee (Percentage of internal cost to perform the process percent
orientation and deployment," "manage employee group "develop and counsel-performance and
performance," and "manage employee relations" employee relations" allocated to costs other than
as a percentage of total cost to perform the personnel, systems, overhead, and
processes outsourced*Internal cost to perform the process
group "develop and counsel-performance and
employee relations")/Total cost to perform the
Other cost to perform the processes "manage (Percentage of internal cost to perform the process percent
employees" as a percentage of total cost to allocated to costs other than personnel, systems,
perform the processes and overhead*Total internal cost to perform the
process group "develop and counsel-learning

Overhead cost to perform the processes "manage (Percentage of internal cost to perform the process percent
employees" as a percentage of the total cost to allocated to overhead*Total internal cost to perform
perform the processes the process group "develop and counsel-learning
Overhead cost to perform the processes "manage (Percentage of internal cost to perform the process percent
employee performance," and "manage employee to overhead*Internal cost to perform the process
Personnel cost to perform the processes "manage (Percentage of internal cost to perform the process percent
employees" as a percentage of the total cost to allocated to personnel*Total internal cost to
perform the processes perform the process group "develop and counsel-
learning only")/Total cost to perform the process
group "develop and counsel-learning only"
Personnel cost to perform the processes "manage (Percentage of internal cost to perform the process percent
employee performance," and "manage employee to personnel*Internal cost to perform the process

Personnel cost to perform the process group Percentage of internal cost of the process group percent
"develop and counsel employees" as a percentage "Develop and counsel employees" (10411)
of the total cost to perform the process group allocated to personnel cost * 0.01 * Percentage of
total cost of the process group "Develop and
counsel employees" (10411) allocated to internal
cost
Systems cost to perform the process group Percentage of internal cost of the process group percent
"develop and counsel employees" as a percentage "Develop and counsel employees" (10411)
of the total cost to perform the process group allocated to systems cost * 0.01 * Percentage of
total cost of the process group "Develop and
counsel employees" (10411) allocated to internal
cost
Overhead and other costs to perform the process Percentage of internal cost of the process group percent
group "develop and counsel employees" as a "Develop and counsel employees" (10411)
percentage of the total cost to perform the process allocated to overhead and other costs * 0.01 *
group Percentage of total cost of the process group
"Develop and counsel employees" (10411)
allocated to internal cost
Outsourced cost of the process group "develop and Percentage of total cost of the process group percent
counsel employees" as a percentage of the total "Develop and counsel employees" (10411)
cost to perform the process group allocated to external cost
"reward and retain employees" per business entity process group "reward and retain employees"
employee allocated to personnel * Internal cost to perform
the process group "reward and retain
employees") / 100) / Number of business entity
employees
"reward and retain employees" per $1,000 revenue process group "reward and retain employees"
allocated to personnel * Internal cost to perform
employees") / 100) / (Total business entity revenue
* .001)

Total cost to perform the process group "reward Total cost to perform the process group "reward dollars
and retain employees" per $1,000 revenue and retain employees" / (Total business entity
revenue * .001)
Total cost to perform the process group "reward Total cost to perform the process group "reward dollars
and retain employees" per business entity and retain employees" / Number of business entity
employee employees
Salary including base, overtime, and variable pay (Total base pay for middle management/specialist dollars
for middle management or specialists employees + Total overtime pay for middle
management/specialist employees + Total variable
pay for middle management/specialist
employees) / Number of middle
management/specialist employees
Salary including base, overtime, and variable pay (Total base pay for operational worker/office staff dollars
for operational workers or office staff employees + Total overtime pay for operational
worker/office staff employees + Total variable pay
for operational worker/office staff employees) /
Number of operational worker/office staff
employees
Salary including base, overtime, and variable pay (Total base pay for senior management/executive dollars
for senior management or executives employees + Total overtime pay for senior
management/executive employees + Total variable
pay for senior management/executive
employees) / Number of senior
management/executive employees
Response time in hours for routine "reward and Response time in hours for a routine inquiry for the hours
retain employees" inquiries process group "reward and retain employees"
Response time in hours for non-routine "reward Response time in hours for a non-routine inquiry hours
and retain employees" inquiries for the process group "reward and retain
employees"
Tenure in months for business entity agents Average tenure in months for business entity months
agents

Number of FTEs who perform the process group Number of FTEs who perform the process group FTEs
"Reward and retain employees" per $1 billion "reward and retain employees" / (Total business
Number of business entity employees per "reward Number of business entity employees / Number of employees
and retain business entity employees" FTE FTEs who perform the process group "reward and
retain employees"
Number of non-routine "reward and retain Number of non-routine inquiries received monthly inquiries
employees" inquiries per business entity employee for the process group "reward and retain
Number of routine "reward and retain employees" Number of routine inquiries received monthly for inquiries
inquiries per business entity employee the process group "reward and retain employees" /
Outsourced cost of the process group "reward and Outsourced cost to perform the process group percent
retain employees" as a percentage of the total cost "reward and retain employees"/Total cost to
to perform the process group perform the process group "reward and retain
employees"*100
Percentage of "reward and retain employees" Percentage of inquiries received monthly for the percent
inquiries received via phone process group "reward and retain employees" via
phone
inquiries received via e-mail process group "reward and retain employees" via
e-mail
inquiries received via face-to-face process group "reward and retain employees" via
face-to-face interaction

Percentage of "reward and retain employees" Number of non-routine inquiries received monthly percent
inquiries received that are non-routine for the process group "reward and retain
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 "reward and retain employees" Number of routine inquiries received monthly for percent
inquiries received that are routine the process group "reward and retain employees"/
(Number of routine inquiries received monthly for
received monthly for the process group "reward
and retain employees")*100
inquiries received via channels other than e-mail, process group "reward and retain employees" via
phone, and face-to-face channels other than e-mail, phone, and face-to-
face interaction
Number of vacation days per year per employee Number of vacation days per year per employee days
Base pay per middle management or specialist Total base pay for middle management/specialist dollars
employee employees / Number of middle
management/specialist employees
Base pay per operational worker or office staff Total base pay for operational worker/office staff dollars
employee employees / Number of operational worker/office
staff employees
Base pay per senior management or executive Total base pay for senior management/executive dollars
employee employees / Number of senior
management/executive employees

"reward and retain employees" as a percentage of group "reward and retain employees" allocated to
the total cost to perform the process group overhead*Internal cost to perform the process
group "reward and retain employees")/Total cost to
employees"
Other cost to perform the process group "reward (Percentage of internal cost to perform the process percent
and retain employees" as a percentage of total group "reward and retain employees" allocated to
cost to perform the process costs other than personnel, systems, and
employees"
"reward and retain employees" as a percentage of group "reward and retain employees" allocated to
the total cost to perform the process group personnel*Internal cost to perform the process
employees"
Systems cost to perform the process group "reward (Percentage of internal cost to perform the process percent
and retain employees" as a percentage of the total group "reward and retain employees" allocated to
cost to perform the process group systems*Internal cost to perform the process group
"reward and retain employees")/Total cost to
employees"
Number of days absent per employee excluding Number of days absent due to sickness excluding days
maternity and paternity leave maternity and paternity leave per employee
Number of days absent per employee including Number of days absent due to sickness, maternity, days
maternity and paternity leave and paternity leave per employee

Overhead and other costs of the process group (Percentage of internal cost of the process group percent
"reward and retain employees" as a percentage of "Reward and retain employees" (10412) allocated
the total cost to perform the process group to overhead and other costs * Percentage of total
cost of the process group "Reward and retain
0.01)
"redeploy and retire employees" per business process group "redeploy and retire employees"
entity employee allocated to personnel * Internal cost to perform
the process group "redeploy and retire
employees")/ 100) / Number of business entity
employees
"redeploy and retire employees" per $1,000 process group "redeploy and retire employees"
revenue allocated to personnel * Internal cost to perform
the process group "redeploy and retire
employees") / 100) / (Total business entity revenue
* .001)
Total cost to perform the process group "redeploy Total cost to perform the process group "redeploy dollars
and retire employees" per business entity and retire employees" / Number of business entity
employee employees
Total cost to perform the process group "redeploy Total cost to perform the process group "redeploy dollars
and retire employees" per $1,000 revenue and retire employees" / (Total business entity
revenue * .001)
Response time in hours for routine "redeploy and Response time in hours for a routine inquiry for the hours
retire employees" inquiries process group "redeploy and retire employees"
Response time in hours for non-routine "redeploy Response time in hours for a non-routine inquiry hours
and retire employees" inquiries for the process group "redeploy and retire
employees"

Number of FTEs that perform process group Number of FTEs who perform the process group FTEs
"redeploy and retire employees" per $1 billion "redeploy and retire employees" / (Total business
Number of internal hires per "redeploy and retire Number of vacancies filled by internal candidates / internal hires
employees" FTE Number of FTEs who perform the process group
"redeploy and retire employees"
Number of business entity employees per Number of business entity employees / Number of employees
"redeploy and retire business entity employees" FTEs who perform the process group "redeploy and
FTE retire employees"
Number of routine "redeploy and retire employees" Number of routine inquiries received monthly for inquiries
inquiries per business entity employee the process group "redeploy and retire
Number of non-routine "redeploy and retire Number of non-routine inquiries received monthly inquiries
employees" inquiries per business entity employee for the process group "redeploy and retire
Percentage of "redeploy and retire employees" Percentage of inquiries received for the process percent
inquiries received via digital communication group "redeploy and retire employees" employees"
channels through digital communication channels
Percentage of "redeploy and retire employees" Percentage of inquiries received for the process percent
inquiries received via non-digital communication group "redeploy and retire employees" employees"
channels through non-digital communication channels
Percentage of "redeploy and retire employees" Number of non-routine inquiries received monthly percent
inquiries received that are non-routine for the process group "redeploy and retire
monthly for the process group "redeploy and retire
received monthly for the process group "redeploy
and retire employees")*100

Percentage of "redeploy and retire employees" Number of routine inquiries received monthly for percent
inquiries received that are routine the process group "redeploy and retire
monthly for the process group "redeploy and retire
received monthly for the process group "redeploy
and retire employees")*100
Outsourced cost of the process group "redeploy Outsourced cost to perform the process group percent
and retire employees" as a percentage of the total "redeploy and retire employees"/Total cost to
cost to perform the process group perform the process group "redeploy and retire
employees"*100
Percentage of "redeploy and retire employees" Percentage of inquiries received monthly for the percent
inquiries received via face-to-face process group "redeploy and retire" via face-to-
face interaction
process inquiries received via channels other than process group "redeploy and retire" via channels
e-mail, phone, and face-to-face other than e-mail, phone, and face-to-face
interaction
process inquiries received via e-mail process group "redeploy and retire" via e-mail
process inquiries received via phone process group "redeploy and retire" via phone
Systems cost to perform the process group (Percentage of internal cost to perform the process percent
"redeploy and retire employees" as a percentage group "redeploy and retire employees" allocated to
of the total cost to perform the process group systems*Internal cost to perform the process group
"redeploy and retire employees")/Total cost to
perform the process group "redeploy and retire
employees"

Other cost to perform the process group "redeploy (Percentage of internal cost to perform the process percent
and retire employees" as a percentage of the total group "redeploy and retire employees" allocated to
cost to perform the process group costs other than personnel, systems, and
group "redeploy and retire employees")/Total cost
to perform the process group "redeploy and retire
employees"
of the total cost to perform the process group overhead*Internal cost to perform the process
employees"
of the total cost to perform the process group personnel*Internal cost to perform the process
employees"
Cycle time in days from job acceptance until new Cycle time in days from job offer acceptance until days
hire begins in the agreed position new hire begins in the agreed position, including
time for orientation and initial set-up
Job offer acceptance rate for middle Job offer acceptance rate for middle percent
management/specialists management/specialist employees
Job offer acceptance rate for operational Job offer acceptance rate for operational percent
workers/office staff worker/office staff employees
Job offer acceptance rate for senior Job offer acceptance rate for senior percent
management/executives management/executive employees
Percentage of middle management/specialist new Percentage of middle management/specialist percent
hire retention after 12 months employees who joined in the past 12 months that
are still within your business entity

Percentage of operational worker/office staff new Percentage of operational worker/office staff percent
hire retention after 12 months employees who joined in the past 12 months who
Percentage of senior management/executive new Percentage of senior management/executive percent
hire retention after 12 months employees who joined in the past 12 months that
Number of approved job requisitions per "Recruit, Annual number of job requisitions/ Number of FTEs job requisitions
source, and select employees" FTE who perform the process group "recruit, source,
and select employees"
Number of new hires as a percentage of approved (Total number of new hires / Annual number of job percent
job requisitions requisitions) * 100
Percentage of operational workers/office staff Percentage of management positions filled by percent
years operational worker/office staff employees for the
past three years
New employees as a percentage of total business (Total number of new hires / Number of business percent
entity employees entity employees) * 100
Total cost to perform the process "manage (Percentage of total annual cost of the process dollars
employee orientation and deployment" per $1,000 group "Develop and counsel employees" (10411)
revenue allocated to the process "Manage employee
orientation and deployment" (10469) * 0.01 * Total
cost to perform the process group "Develop and
counsel employees" (10411)) / (Total business
employee orientation and deployment" per group "Develop and counsel employees" (10411)
business entity employee allocated to the process "Manage employee
orientation and deployment" (10469) * 0.01 * Total
cost to perform the process group "Develop and
counsel employees" (10411)) / Number of business
entity employees

Cost to perform the process "manage employee Percentage of total annual cost of the process percent
orientation and deployment" as a percentage of group "Develop and counsel employees" (10411)
the total cost to perform the process group allocated to the process "Manage employee
"develop and counsel employees" orientation and deployment" (10469)
employee performance" per business entity group "Develop and counsel employees" (10411)
employee allocated to the process "Manage employee
performance" (10470) * 0.01 * Total cost to
perform the process group "Develop and counsel
employees" (10411)) / Number of business entity
employees
employee performance" per $1,000 revenue group "Develop and counsel employees" (10411)
allocated to the process "Manage employee
performance" (10470) * 0.01 * Total cost to
employees" (10411)) / (Total business entity
revenue * 0.001)
Cycle time in days for the formal performance Cycle time in days from start to finish for a formal days
review process from start to finish for middle performance review for a middle
management/specialists management/specialist employee
review process from start to finish for Operational performance review for an operational
workers/office staff worker/office staff employee
review process from start to finish for senior performance review for a senior
management/executives management/executive employee
Percentage of senior management/executives that Percentage of senior management/executive percent
receive a formal performance review employees who receive a formal performance
review

Percentage of middle management/specialists that Percentage of middle management/specialist percent
review
Percentage of operational workers/office staff that Percentage of operational worker/office staff percent
review
performance" as a percentage of the total cost to group "Develop and counsel employees" (10411)
perform the process group "develop and counsel allocated to the process "Manage employee
employees" performance" (10470)
employee development" per business entity group "Develop and counsel employees" (10411)
employee allocated to the process "Manage employee
development" (10472) * 0.01 * Total cost to
employees" (10411)) / Number of business entity
employees
employee development" per $1,000 revenue group "Develop and counsel employees" (10411)
allocated to the process "Manage employee
development" (10472) * 0.01 * Total cost to
employees" (10411)) / (Total business entity
revenue * 0.001)
development" as a percentage of the total cost to group "Develop and counsel employees" (10411)
perform the process group "develop and counsel allocated to the process "Manage employee
employees" development" (10472)
Total cost to perform the process "develop and Total cost to perform the process "Develop and dollars
train employees" per business entity employee train employees" (10473) / Number of business
entity employees

Total cost to perform the process "develop and Total cost to perform the process "Develop and dollars
train employees" per $1,000 revenue train employees" (10473) / (Total business entity
revenue * 0.001)
Personnel cost to perform the process "develop (Percentage of internal cost of the process dollars
and train employees" per $1,000 revenue "Develop and train employees" (10473) allocated
to personnel cost * Percentage of total cost of the
process "Develop and train employees" (10473)
allocated to internal cost * Total cost to perform the
process "Develop and train employees" (10473) *
0.0001) / (Total business entity revenue * 0.001)
Personnel cost to perform the process "develop (Percentage of internal cost of the process dollars
and train employees" per business entity employee "Develop and train employees" (10473) allocated
to personnel cost * Percentage of total cost of the
process "Develop and train employees" (10473)
allocated to internal cost * Total cost to perform the
process "Develop and train employees" (10473) *
0.0001) / Number of business entity employees
Internal cost to perform learning administration Internal cost for learning administration / (Total dollars
activities per $1,000 revenue business entity revenue *.001)
Internal cost to perform learning administration Internal cost for learning administration/ Number of dollars
Learning budget per business entity employee Budget for learning for the process group "develop dollars
and counsel-learning only"/Number of business
entity employees
Time in days to close an identified skill or Cycle time in days to close an identified skill or days
capability gap through training for an operational capability gap through training for an operational
workers/office staff employee worker/office staff employee

capability gap through training for a middle capability gap through training for a middle
management/specialists employee management/specialist employee
capability gap through training for a senior capability gap through training for a senior
management/executives employee management/executive
Time in days to close an identified skill or Number of calendar days per employee to close an days
capability gap through training for employee identified skill or capability gap through training
Number of FTEs that perform the process "develop Number of FTEs who perform the process "Develop FTEs
and train employees" per $1 billion revenue and train employees" (10473) / (Total business
Hours spent developing new classroom training Number of hours for developing classroom hours
content per trainee training / Number of employees who attend
classroom training
Hours spent developing new e-learning training Number of hours for developing e-learning hours
content per trainee training / Number of employees who attend e-
learning training
Number of FTEs that perform learning Number of FTEs who perform learning FTEs
administration activities per $1 billion revenue administrative activities (exclude the activities for
processing and distributing payments) / (Total
business entity revenue *.000000001)
Percentage of middle management/specialists who Percentage of middle management/specialists who percent
attended management development programs attend management development programs
Percentage of operational staff/office staff who Percentage of operational worker/office staff who percent
attended management development programs attend management development programs
Percentage of senior management/executives who Percentage of senior management/executives who percent
attend management development programs attend management development programs
Percentage of CEO and senior leadership time Percentage of CEO and senior leadership time put percent
spent on leadership development toward leadership development

Number of business entity employees per learning Number of business entity employees / Number of employees
administration activities FTE FTEs who perform learning administrative activities
Number of business entity employees per "develop Number of business entity employees / Number of employees
and train employees" FTE FTEs who perform the process "Develop and train
employees" (10473)
Cost to perform the process "develop and train Percentage of total annual cost of the process percent
employees" as a percentage of the total cost to group "Develop and counsel employees" (10411)
perform the process group "develop and counsel allocated to the process "Develop and train
employees" employees" (10473)
Personnel cost to perform the process "develop Percentage of internal cost of the process "Develop percent
and train employees" as a percentage of the total and train employees" (10473) allocated to
cost to perform the process personnel cost * 0.01 * Percentage of total cost of
the process "Develop and train employees"
(10473) allocated to internal cost
Systems cost to perform the process "develop and Percentage of internal cost of the process "Develop percent
train employees" as a percentage of the total cost and train employees" (10473) allocated to systems
to perform the process cost * 0.01 * Percentage of total cost of the process
"Develop and train employees" (10473) allocated
to internal cost
Overhead and other costs to perform the process Percentage of internal cost of the process "Develop percent
"develop and train employees" as a percentage of and train employees" (10473) allocated to
the total cost to perform the process overhead and other costs * 0.01 * Percentage of
total cost of the process "Develop and train
employees" (10473) allocated to internal cost
Outsourced cost of the process "develop and train Percentage of total cost of the process "Develop percent
employees" as a percentage of the total cost to and train employees" (10473) allocated to external
perform the process cost
Number of learning days per employee Number of days dedicated to formal learning per days
employee

Number of learning days per middle Number of days dedicated to formal learning per days
management/specialists employee middle management/specialist employee
Number of learning days per operational Number of days dedicated to formal learning per days
workers/office staff employee operational worker/office staff employee
Number of learning days per senior Number of days per employee dedicated to days
management/executive employee learning for senior management/executive
employees
Percentage of learning days delivered using Percentage of learning days delivered through percent
classroom instruction provided by your classroom instruction provided by your
organization organization
computer-based training (self-instruction) installed computer-based training (self-instruction) installed
from CD-ROM from CD-ROM
Percentage of learning days delivered using Percentage of learning days delivered through a percent
computer-based training (self-instruction) delivered computer-based training (self-instruction) over the
over the Web (either directly or downloaded) web (either directly or downloaded)
correspondence courses correspondence courses
Percentage of learning days delivered using e- Percentage of learning days delivered through e- percent
learning (interactive) learning (interactive)
external classroom instruction external classroom instruction
Percentage of learning days delivered using on-the- Percentage of learning days delivered through on- percent
job training the-job training
Percentage of learning days delivered using other Percentage of learning days delivered through percent
other types of training methods
streaming video streaming video
Percentage of learning days delivered using virtual, Percentage of learning days delivered through a percent
classroom-based training delivered online virtual or classroom-based training online

Percentage of learning days delivered using Percentage of per-employee learning days percent
computer based training delivered using computer based training
correspondence courses and virtual, instructor-led delivered using correspondence courses and or
classroom-based training delivered online virtual, instructor-led classroom-based training
delivered online
internal classroom instruction delivered using classroom instruction provided by
your organization
external classroom instruction delivered using external classroom instruction
Percentage of learning days delivered using on-the- Percentage of per-employee learning days percent
job training delivered using on-the-job training
Percentage of learning days delivered using other Percentage of per-employee learning days percent
methods delivered using training methods other than
computer based training, correspondence courses,
virtual instructor led courses, internal and external
classroom instruction, and on the job training
Percentage of training programs developed Percentage of training programs developed percent

externally externally
internally internally
through other channels through other channels
through partnerships with external specialists through partnerships with external specialists
Internal cost to perform payroll administration Internal cost for payroll administration / (Total dollars
activities per $1,000 revenue business entity revenue * .001)
Internal cost to perform payroll administration Internal cost for payroll administration / Number of dollars

Number of FTEs that perform payroll administration Number of FTEs who perform payroll administrative FTEs
activities per $1 billion revenue activities (exclude the activities for processing and
distributing payments) / (Total business entity
revenue *.000000001)
Number of business entity employees per payroll Number of business entity employees / Number of employees
administration activities FTE FTEs who perform payroll administrative activities
Total expatriation cost as a percentage of total cost (Total expenditure for expatriation / Total costs of percent
of continuing operations continuing operations)*100
Total relocation expenses as a percentage of total (Total cost of relocation expenses paid to percent
cost of continuing operations employees / Total costs of continuing
operations)*100
Total expenditure for repatriation as a percentage (Total expenditure for repatriation / Total costs of percent
of total cost of continuing operations continuing operations)*100
Cycle time in days for processing an employee's Cycle time in days to process an employee's days
retirement retirement
Cycle time in days from identification of need for Cycle time in days to process an expatriation from days
expatriation to date of transfer identification of need for expatriation to date of
transfer
Cycle time in days from identification of need for Cycle time in days to process a repatriation from days
repatriation to date of transfer identification of need for repatriation to date of
transfer
Cycle time in days from receipt of leave of absence Cycle time in days from request for leave of days
request to confirmation of approval/non-approval absence to confirmation of absence to employee
issued to employee
Cycle time in days from request for internal Cycle time in days for the internal transfer process days
transfer to completion of transfer
Agent involuntary attrition rate Agent involuntary attrition rate percent
Agent voluntary attrition rate Agent voluntary attrition rate percent

Involuntary terminations as a percentage of total (Number of involuntary employee percent
business entity employees terminations/Number of business entity
employees)*100
Middle management/specialists involuntary (Number of involuntary employee terminations for percent
terminations as a percentage of total involuntary middle management/specialist employees /
terminations Number of involuntary employee
terminations)*100
Operational workers/office staff involuntary (Number of involuntary employee terminations for percent
terminations as a percentage of total involuntary operational worker/office staff employees / Number
terminations of involuntary employee terminations)*100
Senior management/executives involuntary (Number of involuntary senior percent

terminations as a percentage of total involuntary management/executive employee terminations /
terminations Number of involuntary employee
terminations)*100
Percentage of business entity employees that were Percentage of employees redeployed for reasons percent
redeployed for reasons other than filling a vacancy other than filling a vacancy
Voluntary terminations as a percentage of total (Number of voluntary employee percent
business entity employees terminations/Number of business entity
employees)*100
Employee turnover rate ((Number of voluntary employee terminations + percent
Number of involuntary employee terminations) /
Number of business entity employees) * 100
Percentage of vacancies filled by internal (Number of middle management/specialist percent
candidates for middle management/specialists employee vacancies filled by internal candidates /
Number of vacancies filled by internal
candidates)*100
Percentage of vacancies filled by internal (Number of operational worker/office staff percent
candidates for operational workers/office staff employee vacancies filled by internal candidates /
candidates)*100

Percentage of vacancies filled by internal (Number of senior management/executive percent
candidates for senior management/executives employee vacancies filled by internal candidates /
candidates)*100
Operational workers/office staff voluntary (Number of voluntary employee terminations for percent
terminations as a percentage of total involuntary operational worker/office staff employees / Number
terminations of voluntary employee terminations)*100
Percentage of the work force that are expatriates Percentage of business entity's work force that are percent
expatriates
Senior management/executives voluntary (Number of voluntary senior percent
terminations as a percentage of total involuntary management/executive employee terminations /
terminations Number of voluntary employee terminations)*100
Employees relocated within a country as a (Number of employees relocated within your percent
percentage of total business entity employees country / Number of business entity
employees)*100
Middle management/specialists voluntary (Number of voluntary employee terminations for percent
terminations as a percentage of total involuntary middle management/specialist employees /
terminations Number of voluntary employee terminations)*100
Time in days to fulfill an ad hoc information request 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 non-routine "manage Response time in hours for a non-routine inquiry hours
employee information" inquiries for the process group "manage employee
information"
Response time in hours for routine "manage Response time in hours for a routine inquiry for the hours
employee information" inquiries process group "manage employee information"
Number of non-routine "manage employee Number of non-routine inquiries received monthly inquiries
information" inquiries per business entity for the process group "manage employee
employee information" / Number of business entity
employees

Number of routine "manage employee information" Number of routine inquiries received monthly for inquiries
inquiries per business entity employee the process group "manage employee information"
/ Number of business entity employees
Percentage of "manage employee information" Number of non-routine inquiries received monthly percent
inquiries received that are non-routine 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
Percentage of "manage employee information" Number of routine inquiries received monthly for percent
inquiries received that are routine 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
Percentage of "manage employee information" Percentage of inquiries received monthly for the percent
inquiries received via channels other than e-mail, process group "manage employee information" via
phone, and face-to-face channels other than e-mail, phone, and face-to-
face interaction
Percentage of "manage employee information" Percentage of inquiries received for the process percent
inquiries received via digital communication group "manage employee information" employees"
channels through digital communication channels
inquiries received via e-mail process group "manage employee information" via
e-mail
inquiries received via face-to-face process group "manage employee information" via
face-to-face interaction

Percentage of "manage employee information" Percentage of inquiries received for the process percent
inquiries received via non-digital communication group "manage employee information" employees"
channels through non-digital communication channels
inquiries received via phone process group "manage employee information" via
phone
Cycle time in days required to resolve an employee Cycle time in days to resolve an employee days
grievance grievance
Outsourced cost of the process group "manage the Outsourced cost to perform the process group dollars
business of information technology" per $100,000 "manage the business of IT" / (Total business entity
revenue revenue * 0.000010)
Overhead cost of the process group "manage the Overhead cost to perform the process group dollars
Other cost of the process group "manage the Costs other than personnel, systems, overhead, dollars
business of information technology" per $100,000 and outsourced to perform the process group
revenue "manage the business of IT" / (Total business entity
revenue * 0.000010)
Personnel cost of the process group "manage the Personnel cost to perform the process group dollars
Systems cost of the process group "manage the Systems cost to perform the process group dollars
Total cost of the process "manage the business of ((Percentage of IT cost allocated to the process dollars
IT" per $1,000 revenue group "manage the business of information
technology"/100) * IT costs during the past year) /
Time in months to respond to major business shifts Time in months to respond to a major business months
shift

Time in weeks to close an identified IT skill or Time in weeks to close an identified IT skill or weeks
capability gap capability gap
Number of IT FTEs for the process group "manage ((Percentage of FTEs who perform the function FTEs
the business of information technology" per $1 "manage information technology" perform the
billion revenue process group "manage the business of information
technology"/100) * Number of FTEs who perform
Level of FTE experience in years for the process Average level of experience in years for FTEs who years
group "manage the business of information perform the process group "manage the business
technology" of IT"
Percentage of IT work force to be newly hired Percentage of IT workforce expected to be newly percent
within 1 year hired within 1 year
Percentage of IT work force to be replaced for other Percentage of IT workforce expected to be replaced percent
reasons within 1 year for other reasons within 1 year
Percentage of IT work force to retire within 1 year Percentage of IT workforce expected to retire percent
within 1 year
Percentage of IT budget for process group "manage (IT budget allocated to the process group "manage percent
the business of information technology" the business of information technology" / IT budget
for the past year) * 100.0
Percentage of total IT costs for process group Percentage of IT cost allocated to the process percent
"manage the business of information technology" group "manage the business of information
technology"
Percentage of business entity IT FTEs who perform Percentage of FTEs who perform the function percent
the process group "manage the business of "manage information technology" perform the
information technology" process group "manage the business of information
technology"
Personnel cost of the process group "develop and Personnel cost to perform the process group dollars
manage IT customer relationships" per $1,000 "develop and manage IT customer relationships" /
revenue (Total business entity revenue * 0.0010)

Systems cost of the process group "develop and Systems cost to perform the process group dollars
Total cost of the process group "develop and ((Percentage of IT cost allocated to the process dollars
manage IT customer relationships" per $1,000 group "develop and manage IT customer
revenue relationships"/100) * IT costs during the past
year) / (Total business entity revenue * 0.0010)
Other cost of the process group "develop and Costs other than personnel, systems, overhead, dollars
manage information technology customer and outsourced to perform the process group
relationships" per $100,000 revenue "develop and manage IT customer relationships" /
Outsourced cost of the process group "develop and Outsourced cost to perform the process group dollars
manage information technology customer "develop and manage IT customer relationships" /
relationships" per $100,000 revenue (Total business entity revenue * 0.000010)
Overhead cost of the process group "develop and Overhead cost to perform the process group dollars
group "develop and manage information perform the process group "develop and manage IT
technology customer relationships" customer relationships"
Number of IT FTEs for the process group "develop ((Percentage of FTEs who perform the function FTEs
and manage information technology customer "manage information technology" perform the
relationships" per $1 billion revenue process group "develop and manage IT customer
relationships"/100) * Number of FTEs who perform
Percentage of IT budget for process group "develop (IT budget allocated to the process group "develop percent
and manage IT customer relationships" and manage IT customer relationships" / IT budget
for the past year) * 100.0

"develop and manage IT customer relationships" group "develop and manage IT customer
relationships"
the process group "develop and manage it "manage information technology" perform the
customer relationships" process group "develop and manage IT customer
relationships"
Total cost of the process group "manage enterprise ((Percentage of IT cost allocated to the process dollars
information" per 1,000 revenue group "manage enterprise information"/100) * IT
costs during the past year) / (Total business entity
revenue * 0.0010)
Time in weeks to report on compliance status of Time in weeks to report on compliance status of weeks
the information architecture the information architecture
Time in weeks to create the enterprise information Average time in weeks to create the enterprise weeks
management strategic plan information management strategic plan
Time in weeks to set up a complex technical Average time in weeks to set up a complex weeks
interface for a user of a defined data content technical interface
source
Time in weeks to set up a medium technical Average time in weeks to set up a medium weeks
interface for a user of a defined data content complex technical interface
source
Time in weeks to set up a simple technical Average time in weeks to set up a simple technical weeks
interface for a user of a defined data content interface
source
Percentage change in detected exceptions to the Percentage change in detected exceptions to the percent
information architecture per year information architecture per year

enterprise information" per $1 billion revenue "manage information technology" perform the
process group "manage enterprise
information"/100) * Number of FTEs who perform
group "manage enterprise information" perform the process group "manage enterprise
information"
Length in years of information architecture Length in years of information architecture years
planning horizon planning horizon
Percentage of common data across all business Percentage of information assets that are common percent
units across all business units
Percentage of data assessed for compliance with Percentage of data assessed for compliance with percent
information policies and standards information policies and standards
Percentage of data managed centrally as Percentage of data managed centrally as percent
enterprise information assets enterprise information assets
Percentage of data that has defined policy, Percentage of data that has defined policy, percent
definition, and change control responsibility definition, and change control responsibility
Percentage of information elements with assigned Percentage of information elements with assigned percent
and active data custodians and active data custodians
Total number of revisions to the published Average number of revisions to the published revisions
enterprise information architecture enterprise information architecture
"manage enterprise information" group "manage enterprise information"
the process group "manage enterprise information" "manage information technology" perform the
process group "manage enterprise information"

enterprise information" enterprise information" / IT budget for the past
year) * 100.0
Number of FTEs classified as IT architects per $1 Number of FTEs classified as IT architects / (Total FTEs
billion revenue business entity revenue * 0.000000001)
Overhead cost of the process group "develop and Overhead cost to perform the process "develop dollars
maintain information technology solutions" per and maintain information technology solutions" /
$100,000 revenue (Total business entity revenue * 0.000010)
Outsourced cost of the process group "develop and Outsourced cost to perform the process "develop dollars
Other cost of the process group "develop and Costs other than personnel, systems, overhead, dollars
maintain information technology solutions" per and outsourced to perform the process "develop
$100,000 revenue and maintain information technology solutions" /
Personnel cost of the process group "develop and Personnel cost to perform the process "develop dollars
Systems cost of the process group "develop and Systems cost to perform the process "develop and dollars
maintain information technology solutions" per maintain information technology solutions" / (Total
Total cost of the process group "develop and ((Percentage of IT cost allocated to the process dollars
maintain information technology solutions" per group "develop and maintain information
$1,000 revenue technology solutions"/100) * IT costs during the
past year) / (Total business entity revenue *
0.0010)
Time in months to fulfill a business need with Time in months to fulfill a business need with months
relevant IT solutions for investments between $1 relevant IT solutions for investments between $ 1
million and $100 million million and $100 million

relevant IT solutions for investments between relevant IT solutions for investments between
$100,000 and $250,000 $100,000 and $250,000
$250,000 and $500,000 $250,000 and $500,000
$500,000 and $1 million $500,000 and $1 million
relevant IT solutions for investments greater than relevant IT solutions for investments greater than
relevant IT solutions for investments less than relevant IT solutions for investments less than
$100,000 $100,000
Time in hours to resolve highest priority problems Average time in hours to resolve the highest hours
for the current year priority problem
Time in hours to respond to highest priority Average time in hours to respond to the highest hours
problem for the current year priority problem
Time in weeks to fulfill a complex information need Average time in weeks to fulfill a complex weeks
information need
Time in weeks to fulfill a medium information need Average time in weeks to fulfill a medium complex weeks
information need
Time in weeks to fulfill a simple information need Average time in weeks to fulfill a simple weeks
information need
Percentage of planned return on investment (ROI) Percentage of planned return on investment (ROI) percent
for application development and maintenance for application development and maintenance
projects projects in the most recent year
Number of break/fix requests requiring rework as a (Number of break or fix requests that require percent
percentage of backlog for the current year rework / Average backlog) * 100.0

group "develop and maintain information perform the process group "develop and maintain
technology solutions" IT solutions"
Number of IT FTEs for the process group "develop ((Percentage of FTEs who perform the function FTEs
and maintain information technology solutions" per "manage information technology" perform the
$1 billion revenue process group "develop and maintain information
technology solutions"/100) * Number of FTEs who
technology") / (Total business entity revenue *
0.000000001)
Number of service oriented architecture services Number of services oriented architecture (SOA) services
implemented services implemented in production
Percentage of IT budget allocated towards service Percentage of IT budget allocated towards service percent
oriented architecture (SOA) oriented architecture (SOA)
Percentage of application development and Percentage of application development and percent
maintenance projects in the most recent year maintenance projects in the most recent year
delivered on or below budget delivered on or below budget
Percentage of application development and Percentage of application development and percent
delivered on time or early delivered on time or early
Percentage of initially planned functionality that is Percentage of initially planned functionality that is percent
delivered for application development and delivered for application development and
Percentage of service oriented architecture Percentage of service oriented architecture (SOA) percent
services that are external services published or exposed externally
Percentage of IT budget for process group "develop (IT budget allocated to the process group "develop percent
and maintain information technology solutions" and maintain information technology solutions" / IT
budget for the past year) * 100.0
Number of development projects for the current Number of application development projects with development
year between $1 million and $100 million values between $1 million and $100 million for the projects
current year

year between $100,000 and $250,000 values between $100,000 and $250,000 for the projects
current year
year between $250,000 and $500,000 values between $250,000 and $500,000 for the projects
current year
year between $500,000 and $1 million values between $500,000 and $1 million for the projects
current year
year greater than $100 million values greater than $100 million for the current projects
year
year less than $100,000 values less than $100,000 for the current year projects
Backlog for the current year Average backlog number of
break/fix requests
"develop and maintain information technology group "develop and maintain information
solutions" technology solutions"
Percentage of service oriented architecture Percentage of service oriented architecture (SOA) percent
services that are internal services published or exposed internally
the process group "develop and maintain "manage information technology" perform the
information technology solutions" process group "develop and maintain information
technology solutions"
Systems cost of the process group "deploy Systems cost to perform the process group "deploy dollars
information technology solutions" per $100,000 IT solutions" / (Total business entity revenue *
revenue 0.000010)
Personnel cost of the process group "deploy Personnel cost to perform the process group dollars
information technology solutions" per $1,000 "deploy IT solutions" / (Total business entity

Total cost of the process group "deploy information ((Percentage of IT cost allocated to the process dollars
technology solutions" per $1,000 revenue group "deploy IT solutions"/100) * IT costs during
the past year) / (Total business entity revenue *
0.0010)
Other cost of the process group "deploy Costs other than personnel, systems, overhead, dollars
information technology solutions" per $100,000 and outsourced to perform the process group
revenue "deploy IT solutions" / (Total business entity
revenue * 0.000010)
Outsourced cost of the process group "deploy Outsourced cost to perform the process group dollars
Overhead cost of the process group "deploy Overhead cost to perform the process group dollars
group "deploy information technology solutions" perform the process group "deploy IT solutions"
Number of IT FTEs for the process group "deploy ((Percentage of FTEs who perform the function FTEs
information technology solutions" per $1 billion "manage information technology" perform the
revenue process group "deploy IT solutions"/100) * Number
of FTEs who perform the function "manage
revenue * 0.000000001)
Percentage of IT budget for process group "deploy (IT budget allocated to the process group "deploy percent
information technology solutions" IT solutions" / IT budget for the past year) * 100.0
"deploy information technology solutions" group "deploy IT solutions"
the process group "deploy it solutions" "manage information technology" perform the
process group "deploy IT solutions"

Personnel cost of the process group "deliver and Personnel cost to perform the process group dollars
support information technology services" per "deliver and support IT service" / (Total business
$1,000 revenue entity revenue * 0.0010)
Systems cost of the process group "deliver and Systems cost to perform the process group "deliver dollars
support information technology services" per and support IT service" / (Total business entity
$100,000 revenue revenue * 0.000010)
Total cost of the process group "deliver and support ((Percentage of IT cost allocated to the process dollars
information technology services" per $1,000 group "deliver and support IT services"/100) * IT
revenue costs during the past year) / (Total business entity
revenue * 0.0010)
Overhead cost of the process group "deliver and Overhead cost to perform the process group dollars
Outsourced cost of the process group "deliver and Outsourced costs to perform the process group dollars
Other cost of the process group "deliver and Costs other than personnel, systems, overhead, dollars
support information technology services" per and outsourced to perform the process group
$100,000 revenue "deliver and support IT service" / (Total business
Number of IT FTEs for the process group "deliver ((Percentage of FTEs who perform the function FTEs
and support information technology services" per "manage information technology" perform the
$1 billion revenue process group "deliver and support IT
services"/100) * Number of FTEs who perform the
function "manage information technology") / (Total
group "deliver and support information technology perform the process group "deliver and support IT
services" services"

Percentage of IT budget for process group "deliver (IT budget allocated to the process group "deliver percent
and support information technology services" and support IT services" / IT budget for the past
year) * 100.0
"deliver and support information technology group "deliver and support IT services"
services"
the process group "deliver and support it services" "manage information technology" perform the
process group "deliver and support IT services"
Personnel cost of the process "develop information Personnel cost to perform the process "develop dollars
and content management strategies" per $1,000 information and content management strategies" /
Systems cost of the process "develop information Systems cost to perform the process "develop dollars
Total cost of the process "develop information and Total cost to perform the process "develop dollars
content management strategies" per $1,000 information and content management strategies" /
Outsourced cost of the process "develop Outsourced cost to perform the process "develop dollars
information and content management strategies" information and content management strategies" /
per $100,000 revenue (Total business entity revenue * 0.000010)
Other cost of the process "develop information and Costs other than personnel, systems, overhead, dollars
content management strategies" per $100,000 and outsourced to perform the process "develop
revenue information and content management strategies" /
Overhead cost of the process "develop information Overhead cost to perform the process "develop dollars

Number of IT FTEs for the process "develop Number of FTEs who perform the process group FTEs
information and content management strategies" "manage enterprise information" who perform the
per $1 billion revenue process "develop information and content
management strategies" / (Total business entity
revenue * 0.000000001)
Percentage of budget for managing enterprise (IT budget related to the process group "manage percent
information used for the process "develop enterprise information" allocated to the process
information and content management strategies" "develop information and content management
strategies" / IT budget allocated to the process
group "manage enterprise information") * 100.0
Overhead cost of the process "define enterprise Overhead cost to perform the process "define the dollars
information architecture" per $100,000 revenue enterprise information architecture" / (Total
Outsourced cost of the process "define enterprise Outsourced cost to perform the process "define the dollars
Other cost of the process "define enterprise Costs other than personnel, systems, overhead, dollars
information architecture" per $100,000 revenue and outsourced to perform the process "define the
enterprise information architecture" / (Total
Total cost of the process "define enterprise Total cost to perform the process "define the dollars
Systems cost of the process "define enterprise Systems cost to perform the process "define the dollars
Personnel cost of the process "define enterprise Personnel cost to perform the process "define the dollars

Number of IT FTEs for the process "define the Number of FTEs who perform the process group FTEs
enterprise information architecture" per $1 billion "manage enterprise information" who perform the
revenue process "define the enterprise information
architecture" / (Total business entity revenue *
0.000000001)
information used for the process "define enterprise enterprise information" allocated to the process
information architecture" "define the enterprise information architecture" / IT
budget allocated to the process group "manage
enterprise information") * 100.0
Overhead cost of the process "manage information Overhead cost to perform the process "manage dollars
resources" per $100,000 revenue information resources" / (Total business entity
revenue * 0.000010)
Outsourced cost of the process "manage Outsourced cost to perform the process "manage dollars
information resources" per $100,000 revenue information resources" / (Total business entity
revenue * 0.000010)
Other cost of the process "manage information Costs other than personnel, systems, overhead, dollars
resources" per $100,000 revenue and outsourced to perform the process "manage
information resources" / (Total business entity
revenue * 0.000010)
Personnel cost of the process "manage information Personnel cost to perform the process "manage dollars
revenue * 0.0010)
Systems cost of the process "manage information Systems cost to perform the process "manage dollars
revenue * 0.000010)
Total cost of the process "manage information Total cost to perform the process "manage dollars
revenue * 0.0010)

Number of IT FTEs for the process "manage Number of FTEs who perform the process group FTEs
information resources" per $1 billion revenue "manage enterprise information" who perform the
process "manage information resources" / (Total
information used for the process "manage enterprise information" allocated to the process
information resources" "manage information resources" / IT budget
allocated to the process group "manage enterprise
information") * 100.0
Overhead cost of the process "perform enterprise Overhead cost to perform the process "perform dollars
data and content management" per $100,000 enterprise data and content management" / (Total
revenue business entity revenue * 0.000010)
Outsourced cost of the process "perform enterprise Outsourced cost to perform the process "perform dollars
Other cost of the process "perform enterprise data Costs other than personnel, systems, overhead, dollars
and content management" per $100,000 revenue and outsourced to perform the process "perform
enterprise data and content management" / (Total
Total cost of the process "perform enterprise data Total cost to perform the process "perform dollars
and content management" per $1,000 revenue enterprise data and content management" / (Total
Systems cost of the process "perform enterprise Systems cost to perform the process "perform dollars
Personnel cost of the process "perform enterprise Personnel cost to perform the process "perform dollars

Number of IT FTEs for the process "perform Number of FTEs who perform the process group FTEs
enterprise data and content management" per $1 "manage enterprise information" who perform the
billion revenue process "perform enterprise data and content
management" / (Total business entity revenue *
0.000000001)
information used for the process "perform enterprise information" allocated to the process
enterprise data and content management" "perform enterprise data and content
management" / IT budget allocated to the process
group "manage enterprise information") * 100.0
Tickets and transactions meeting agreed quality as (Number of business process service percent
a percentage of total business process services tickets/transactions meeting agreed quality /
tickets and transactions Number of business process service
tickets/transactions * 100)
Tickets and transactions meeting agreed quality as (Number of ITIS tickets/transactions meeting percent
a percentage of total ITIS tickets and transactions agreed quality / Number of ITIS tickets/transactions
* 100)
Tickets and transactions meeting agreed quality as (Number of production support tickets/transactions percent
a percentage of total production support tickets meeting agreed quality / Number of production
and transactions support tickets/transactions * 100)
Tickets and transactions meeting agreed turn- (Number of business process service percent
around time as a percentage of total tickets and tickets/transactions meeting agreed turn-around
transactions for business process services time / Number of business process service
tickets/transactions) * 100
Tickets and transactions meeting agreed turn- (Number of ITIS tickets/transactions meeting percent
around time as a percentage of total tickets and agreed turn-around time / Number of ITIS
transactions for ITIS tickets/transactions) * 100

Tickets and transactions meeting agreed turn- (Number of production support tickets/transactions percent
around time as a percentage of total tickets and meeting agreed turn-around time / Number of
transactions for production support production support tickets/transactions) * 100
Outsourced cost to perform the processes "perform Outsourced cost to perform the processes "perform dollars
cost accounting and control" and "perform cost cost accounting and control" and "perform cost
management" per $1,000 revenue management" / (Total business entity revenue
*.0010)
Number of FTEs for the process group "perform (Number of FTEs who perform the process "perform FTEs
planning and management accounting" per $1 planning/budgeting/forecasting" + Number of FTEs
billion revenue 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)
Percentage of total finance function FTEs allocated ((Number of FTEs who perform the process percent
to the process group "perform planning and "perform planning/budgeting/forecasting" +
management accounting" 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
* 100
Total cost to perform the order to invoice processes (Total cost to perform the process "process dollars
per $1,000 revenue customer credit" + Total cost to perform the
process "manage sales orders" + Total cost to
perform the process "invoice customer") / (Total

Number of FTEs for the processes "manage and (Number of FTEs who perform the process "process FTEs
process accounts receivable", "manage and accounts receivable (AR)" + Number of FTEs who
process collections", and "manage and process perform the process "manage and process
adjustments/deductions" per $1 billion revenue collections" + Number of FTEs who perform the
process "manage and process
adjustments/deductions") / (Total business entity
revenue * .000000001)
to the processes "manage sales orders", "process "manage sales orders" + Number of FTEs who
customer credit", and "invoice customer" 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
Total cost to perform the process group "perform (Total cost to perform the process "manage policies dollars
general accounting and reporting" (excluding fixed and procedures" + Total cost to perform the
assets) per $1,000 revenue process "perform general accounting" + Total cost
to perform the process "perform financial
reporting") / (Total business entity revenue * 0.001)
Total cost to perform the process group "perform ((Total cost to perform the process "manage percent
general accounting and reporting" (excluding fixed policies and procedures" + Total cost to perform
assets) as a percentage of revenue the process "perform general accounting" + Total
cost to perform the process "perform financial
reporting") / Total business entity revenue) * 100
assets) per $1 billion revenue process "perform general accounting" + Total cost
reporting") / (Total business entity revenue * .
000000001)

assets) per process group FTE process "perform general accounting" + Total cost
reporting") / (Number of FTEs who perform the
process "manage policies and procedures" +
Number of FTEs who perform the process "perform
general accounting" + Number of FTEs who
perform the process "perform financial reporting")
Cycle time in days to perform close at the site level Cycle time in calendar days between running trial days
balance to completing the consolidated financial
statements
Number of FTEs who perform the process group (Number of FTEs who perform the process FTEs
"perform general accounting and reporting" "manage policies and procedures" + Number of
(excluding fixed assets) per $1 billion revenue FTEs who perform the process "perform general
accounting" + Number of FTEs who perform the
process "perform financial reporting") / (Total
to the process group "perform general accounting "manage policies and procedures" + Number of
and reporting" (excluding fixed asset accounting) 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 for the process group "manage (Number of FTEs who perform the process "perform FTEs
fixed asset project accounting" per $1 billion capital planning and project approval"+ Number of
revenue FTEs who perform the process "perform capital
project accounting") / (Total business entity
revenue* .000000001)

to the process group "manage fixed asset project "perform capital planning and project approval"+
accounting" Number of FTEs who perform the process "perform
capital project accounting") / Number of FTEs who
* 100
Total cost to perform the process group "process ((Total cost to perform the process "report time" + percent
payroll" as a percentage of revenue Total cost to perform the process "manage pay" +
Total cost to perform the process "process payroll
taxes") / Total business entity revenue) * 100
Total cost to perform the process group "process (Total cost to perform the process "report time" + dollars
payroll" per $1,000 revenue Total cost to perform the process "manage pay" +
taxes") / (Total business entity revenue * 0.001)
Total cost to perform the process group "process (Total cost to perform the process "report dollars
payroll" per disbursement time"+Total cost to perform the process "manage
pay"+Total cost to perform the process "process
payroll taxes")/Number of payroll disbursements
payroll" per employee paid Total cost to perform the process "manage pay" +
taxes") / Total number of employees paid
payroll" per manual check/payment Total cost to perform the process "manage pay" +
taxes") / Number of payroll disbursements that are
manual checks

payroll" per payroll FTE Total cost to perform the process "manage pay" +
taxes") / (Number of FTEs who perform the process
"report time" + Number of FTEs who perform the
process "manage pay" + Number of FTEs who
perform the process "process payroll taxes")
payroll" per payroll inquiry Total cost to perform the process "manage pay" +
taxes") / Number of payroll inquiries received
Personnel cost to perform the process group (Personnel cost to perform the process "report dollars
"process payroll" per $1,000 revenue time"+Personnel cost to perform the process
"manage pay"+Personnel cost to perform the
process "process payroll taxes")/(Total business
Total cost the process group "process payroll" as a ((Total cost to perform the process "report time" + percent
percentage of cost of continuing operations Total cost to perform the process "manage pay" +
taxes") / Total costs of continuing operations) * 100
Personnel cost of the process group "process (Personnel cost to perform the process "report dollars
payroll" per "process payroll" FTE time"+Personnel cost to perform the process
"manage pay"+Personnel 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
"report payroll taxes")

Cycle time in business days to process the payroll Cycle time in business days to process payroll from days
HR/benefits system cut-off to payroll transmit date
Number of FTEs for the process group "process (Number of FTEs who perform the process "report FTEs
payroll" per $1 billion revenue time" + Number of FTEs who perform the process
"manage pay" + Number of FTEs who perform the
process "process payroll taxes") / (Total business
Number of FTEs for the process group "process (Number of FTEs who perform the process "report FTEs
payroll" per 1,000 employees paid time" + Number of FTEs who perform the process
process "process payroll taxes") / (Total number of
employees paid * 0.001)
Number of employees paid per "process payroll" Total number of employees paid / (Number of FTEs employees
FTE who perform the process "report time" + Number
of FTEs who perform the process "manage pay" +
Number of FTEs who perform the process "process
payroll taxes")
Number of payroll inquiries per "process payroll" Number of payroll inquiries received / (Number of payroll inquiries
FTE 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")
Percentage of total finance function FTEs allocated ((Number of FTEs who perform the process "report percent
to the process group "process payroll" time" + Number of FTEs who perform the process
process "process payroll taxes") / Number of FTEs
who perform the function "manage financial
resources") * 100

Personnel cost of the process group "process ((Personnel cost to perform the process "report percent
payroll" as a percentage of the total cost to time" + Personnel cost to perform the process
perform the process group "manage pay" + Personnel 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
Systems cost to perform the process group ((Systems cost to perform the process "report percent
"process payroll" as a percentage of the total cost time" + Systems cost to perform the process
of the process group "manage pay" + Systems 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
Total cost to perform the process group "process (Total cost to perform the process "process dollars
accounts payable and expense reimbursements" accounts payable" + Total cost to perform the
per $1,000 revenue process "process expense reimbursements") /
(Total business entity revenue * .001)
Number of FTEs for the process group "process (Number of FTEs who perform the process "process FTEs
accounts payable and expense reimbursements" accounts payable" + Number of FTEs who perform
per $1 billion revenue the process "process expense reimbursements") /
to the process group "perform accounts payable "process accounts payable" + Number of FTEs who
and expense reimbursements" perform the process "process expense
reimbursements") / Number of FTEs who perform

"manage treasury operations" per $1 billion "manage treasury operations" / (Total business
Return on invested capital Return on invested capital percent
Number of bank accounts per "manage treasury Number of corporate bank accounts managed by percent
operations" FTE this finance SSC / FTEs performing the process
"manage treasury operations"
Percentage of total finance function FTEs allocated (Number of FTEs who perform the process group percent
to the process group "manage treasury operations" "manage treasury operations" / Number of FTEs
resources") * 100
Total cost to perform the process group "manage ((Total cost to perform the process "establish percent
internal controls" as a percentage of revenue 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 group "manage (Total cost to perform the process "establish dollars
internal controls" per $1 billion revenue internal controls, policies, and procedures" + Total

internal controls" per $1,000 revenue internal controls, policies, and procedures" + Total
internal controls" per process FTE internal controls, policies, and procedures" + Total
(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 group (Personnel cost to perform the process "establish dollars
"manage internal controls" per $1,000 revenue 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)

Systems cost to perform the process group (Systems cost to perform the process "establish dollars
"manage internal controls" per $100,000 revenue 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)
Number of FTEs that perform the process group (Number of FTEs who perform the process FTEs
"manage internal controls" per $1 billion revenue "establish internal controls, policies, and
on internal controls compliance") / (Total business
to the process group "manage internal controls" "establish internal controls, policies, and
on internal controls compliance") / Number of FTEs
resources") * 100
"manage taxes" per $1 billion revenue "manage taxes" / (Total business entity revenue * .
000000001)
Percentage of total finance function FTEs allocated (Number of FTEs who perform the process group percent
to the process group "manage taxes" "manage taxes" / Number of FTEs who perform the

Outsourced cost to perform the process "perform Outsourced cost to perform the process "perform dollars
planning/budgeting/forecasting" per $1,000 planning/budgeting/forecasting" / (Total business
revenue entity revenue *.0010)
Total cost to perform the process "perform (Total cost to perform the process "perform percent
planning/budgeting/forecasting" as a percentage of planning/budgeting/forecasting" / Total business
revenue entity revenue) * 100
Total cost to perform the process "perform Total cost to perform the process "perform dollars
planning/budgeting/forecasting" per process FTE planning/budgeting/forecasting" / Number of FTEs
who perform the process "perform
planning/budgeting/forecasting"
Total cost to perform the process "perform Total cost to perform the process "perform dollars
Systems cost to perform the process "perform (Percentage of internal costs of the process dollars
planning/budgeting/forecasting" per $100,000 "planning, budgeting, and forecasting" allocated to
revenue 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
Personnel cost to perform the process "perform (Percentage of internal costs of the process dollars
planning/budgeting/forecasting" per process FTE "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"

Personnel cost to perform the process "perform Personnel cost to perform the process "perform dollars
Cycle time in days to complete the budget Cycle time in days to complete the budget days
Cycle time in days to update/revise the rolling Cycle time in days to update/revise the rolling days
forecast forecast
Cycle time in days to prepare the financial forecast Cycle time in days to prepare the financial forecast days
Number of FTEs that perform the process "perform Number of FTEs who perform the process "perform FTEs
planning/budgeting/forecasting" per $1 billion planning/budgeting/forecasting" / (Total business
Number of budget versions produced before final Number of budget versions produced before final budget versions
approval approval
Percentage error for the inventory cost forecast Percentage error for the inventory cost forecast percent
Percentage error for the personnel cost forecast Percentage error for the personnel cost forecast percent
Percentage error for the total sales forecast Percentage error for the total sales forecast percent
Percentage of total finance function FTEs allocated (Number of FTEs who perform the process "perform percent
to the process "perform planning/ budgeting/ planning/budgeting/forecasting" / Number of FTEs
forecasting" who perform the function "manage financial
resources") * 100
Personnel cost to perform the processes "perform Personnel cost to perform the processes "perform dollars
cost accounting and control" and "perform cost cost accounting and control" and "perform cost
management" per process FTE management" FTEs / Number of FTEs who perform
the processes "perform cost accounting and
control" and "perform cost management"

Personnel cost to perform the processes "perform (Percentage of internal costs of the process dollars
cost accounting and control" and "perform cost "perform cost accounting and control" and
management" per $1,000 revenue "perform cost management" allocated to personnel
costs * Percentage of total cost of the process
"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
Total cost to perform the processes "perform cost Total cost to perform the processes "perform cost dollars
accounting and control" and "perform cost accounting and control" and "perform cost
management" per $1,000 revenue management" / (Total business entity revenue *
0.001)
Total cost to perform the processes "perform cost Total cost to perform the processes "perform cost dollars
accounting and control" and "perform cost accounting and control" and "perform cost
management" per process FTE management" / Number of FTEs who perform the
and "perform cost management"
Number of FTEs for the processes "perform cost Number of FTEs who perform the processes FTEs
accounting and control" and "perform cost "perform cost accounting and control" and
management" per $1 billion revenue "perform cost management" / (Total business entity
revenue * .000000001)
Percentage of total finance function FTEs allocated (Number of FTEs who perform the processes percent
to the processes "perform cost accounting and "perform cost accounting and control" and
control" and "perform cost management" "perform cost management" / Number of FTEs who
* 100

Systems cost to perform the processes "perform (Percentage of internal costs of the process dollars
cost accounting and control" and "perform cost "perform cost accounting and control" and
management" per $100,000 revenue "perform cost management" allocated to systesms
costs * Percentage of total cost of the process
"perform cost management" allocated to internal
costs * 0.0001 * Total cost to perform the
and "perform cost management") / (Total business
Total cost to perform the process "evaluate and Total cost to perform the process "evaluate and dollars
manage financial performance" per process FTE manage financial performance" / Number of FTEs
financial performance"
Total cost to perform the process "evaluate and Total cost to perform the process "evaluate and dollars
manage financial performance" per $1,000 manage financial performance" / (Total business
Systems cost to perform the process "evaluate and (Percentage of internal costs of the process dollars
manage financial performance" per $100,000 "evaluate and manage financial performance"
revenue 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

Personnel cost to perform the process "evaluate (Percentage of internal costs of the process dollars
and manage financial performance" per process "evaluate and manage financial performance"
FTE allocated to personnel 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") / Number of FTEs
financial performance"
Personnel cost to perform the process "evaluate Personnel cost to perform the process "evaluate dollars
and manage financial performance" per $1,000 and manage financial performance" / (Total
Total revenue per active customer Total business entity revenue / Number of total dollars
customers in customer master file that are active
Outsourced cost to perform the process "evaluate Outsourced cost to perform the process "evaluate dollars
and manage financial performance" per $1,000 and manage financial performance" / (Total
revenue business entity revenue *.0010)
Cycle time in days to perform financial evaluation Cycle time in days to perform financial evaluation days
of new customers of new customers
of new markets of new markets
of new products of new products
Number of FTEs for the process "evaluate and Number of FTEs who perform the process "evaluate FTEs
manage financial performance" per $1 billion and manage financial performance" / (Total
revenue business entity revenue * .000000001)
Revenue per employee for the current reporting Total business entity revenue / Number of business dollars
period entity employees

Revenue growth over the past three reporting ((Total business entity revenue - Total revenue over percent
periods the past three reporting periods) / Total revenue
over the past three reporting periods) * 100.0
EBITDA margin (current reporting period) (Earnings before interest, taxes, depreciation and percent
amortization for the current 12-month period / Total
business entity revenue) * 100.0
Compounded growth rate in earnings before (((Earnings before interest, taxes, depreciation and percent
interest, tax, depreciation and amortization over amortization for the current 12-month period
the past three reporting periods /Earnings before interest, taxes, depreciation and
amortization over the past three reporting periods)
^ 0.3333) - 1) * 100.0
Compounded growth rate of revenue over the past (((Total business entity revenue / Total revenue percent
three reporting periods over the past three reporting periods) ^ 0.3333) -
1) * 100.0
Percentage growth in EBITDA over the past three ((Earnings before interest, taxes, depreciation and percent
reporting periods 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
Percentage of employees with compensations (Number of employees with compensation affected percent
affected by profit by profit / Number of business entity employees) *
100.0
Percentage of employees with compensations (Number of employees with compensation affected percent
affected by budget versus actual variances by budget versus actual variances / Number of
business entity employees) * 100.0

Percentage of total finance function FTEs allocated (Number of FTEs who perform the process percent
to the process "evaluate and manage financial "evaluate and manage financial performance" /
performance" Number of FTEs who perform the function "manage
financial resources") * 100
Outsourced cost to perform the process "process Outsourced cost to perform the process "process dollars
customer credit" per $1,000 revenue customer credit" / (Total business entity revenue
*.0010)
Personnel cost to perform the process "process Personnel cost to perform the process "process dollars
customer credit" per $1,000 revenue customer credit" / (Total business entity revenue * .
001)
Total cost to perform the process "process (Total cost to perform the process "process percent
customer credit" as a percentage of revenue customer credit"/ Total business entity revenue) *
100
Total cost to perform the process "process Total cost to perform the process "process dollars
customer credit" per process FTE customer credit" / Number of FTEs who perform the
process "process customer credit"
customer credit" per $1 billion revenue customer credit" / (Total business entity revenue * .
000000001)
001)
Total cost to perform the process "process (Total cost to perform the process "process dollars
customer credit" per process FTE customer credit"/Number of FTEs who perform the
process "process customer credit")
Cycle time in days for credit approval Cycle time in days for credit approval days

Number of FTEs for the order to invoice cycle per (Number of FTEs who perform the process FTEs
$1 billion revenue "manage sales orders" + Number of FTEs who
perform the process "process customer credit" +
Number of FTEs who perform the process "invoice
customer") / (Total business entity revenue *
0.000000001)
Number of FTEs for the process "process customer Number of FTEs who perform the process "process FTEs
credit" per $1 billion revenue customer credit" / (Total business entity revenue * .
000000001)
Number of active customers per "process customer Number of active customers in business entity's active customers
credit" FTE customer master file / Number of FTEs who
perform the process "process customer credit"
Number of credit reviews per "process customer Credit reviews performed at account level by credit credit reviews
credit" FTE staff / Number of FTEs who perform the process
"process customer credit"
Percentage of total finance function FTEs allocated (Number of FTEs who perform the process "process percent
to the process "process customer credit" customer credit" / Number of FTEs who perform the
Outsourced cost to perform the process "invoice Outsourced cost to perform the process "invoice dollars
customer" per $1,000 revenue customer" / (Total business entity revenue *.0010)
Total cost to perform the process "invoice (Total cost to perform the process "invoice percent
customer" as a percentage of revenue customer" / Total business entity revenue) * 100.0
Total cost to perform the process "invoice Total cost to perform the process "invoice dollars
customer" per process FTE customer" / Number of FTEs who perform the
process "invoice customer"
customer" per $1 billion revenue customer" / (Total business entity revenue *
0.000000001)
customer" per $1,000 revenue customer" / (Total business entity revenue * .001)

customer" per invoice line item processed customer" / Number of line items billed/invoiced
customer" per invoice processed customer" / Number of invoices billed to customer
Systems cost to perform the process "invoice Systems cost to perform the process "invoice dollars
customer" per $100,000 revenue customer" / (Total business entity revenue * .
00001)
Systems cost to perform the process "process Systems cost to perform the process "process dollars
00001)
Personnel cost to perform the process "invoice Personnel cost to perform the process "invoice dollars
customer" per $1,000 revenue customer" / (Total business entity revenue * .001)
Cycle time in days between transmission of invoice Cycle time in calendar days from the transmission days
and shipment of goods or delivery of services of an invoice/bill to shipping/providing the
good/service
Cycle time in days to generate complete and Cycle time in days to generate complete and days
correct billing data correct billing data
Number of FTEs that perform the process "invoice Number of FTEs who perform the process "invoice FTEs
customer" per $1 billion revenue customer" / (Total business entity revenue * .
000000001)
Percentage of invoice line items invoiced using Percentage of invoice line items invoiced using percent
electronic or automatic methods electronic or automatic methods
Percentage of invoice line items processed error Percentage of invoice line items processed error percent
free the first time free the first time
Percentage of invoices automatically generated Percentage of invoices automatically generated percent
based on event triggers based on event triggers
Number of invoice line items processed per Number of line items billed/invoiced / Number of invoice line items
"invoice customer" FTE FTEs who perform the process "invoice customer"

Number of invoices processed per "invoice Number of invoices billed to customer / Number of invoices
customer" FTE FTEs who perform the process "invoice customer"
Number of line items per invoice Number of line items billed/invoiced / Number of invoice line items
invoices billed to customer
Value per line item billed Total value of line items billed/invoiced / Number of dollars
line items billed/invoiced
Percentage of invoice line items that are (Number of line items billed/invoiced in a foreign percent
denominated in a foreign currency currency / Number of line items billed/invoiced) *
100
Percentage of total finance function FTEs allocated (Number of FTEs who perform the process "invoice percent
to the process "invoice customer" customer" / Number of FTEs who perform the
Percentage of billed/invoiced line items offering a (Number of invoice line items billed/invoiced that percent
discount offer a discount / Number of line items
billed/invoiced) * 100
accounts receivable (AR)" per $1,000 revenue accounts receivable (AR)" / (Total business entity
revenue *.0010)
accounts receivable" per $100,000 revenue accounts receivable (AR)"/ (Total business entity
revenue * .00001)
accounts receivable" per process FTE accounts receivable (AR)" / Number of FTEs who
perform the process "process accounts receivable
(AR)"
accounts receivable" per $1,000 revenue accounts receivable (AR)"/ (Total business entity
revenue * .001)

Total cost to perform the process "process accounts (Total cost to perform the process "process percent
receivable" as a percentage of revenue accounts receivable" / Total business entity
revenue) * 100
Total cost to perform the process "process accounts Total cost to perform the process "process accounts dollars
receivable" per process FTE receivable" / Number of FTEs who perform the
process "process accounts receivable (AR)"
receivable" per $1 billion revenue receivable" / (Total business entity revenue * .
000000001)
receivable" per $1,000 revenue receivable" / (Total business entity revenue * .001)
receivable" per customer receipt receivable" / Number of receipts processed
Cycle time in days from transmission of invoice to Cycle time in calendar days from invoicing a days
receipt of payment customer to the receipt of payment
Days sales outstanding Average days sales outstanding in accounts days
receivable
Number of FTEs that perform the process "process Number of FTEs who perform the process "process FTEs
accounts receivable (AR)" per $1 billion revenue accounts receivable (AR)" / (Total business entity
revenue * .000000001)
Percentage of total receipts that are processed (Number of receipts processed error-free first time / percent
error free the first time Number of receipts processed) * 100
Outstanding payment days as a proportion of Average days sales outstanding in accounts days
standard payment days receivable / Standard payment terms in calendar
days for accounts receivable
Percentage of receipts received electronically or Percentage of receipts received electronically or percent
automatically automatically

Percentage of invoice line items paid in full the first (Number of billed/invoiced line items that are paid percent
time in full the first time / Number of line items
Percentage of line items billed/invoiced paid on (Number of billed/invoiced line items that are paid percent
time on time / Number of line items billed/invoiced) *
100.0
Percentage of manual receipts (Number of receipts processed that are received percent
manually / Number of receipts processed) * 100.0
Percentage of receipts automatically matched to (Number of receipts that are automatically percent
open items in the accounts receivable sub ledger matched to open items in the accounts receivable
sub ledger / Number of receipts processed) * 100
Accounts receivable per $1,000 revenue Value of accounts receivable outstanding / (Total dollars
Percentage of receipts received electronically (Number of receipts processed that are received percent
electronically / Number of receipts processed) *
100.0
Number of receipts processed per "process Number of receipts processed / Number of FTEs receipts
accounts receivable" FTE who perform the process "process accounts
receivable (AR)"
Number of customer accounts per "process Number of customers in the customer master file / customer accounts
accounts receivable" FTE Number of FTEs who perform the process "process
accounts receivable (AR)"
Number of invoices per "process accounts Number of invoices billed to customer/Number of Invoices
receivable" FTE FTEs who perform the process "process accounts
receivable (AR)"
Number of invoice line items per receipt Number of line items billed/invoiced / Number of invoice line items
receipts processed

to the processes "process accounts receivable "process accounts receivable (AR)" + Number of
(AR)," "manage and process collections," and FTEs who perform the process "manage and
"manage and process adjustments/deductions" process collections" + Number of FTEs who
perform the process "manage and process
adjustments/deductions") / Number of FTEs who
* 100
to the process "process accounts receivable (AR)" accounts receivable (AR)" / Number of FTEs who
* 100
Personnel cost to perform the process "process Percentage of internal costs of the process percent
accounts receivable" as a percentage of the total "process accounts receivable" allocated to
cost for the process personnel costs * Percentage of total cost of the
process "process accounts receivable" allocated to
internal costs * 0.01
Systems cost to perform the process "process (Systems cost to perform the process "process percent
accounts receivable" as a percentage of the total accounts receivable (AR)" / Total cost to perform
cost of the process the process "process accounts receivable") * 100
Systems cost to perform the process "manage and Systems cost to perform the process "manage and dollars
process collections" per $100,000 revenue process collections" / (Total business entity
revenue * .00001)
Personnel cost to perform the process "manage Personnel cost to perform the process "manage dollars
and process collections" per $1,000 revenue and process collections" / (Total business entity
revenue * .001)
Total cost to perform the process "manage and (Total cost to perform the process "manage and percent
process collections" as a percentage of revenue process collections" / (Total business entity
revenue)) * 100

Total cost to perform the process "manage and Total cost to perform the process "manage and dollars
process collections" per $1 billion revenue process collections" / (Total business entity
revenue * .000000001)
process collections" per $1,000 revenue process collections" / (Total business entity
revenue * .001)
process collections" per active customer process collections" / Number of active customers
in business entity's customer master file
process collections" per process FTE process collections" / Number of FTEs who perform
the process "manage and process collections"
Total cost to perform the process "manage and (Total cost to perform the process "manage and dollars
process collections" per customer receipt process collections"/Number of receipts processed)
Outsourced cost to perform the process "manage Outsourced cost to perform the process "manage dollars
and process collections" per $1,000 revenue and process collections" / (Total business entity
revenue *.0010)
Percentage of invoice line items that are adjusted (Number of billed/invoiced line items that are percent
by the customer prior to payment adjusted prior to paying / Number of line items
Number of FTEs for the process "manage and Number of FTEs who perform the process "manage FTEs
process collections" per $1 billion revenue and process collections" / (Total business entity
revenue * .000000001)
Total uncollectable balances as a percentage of (Total value of uncollectable balances / Total percent
revenue business entity revenue) * 100
Number of active customers managed ly per Number of active customers in business entity's customers
"manage and process collections" FTE customer master file / Number of FTEs who
perform the process "manage and process
collections"

Number of invoices per "manage and process Number of invoices billed to customer/Number of Invoices
collections" FTE FTEs who perform the process "manage and
process collections"
to the process "manage and process collections" "manage and process collections" / Number of FTEs
resources") * 100
and process adjustments/deductions" per $1,000 and process adjustments/deductions" / (Total
process adjustments/deductions" per $1,000 process adjustments/deductions" / (Total business
and process adjustments/deductions" per $1,000 and process adjustments/deductions" / (Total
Systems cost to perform the process "manage and Systems cost to perform the process "manage and dollars
process adjustments/deductions" per $100,000 process adjustments/deductions" / (Total business
Cycle time in days to resolve adjustments Cycle time in calendar days from identifying an days
adjustment to fully resolving and reflecting it in the
accounting records
Number of FTEs for the process "manage and Number of FTEs who perform the process "manage FTEs
process adjustments/deductions" per $1 billion and process adjustments/deductions" / (Total
Number of adjustments and deductions per Number of adjustments/deductions / Number of adjustments and
"manage and process adjustments/deductions" FTE FTEs who perform the process "manage and deductions
process adjustments/deductions"

to the process "manage and process "manage and process adjustments/deductions" /
adjustments/deductions" Number of FTEs who perform the function "manage
financial resources") * 100
policies and procedures" per $1,000 revenue policies and procedures" / (Total business entity
revenue *.0010)
financial policies and procedures" per $1,000 policies and procedures" / (Total business entity
Systems cost to perform the process "manage Systems cost to perform the process "manage dollars
financial policies and procedures" per $100,000 policies and procedures" / (Total business entity
Total cost to perform the process "manage financial Total cost to perform the process "manage policies dollars
policies and procedures" per $1,000 revenue and procedures" / (Total business entity revenue *
0.001)
Number of FTEs who perform the process "manage Number of FTEs who perform the process "manage FTEs
financial policies and procedures" per $1 billion policies and procedures" / (Total business entity
revenue revenue * .000000001)
to the process "manage policies and procedures" "manage policies and procedures" / Number of
FTEs who perform the function "manage financial
resources") * 100
general accounting" per $1,000 revenue general accounting" / (Total business entity
revenue *.0010)
Total cost to perform the process "perform general Total cost to perform the process "perform general dollars
accounting" per $1,000 revenue accounting" / (Total business entity revenue *
0.001)

accounting" per journal entry line item accounting" / Number of journal entry line items
processed
accounting" per process FTE accounting"/ Number of FTEs who perform the
process "perform general accounting"
Systems cost to perform the process "perform Systems cost to perform the process "perform dollars
revenue * 0.00001)
revenue * 0.001)
general accounting" per process FTE general accounting" / Number of FTEs who perform
the process "perform general accounting"
Cycle time in days to complete the monthly Cycle time in days to complete monthly financial days
financial close close
Cycle time in days to produce period-end Cycle time in calendar days from running the initial days
management reports trial balance to completing the period-end
management report
Manual journal entry percentage Percentage of journal entry line items from a percent
manual recurring source + Percentage of journal
entry line items from a manual non-recurring
source
Number of FTEs that perform the process "perform Number of FTEs who perform the process "perform FTEs
general accounting" per $1 billion revenue general accounting" / (Total business entity
revenue * .000000001)
Percentage of journal entry line items processed Percentage of journal entry line items processed percent
error free the first time error free the first time
Percentage change in business entity's gross Percentage change in business entity's gross percent
margin over the past three years margin over the past three years

Number of journal entry line items per FTE who Number of journal entry line items processed / journal entry line
performs the process "perform general accounting" Number of FTEs who perform the process "perform items
general accounting"
Number of accounts per FTE who performs the Number of accounts in the chart of accounts / accounts
process "perform general accounting" Number of FTEs who perform the process "perform
general accounting"
Number of accounts in the chart of accounts Number of accounts in the chart of accounts accounts
Percentage of accounts that are standard with the (Number of standard accounts in chart of percent
business units reporting to your site accounts / Number of accounts in the chart of
accounts) * 100.0
to the process "perform general accounting" general accounting" / Number of FTEs who perform
fixed-asset accounting" per $1,000 revenue fixed asset accounting" / (Total business entity
revenue *.0010)
Total cost to perform the fixed assets cycle per (Total cost to perform the process "perform capital dollars
$1,000 revenue 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

Total cost to perform the fixed assets cycle per (Total cost to perform the process "perform capital dollars
cycle FTE planning and project approval"+Total cost to
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
accounting"+Number of FTEs who perform the
process "perform fixed asset accounting")
Systems cost of the fixed assets cycle per (Systems cost to perform the process "perform dollars
$100,000 revenue 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
Systems cost of the process "perform fixed asset Systems cost to perform the process "perform fixed dollars
accounting" per $100,000 revenue asset accounting" / (Total business entity revenue *
0.000010)
fixed-asset accounting" per $1,000 revenue fixed asset accounting" / (Total business entity
revenue * 0.001)
fixed asset accounting" per fixed asset transaction fixed asset accounting" / Number of fixed asset
transactions
Total cost of repair and maintenance per $1,000 Cost to repair and maintain fixed assets / (Gross dollars
gross value of fixed assets value of fixed assets * 0.0010)
Total cost of the depreciation expense per $1,000 Depreciation expense for fixed assets / (Total dollars

Total cost to perform the fixed assets cycle as ((Total cost to perform the process "perform capital percent
percentage of revenue planning and project approval" + Total cost to
"perform fixed asset accounting") / Total business
entity revenue) * 100.0
Total cost to perform the fixed assets cycle per $1 (Total cost to perform the process "perform capital dollars
billion revenue planning and project approval" + Total cost to
"perform fixed asset accounting") / (Total business
Total cost to perform the process "perform fixed Total cost to perform the process "perform fixed dollars
asset accounting" per $1,000 revenue asset accounting" / (Total business entity revenue *
0.0010)
Total cost to perform the process "perform fixed Total cost to perform the process "perform fixed dollars
asset accounting" per fixed asset transaction asset accounting" / Number of fixed asset
transactions
Cycle time in days to capitalize a fixed asset Cycle time in calendar days to capitalize a fixed days
purchase asset purchase
Cycle time in days to close a capital project Cycle time in days to close a capital project days
Cycle time in days to complete an approved capital Cycle time in days to complete an approved capital days
expenditure plan expenditure plan
Return on fixed assets Return on fixed assets percent
Fixed asset turnover Total business entity revenue / Net book value of percent
fixed assets
Number of FTEs who perform the process "perform Number of FTEs who perform the process "fixed FTEs
fixed-asset accounting" per $1 billion revenue asset management and accounting" / (Total

Number of FTEs to perform the fixed assets cycle (Number of FTEs who perform the process "perform FTEs
per $1 billion revenue 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") /
Percentage of approved capital projects considered Percentage of approved capital projects considered percent
within or on budget for spending within or on budget for spending
Percentage of capital projects budgeted and ((Number of capital projects approved in the past percent
approved in the capital expenditure plan 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 Percentage of capital projects completed on time percent
Number of journal entry line items for fixed asset Number of journal entry line items processed to journal entry line
transactions per fixed asset accounting FTE record fixed asset transactions / Number of FTEs items
who perform the process "fixed asset management
and accounting"
Number of fixed assets managed per "perform Number of fixed assets managed / Number of FTEs fixed assets
fixed asset accounting" FTE who perform the process "fixed asset management
and accounting"
Number of fixed assets transactions per FTE who Number of fixed asset transactions / Number of fixed asset
performs the process "perform fixed-asset FTEs who perform the process "perform fixed asset transactions
accounting" accounting"
Fixed asset transactions resulting from physical Percentage of annual fixed asset transactions percent
inventories as a percentage of total fixed asset resulting from physical inventories
transactions
Net value of fixed assets as a percentage of gross (Net book value of fixed assets / Gross value of percent
value of fixed assets fixed assets) * 100.0

to the process "perform fixed asset accounting" fixed asset accounting" / Number of FTEs who
* 100
to the fixed assets cycle "perform fixed asset accounting" + Number of FTEs
who perform the process "perform capital planning
and project approval" + Number of FTEs who
accounting") / Number of FTEs who perform the
financial reporting" per $1,000 revenue financial reporting" / (Total business entity revenue
*.0010)
Total cost to perform the process "perform financial Total cost to perform the process "perform financial dollars
reporting" per $1,000 revenue reporting" / (Total business entity revenue * 0.001)
* 0.00001)
* 0.001)
Total cost to perform the process "perform financial (Total cost to perform the process "perform dollars
reporting" per process FTE financial reporting"/Number of FTEs who perform
the process "perform financial reporting")
Cycle time in days from producing flash reports to Cycle time in calendar days from producing flash days
completing consolidated financial statements reports and completing the consolidated financial
statements

Cycle time in calendar days from producing Cycle time in calendar days from producing days
monthly flash reports to completing the monthly monthly flash reports and completing the monthly
consolidated financial statements consolidated financial statements
Cycle time in days between completion of Cycle time in days between completion of days
consolidated financial statements and the release consolidated financial statements and the release
of earnings of earnings
Cycle time in days between completion of Cycle time in days between completion of days
quarterly consolidated financial statements and quarterly consolidated financial statements and
the release of earnings the release of earnings
Cycle time in days to complete the monthly Cycle time in days to complete the monthly days
consolidated financial statements consolidated financial statements
Number of FTEs who perform the process "perform Number of FTEs who perform the process "perform FTEs
financial reporting" per $1 billion revenue financial reporting" / (Total business entity revenue
* .000000001)
to the process "perform financial reporting" financial reporting" / Number of FTEs who perform
capital planning and project approval" per $1,000 capital planning and project approval" / (Total
Actual capital expenditure as a percentage of (Actual capital spending two years prior / Capital percent
budgeted capital expenditures for two years prior expenditure budget two years prior) * 100.0
Actual capital expenditure as a percentage of (Actual capital spending one year prior / Capital percent
budgeted capital expenditures for one year prior expenditure budget one year prior) * 100.0
Personnel cost to perform the process" perform Personnel cost to perform the process "perform dollars
capital planning and project approval" per $1,000 capital planning and project approval" / (Total
capital planning and project approval" per capital planning and project approval" / (Total

Total cost of the process "perform capital planning Total cost to perform the process "perform capital dollars
and project approval" per $1,000 revenue planning and project approval" / (Total business
Cycle time in days to approve a capital project Cycle time in days to approve a capital project days
Actual capital expenditure as a percentage of (Actual capital spending for most recent year / percent
budgeted capital expenditures for the most recent Capital expenditure budget for most recent year) *
year 100.0
Number of FTEs for the process "perform capital Number of FTEs who perform the process "perform FTEs
planning and project approval" per $1 billion capital planning and project approval" / (Total
to the process "perform capital planning and capital planning and project approval" / Number of
project approval" FTEs who perform the function "manage financial
resources") * 100
capital project accounting" per $1,000 revenue capital project accounting" / (Total business entity
revenue *.0010)
Total cost to perform the process "perform capital Total cost to perform the process "perform capital dollars
project accounting" per $1,000 revenue project accounting" / (Total business entity revenue
* 0.0010)
Total cost of the process "perform capital project Total cost to perform the process "perform capital dollars
accounting" per approved capital project project accounting" / Number of capital projects
approved in the past 12 months
revenue * 0.000010)
revenue * 0.001)

Total cost to perform the process "perform capital (Total cost to perform the process "perform capital dollars
project accounting" per process FTE project accounting"/Number of FTEs who perform
the process "perform capital project accounting")
Number of FTEs who perform the process "perform Number of FTEs who perform the process "perform FTEs
capital project accounting" per $1 billion revenue capital project accounting" / (Total business entity
revenue * 0.000000001)
Number of capital projects not budgeted as a (Approved and non-budgeted capital projects / percent
percentage of approved projects Number of capital projects approved in the past 12
months) * 100.0
to the process "perform capital project accounting" capital project accounting" / Number of FTEs who
* 100
Outsourced cost to perform the process "report Outsourced cost to perform the process "report dollars
time" per $1,000 revenue time" / (Total business entity revenue *.0010)
Systems cost to perform the process "report time" Systems cost to perform the process "report time" / dollars
per employee paid Total number of employees paid
Personnel cost to perform the process "report time" Personnel cost to perform the process "report time" dollars
per $1,000 revenue / (Total business entity revenue *.0010)
Personnel cost to perform the process "report time" (Percentage of internal costs of the process "report dollars
per employee paid time" allocated to personnel costs * Percentage of
total cost of the process "report time" allocated to
internal costs * 0.0001 * Total cost to perform the
process "report time") / Total number of employees
paid
Total cost to perform the process "report time" per Total cost to perform the process "report time" / dollars
employee paid Total number of employees paid

time record processed Number of time records processed
Cycle time in business days to process time record Cycle time in business days from receiving the days
data and enter into payroll system time record from the employee and entering the
data into the payroll system
Number of FTEs for the process "report time" per Number of FTEs who perform the process "report FTEs
$1 billion revenue time" / (Total business entity revenue *
0.000000001)
Number of FTEs for the process "report time" per Number of FTEs who perform the process "report FTEs
1,000 employees paid time" / (Total number of employees paid * 0.001)
Percentage of time records that are processed first (Number of total time records processed error-free percent
time error free the first time / Number of time records processed)
* 100
Percentage of time records that are returned to the (Number of total time records returned to percent
employee/field for validation and/or correction field/employee for validation and/or correction /
Number of time records processed) * 100
Percentage of time records that are submitted Percentage of time records submitted electronically percent
electronically
Percentage of time records that are entered Percentage of time records entered manually percent
manually into the payroll system
Number of time records processed per "report Number of time records processed / Number of time records
time" FTE FTEs who perform the process "report time"
Percentage of total finance function FTEs allocated (Number of FTEs who perform the process "report percent
to the process "report time" time" / Number of FTEs who perform the function
"manage financial resources") * 100

Percentage of total payroll FTEs performing the (Number of FTEs who perform the process "report percent
"report time" process 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
pay" per $1,000 revenue pay" / (Total business entity revenue *.0010)
pay" per $1,000 revenue pay" / (Total business entity revenue *.0010)
Personnel cost to perform the process "manage (Percentage of internal costs of the process dollars
pay" per employee paid "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
Systems cost to perform the process "manage pay" (Percentage of internal costs of the process dollars
per employee paid "manage pay" allocated to systesms 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" per Total cost to perform the process "manage pay" / dollars
employee paid Total number of employees paid
payroll disbursement Number of payroll disbursements
Cycle time in business days to reflect a new Cycle time in business days from the effective date days
employee in the payroll system of hire for a new employee until they are included
in the payroll system

Cycle time in business days to remove a Cycle time in business days from the effective date days
terminated employee from the payroll system that an employee is terminated until they are
removed from the payroll system
Cycle time in business days to resolve a payroll Cycle time in business days from when an error is days
error identified/reported to when it is fully resolved and
reflected in the accounting records
Cycle time in business days from the payroll Cycle time in business days from the payroll days
system cut-off date until payroll transmit date system cut-off date until payroll transmit date
Cycle time in business days between the time Cycle time in business days between the time days
period cut-off for employees and the payroll period cut-off for employees and the payroll
transmit date transmit date
Cycle time in business days from HR/benefits Cycle time in business days from HR/benefits days
system cut-off until payroll system cut-off date system cut-off until payroll system cut-off date
Number of FTEs for the process "manage pay" per Number of FTEs who perform the process "manage FTEs
$1 billion revenue pay" / (Total business entity revenue *
0.000000001)
Number of FTEs for the process "manage pay" per Number of FTEs who perform the process "manage FTEs
1,000 employees paid pay" / (Total number of employees paid * 0.001)
Number of voided checks/payments as a (Number of checks/payments voided during the percent

percentage of payroll disbursements year / Number of payroll disbursements) * 100
Number of payroll-related inquiries as a percentage (Number of payroll inquiries received / Number of percent
of payroll disbursements payroll disbursements) * 100
Payment errors as a percentage of total payroll (Number of payroll disbursements that have errors percent
disbursements identified after distribution / Number of payroll
disbursements) * 100
Percentage of payroll disbursements that are (Number of payroll disbursements that are manual percent
manual checks/payments checks / Number of payroll disbursements) * 100

Percentage of payroll disbursements that include (Number of payroll disbursements for retroactive percent
retroactive pay adjustments pay adjustments or included retroactive pay
adjustments / Number of payroll disbursements) *
100
Percentage of employees receiving payroll Percentage of employees receiving payroll percent
disbursements via direct deposit disbursements via direct deposit
Number of payroll disbursements processed per Number of payroll disbursements / Number of FTEs disbursements
"manage pay" FTE who perform the process "manage pay"
Number of manual checks/payments per "process Number of payroll disbursements that are manual manual cheques
payroll" FTE checks / (Number of FTEs who perform the process
"report time" + Number of FTEs who perform the
process "manage pay" + Number of FTEs who
perform the process "process payroll taxes")
Business days the HR/Benefits system is open for Number of business days HR/Benefit system is days
employee data changes, new hires and termination open for employee data changes, new hires, and
during payroll period terminations during payroll period
to the process "manage pay" "manage pay" / Number of FTEs who perform the
Percentage of total payroll FTEs performing the (Number of FTEs who perform the process percent
"manage pay" process "manage pay" / (Number of FTEs who perform the
process "report time"+Number of FTEs who
perform the process "manage pay"+Number of
FTEs who perform the process "process payroll
taxes")) * 100
payroll taxes" per $1,000 revenue payroll taxes" / (Total business entity revenue
*.0010)
Total cost to perform the process "process payroll Total cost to perform the process "process payroll dollars
taxes" per $1,000 revenue taxes" / (Total business entity revenue * 0.001)

Total cost to perform the process "process payroll Total cost to perform the process "process payroll dollars
taxes" per employee paid taxes" / Total number of employees paid
Systems cost to perform the process "process (Percentage of internal costs of the process "report dollars
payroll taxes" per employee paid payroll taxes" allocated to systesms costs *
Percentage of total cost of the process "report
payroll taxes" allocated to internal costs * 0.0001 *
payroll taxes" per $1,000 revenue payroll taxes" / (Total business entity revenue
*.0010)
Personnel cost to perform the process "process (Percentage of internal costs of the process "report dollars
payroll taxes" per employee paid payroll taxes" allocated to personnel costs *
Percentage of total cost of the process "report
payroll taxes" allocated to internal costs * 0.0001 *
Cycle time in business days from notification of Cycle time in business days from notification of days
required garnishment to the time the garnishment required garnishment to the time the garnishment
is processed in the payroll system and scheduled is processed in the payroll system and scheduled
for withholding for withholding
Number of FTEs for the process "process payroll Number of FTEs who perform the process "process FTEs
taxes" per $1 billion revenue payroll taxes" / (Total business entity revenue *
0.000000001)
Number of FTEs for the process "process payroll Number of FTEs who perform the process "process FTEs
taxes" per 1,000 employees paid payroll taxes" / (Total number of employees paid *
0.001)

Percentage of total payroll FTEs performing the (Number of FTEs who perform the process "process percent
"process payroll taxes" 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
to the process "process payroll taxes" payroll taxes" / Number of FTEs who perform the
accounts payable" per $1,000 revenue accounts payable" / (Total business entity revenue
*.0010)
payable" per invoice processed payable" / Number of invoices processed
accounts payable" per process FTE accounts payable" / Number of FTEs who perform
the process "process accounts payable"
accounts payable" per $1,000 purchases accounts payable" / (Value of all materials and
* 0.001)
accounts payable" per $100,000 purchases accounts payable" / (Value of all materials and
* 0.00001)

Total cost to perform the process "process accounts (Total cost to perform the process "process percent
payable" as a percentage of revenue accounts payable" / Total business entity revenue)
* 100
payable" per process FTE payable" / Number of FTEs who perform the
process "process accounts payable"
payable" per $1 billion revenue payable" / (Total business entity revenue * .
000000001)
payable" per $1,000 purchases payable" / (Value of all materials and services
purchased * 0.001)
payable" per $1,000 revenue payable" / (Total business entity revenue * 0.001)
payable" per disbursement/payment payable" / Total number of disbursements
excluding T&E disbursements
payable" per invoice line item processed payable" / Number of invoice line items processed
Value of purchases (in millions) per "process Value of all materials and services purchased / dollars
accounts payable" FTE (Number of FTEs who perform the process "process
accounts payable" * 1000000)
Cycle time in days from receipt of invoice until Cycle time in calendar days from receipt of an days
payment is transmitted invoice until payment is transmitted
Cycle time in days to resolve an invoice error Cycle time in calendar days from discovering an days
invoice error to its resolution
Cycle time in hours to enter invoice data into the Cycle time in hours from the receipt of an invoice hours
system to its entry into the accounts payable/invoicing
system

Cycle time in days from receipt of invoice until Cycle time in calendar days to process and days
approved and scheduled for payment approve a payment/disbursement from receipt of
invoice to when it is approved and scheduled for
payment
Number of FTEs that perform the process "process Number of FTEs who perform the process "process FTEs
accounts payable (AP)" per $1 billion revenue accounts payable" / (Total business entity revenue
* 0.000000001)
Payables outstanding per $1,000 revenue Value of accounts payable / (Total business entity dollars
revenue * 0.0010)
Percentage of invoice line items matched with a (Number of invoice line items that are matched percent
purchase order with purchase order / Number of invoice line items
processed) * 100
Percentage of invoice line items paid on time Percentage of invoice line items paid on time percent
Percentage of disbursements that are first time (Number of disbursements processed error-free the percent
error free first time / Total number of disbursements
excluding T&E disbursements) * 100
Percentage of discounts available that are taken (Number of invoice line items that are paid within percent
the discount period / Number of invoice line items
received that offer a discount) * 100
Percentage of invoices paid within the discount (Number of invoices paid within discount period / percent
period Number of invoices processed) * 100.0
Percentage of invoices which are manually keyed (Number of invoice line items entered by manual percent
into the financial system keying / Number of invoice line items processed) *
100
Percentage of invoice line items received Percentage of invoice line items received percent
electronically electronically
Percentage of invoice line items that are matched (Number of invoice line items that are matched the percent
the first time first time / Number of invoice line items processed)
* 100

Number of FTEs who perform the process "process Number of FTEs who perform the process "process FTEs
accounts payable" per $1 billion purchases accounts payable" / (Value of all materials and
Number of invoice line items processed per Number of invoice line items processed / Number invoice line items
"process accounts payable" FTE of FTEs who perform the process "process accounts
payable"
Number of invoices processed per "process Number of invoices processed / Number of FTEs invoices
accounts payable" FTE who perform the process "process accounts
payable"
Number of disbursements per "process accounts Total number of disbursements excluding T&E disbursements
payable" FTE disbursements / Number of FTEs who perform the
process "process accounts payable"
Number of invoiced line items per $1,000 Number of invoice line items processed / (Value of invoice line items
purchases all materials and services purchased * 0.001)
to the process "process accounts payable" accounts payable" / Number of FTEs who perform
Outsourced cost to perform the process "process Percentage of total cost of the process "Process dollars
accounts payable" as a percentage of the total cost accounts payable" (10756) allocated to external
of the process cost
Overhead and other cost to perform the process (Percentage of total cost of the process "Process percent
"process accounts payable" as a percentage of the accounts payable" (10756) allocated to internal
total cost of the process cost * Percentage of internal cost of the process
"Process accounts payable" (10756) allocated to
overhead and other costs) *.01
Systems cost to perform the process "process (Systems cost to perform the process "process percent
accounts payable" as a percentage of the total cost accounts payable" / Total cost to perform the
of the process process "process accounts payable") * 100

Personnel cost to perform the process "process (Personnel cost to perform the process "process percent
accounts payable" as a percentage of total process accounts payable" / Total cost to perform the
cost process "process accounts payable") * 100
expense reimbursements" per process FTE expense reimbursements" / Number of FTEs who
perform the process "process expense
reimbursements"
expense reimbursements" per $100,000 revenue expense reimbursements" / (Total business entity
revenue * 0.00001)
Personnel cost to perform process "process Personnel cost to perform the process "process dollars
revenue * 0.001)
Total cost to perform the process "process expense (Total cost to perform the process "process percent
reimbursements" as a percentage of revenue expense reimbursements" / Total business entity
revenue) * 100
Total cost to perform the process "process expense Total cost to perform the process "process expense dollars
reimbursements" per process FTE reimbursements" / Number of FTEs who perform
the process "process expense reimbursements"
reimbursements" per $1 billion revenue reimbursements" / (Total business entity revenue
* .000000001)
reimbursements" per $1,000 of T&E expenditures reimbursements" / (Total value of T&E expenditures
* 0.001)
reimbursements" per $1,000 revenue reimbursements" / (Total business entity revenue *
0.001)

reimbursements" per T&E disbursement reimbursements" / Number of T&E disbursements
Personnel cost of the process "process expense (Total cost to perform the process "process dollars
reimbursements" per $100,000 of T&E expense reimbursements" * Percentage of total
expenditures cost of the process "Process expense
reimbursements" (10757) allocated to internal cost
* Percentage of internal cost of the process
"Process expense reimbursements" (10757)
allocated to personnel cost * .0001) / (Total value
of T&E expenditures * 0.00001)
Systems cost of the process "process expense (Total cost to perform the process "process dollars
reimbursements" per $100,000 of T&E expense reimbursements" * Percentage of total
expenditures cost of the process "Process expense
reimbursements" (10757) allocated to internal cost
* Percentage of internal cost of the process
"Process expense reimbursements" (10757)
allocated to systems cost * .0001) / (Total value of
T&E expenditures * 0.00001)
revenue *.0010)
Cycle time in days to approve and schedule T&E Cycle time in calendar days from the receipt of an days
reimbursements expense report to its approval and scheduling for
payment
expense reimbursements" per $1 million T&E expense reimbursements" / (Total value of T&E
expenditures expenditures * 0.000001)
expense reimbursements" per $1 billion revenue expense reimbursements" / (Total business entity
revenue * 0.000000001)

Percentage of expense report exception line items (Number of expense report line items with percent
exceptions / Expense report line items) * 100
Percentage of total T&E expenditures made using (Total value of cash advances / Total value of T&E percent
cash advances expenditures) * 100.0
Number of T&E disbursements per "process Number of T&E disbursements / Number of FTEs disbursements
expense reimbursements" FTE who perform the process "process expense
reimbursements"
Number of expense report line items per FTE who Expense report line items / Number of FTEs who expense report line
performs the process "process expense perform the process "process expense items
reimbursements" reimbursements"
Number of expense report line items per $1,000 Expense report line items / (Total value of T&E expense report line
T&E expenditure expenditures * 0.001) items
to the process "process expense reimbursements" expense reimbursements" / Number of FTEs who
* 100
Personnel cost of the process "process expense (Percentage of total cost of the process "Process percent
reimbursements" as a percentage of total cost for expense reimbursements" (10757) allocated to
the process internal cost * Percentage of internal cost of the
process "Process expense reimbursements"
(10757) allocated to personnel cost) * .01
Systems cost to perform the process "process (Percentage of total cost of the process "Process percent
expense reimbursements" as a percentage of the expense reimbursements" (10757) allocated to
total cost of the process internal cost * Percentage of internal cost of the
(10757) allocated to systems cost) *.01

Overhead and other cost to perform the process (Percentage of total cost of the process "Process percent
"process expense reimbursements" as a expense reimbursements" (10757) allocated to
percentage of the total cost of the process internal cost * Percentage of internal cost of the
(10757) allocated to overhead and other costs)
*.01
Outsourced cost to perform the process "process Percentage of total cost of the process "Process percent
expense reimbursements" as a percentage of the expense reimbursements" (10757) allocated to
total cost of the process external cost
Cycle time in hours to initiate, approve, and Cycle time in hours to initiate, approve, and hours
dispatch a wire transfer dispatch a wire transfer
Cycle time in hours to reconcile a single bank Cycle time in days to reconcile a single bank hours
account account from bank account statement receipt
through ending book balance reconciliation
Outsourced cost to perform the process "establish Outsourced cost to perform the process "establish dollars
internal controls, policies, and procedures" per internal controls, policies, and procedures" / (Total
$1,000 revenue business entity revenue *.0010)
Total cost to perform the process "establish internal Total cost to perform the process "establish internal dollars
controls, policies, and procedures" per $1,000 controls, policies, and procedures" / (Total business
Risk assessment cost as a percentage of total cost Percentage of cost to perform the process percent
to perform the process "establish internal controls, "establish internal controls, policies, and
policies, and procedures" procedures" allocated to risk assessment
Systems cost to perform the process "establish Systems cost to perform the process "establish dollars
Personnel cost to perform the process "establish Personnel cost to perform the process "establish dollars

Number of FTEs for the process "establish internal Number of FTEs who perform the process FTEs
controls, policies, and procedures" per $1 billion "establish internal controls, policies, and
revenue procedures" / (Total business entity revenue *
0.000000001)
Percentage of independent members on the audit (Number of audit committee independent percent
committee 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
Percentage of independent members on the (Number of compensation committee independent percent

compensation committee members / (Number of compensation committee
independent members on the compensation
committee + Number of compensation committee
independent members)) * 100.0
Percentage of independent members on the (Number of governance committee independent percent

governance committee members / (Number of governance committee
independent members on the governance
committee + Number of governance committee
Percentage of independent, outside directors on (Number of independent or outside directors on percent

the board the board / Number of directors on the board) *
100.0
to the process "establish internal controls, policies, "establish internal controls, policies, and
and procedures" procedures" / Number of FTEs who perform the

Percentage of other non-independent members on (Number of other non-independent members on percent
the audit committee the audit committee / (Number of audit committee
independent members on the audit committee +
Number of audit committee independent
members)) * 100.0

the compensation committee 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

the governance committee the governance committee / (Number of
governance committee officers/employees +
governance committee + Number of governance
committee independent members)) * 100.0
Percentage of officers/employees on the audit (Number of audit committee officers/employees / percent

committee (Number of audit committee officers/employees +
audit committee + Number of audit committee
Percentage of officers/employees on the (Number of compensation committee percent

compensation committee officers/employees / (Number of compensation
committee officers/employees + Number of other
non-independent members on the compensation
committee + Number of compensation committee

Percentage of officers/employees on the (Number of governance committee percent
governance committee officers/employees / (Number of governance
committee officers/employees + Number of other
non-independent members on the governance
committee + Number of governance committee
Outsourced cost to perform the process "operate Outsourced cost to perform the process "operate dollars
controls and monitor compliance with internal controls and monitor compliance with internal
controls policies and procedures" per $1,000 controls policies and procedures" / (Total business
revenue entity revenue *.0010)
Personnel cost to perform the process "operate Personnel cost to perform the process "operate dollars
Systems cost to perform the process "operate Systems cost to perform the process "operate dollars
Total cost to perform the process "operate controls Total cost to perform the process "operate controls dollars
and monitor compliance with internal controls and monitor compliance with internal controls
policies and procedures" per $1,000 revenue policies and procedures" / (Total business entity
revenue * 0.0010)
Cycle time in calendar days (including weekends) Cycle time in calendar days (including weekends) days
from identification of change in risk until changes from identification of change in risk until changes
to risk management policies and procedures are to risk management policies and procedures are
completed and ready for completed and ready for
deployment/communication/implementation by the deployment/communication/implementation by the
business entity business entity

Cycle time in calendar days (including weekends) Cycle time in calendar days (including weekends) days
from the identification of a control violation until from the identification of a control violation until
the violation is reported/communicated to the the violation is reported/communicated to the
control or process owner control or process owner
Cycle time in days from reporting of a control Cycle time in days from reporting of a control days
violation until investigation is completed and violation until investigation is completed and
remediation steps/control changes are developed remediation steps/control changes are developed
Cycle time in days to deploy change in enabling Cycle time in days to deploy change in enabling days
technology technology
Number of FTEs for the process "operate controls Number of FTEs who perform the process "operate FTEs
and monitor compliance with internal controls controls and monitor compliance with internal
policies and procedures" per $1 billion revenue controls policies and procedures" / (Total business
Number of control violations per 1,000 business Number of control violations in last twelve months control violations
entity employees pertaining to financial reporting/accounting and/or
security/access to financial records / (Number of
business entity employees * 0.0010)
Number of times last year employees used existing Number of times employees used existing times
communication channels to report suspected communication channels to report suspected
improprieties per 1,000 employees improprieties in past 12 months / (Number of
Number of primary controls per 1,000 employees Number of identified primary controls / (Number of controls
Percentage of primary controls that are automated (Number of automated primary controls / Number percent
of identified primary controls) * 100.0
Percentage of primary controls that are detective (Number of detective primary controls / Number of percent
in nature identified primary controls) * 100.0
Percentage of primary controls that are preventive (Number of preventative primary controls / Number percent
in nature of identified primary controls) * 100.0

Percentage of total control violations that are new (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
Percentage of total finance function FTEs allocated (Number of FTEs who perform the process "operate percent
to the process "operate controls and monitor controls and monitor compliance with internal
compliance with internal controls policies and controls policies and procedures" / Number of FTEs
procedures" who perform the function "manage financial
resources") * 100
Self assessments as a percentage of risk Percentage of conducting risk assessment cost percent
assessment cost toward self assessments
Personnel cost to perform the process "report on Personnel cost to perform the process "report on dollars
internal controls compliance" per $1,000 revenue internal controls compliance" / (Total business
Systems cost to perform the process "report on Systems cost to perform the process "report on dollars
internal controls compliance" per $100,000 internal controls compliance" / (Total business
Total cost to perform the process "report on Total cost to perform the process "report on dollars
Outsourced cost to perform the process "report on Outsourced cost to perform the process "report on dollars
entity revenue *.0010)
Previously identified control violations as a (Number of previously identified control violations percent
percentage of total control violations in last twelve months / Number of control violations
in last twelve months) * 100.0
Number of FTEs for the process "report on internal Number of FTEs who perform the process "report FTEs
controls compliance" per $1 billion revenue on internal controls compliance" / (Total business

Independent internal resources as a percentage of Percentage of conducting risk assessment cost percent
risk assessment cost toward independent internal resources
Percentage of total finance function FTEs allocated (Number of FTEs who perform the process "report percent
to the process "report on internal controls on internal controls compliance" / Number of FTEs
compliance" who perform the function "manage financial
resources") * 100
Outside consultants as a percentage of risk Percentage of conducting risk assessment cost percent
assessment cost toward outside consultants
Other as a percentage of risk assessment cost Percentage of the total cost of conducting risk percent
assessments that is for costs other than self
assessments, independent internal resources, and
outside consultants
Percentage of disbursements submitted Percentage of disbursements processed that are percent
electronically submitted electronically
Unplanned machine downtime as a percentage of Unplanned machine downtime as a percentage of percent
scheduled run time scheduled run time
Total cost of the process "manage business ((Percentage of IT cost allocated to the process dollars
resiliency and risk" per $1,000 revenue group "manage business resiliency and risk"/100) *
IT costs during the past year) / (Total business
Systems cost of the process group "manage Systems cost to perform the process group dollars
business resiliency and risk" per $100,000 revenue "manage business resiliency and risk" / (Total
Personnel cost of the process group "manage Personnel cost to perform the process group dollars
Other cost of the process group "manage business Costs other than personnel, systems, overhead, dollars
resiliency and risk" per $100,000 revenue and outsourced to perform the process group
"manage business resiliency and risk" / (Total

Outsourced cost of the process group "manage Outsourced cost to perform the process group dollars
Overhead cost of the process group "manage Overhead cost to perform the process group dollars
Time in weeks to complete projects that address an Time in weeks to complete projects that address an weeks
identified business exposure or opportunity (less identified business exposure or opportunity (less
than 20 percent of total revenue) than 20 percent of total revenue)
identified business exposure or opportunity identified business exposure or opportunity
(between 20 and 40 percent of total revenue) (between 20 and 40 percent of total revenue)
(greater than 80 percent of total revenue) (greater than 80 percent of total revenue)
group "manage business resiliency and risk" perform the process group "manage business
resiliency and risk"
business resiliency and risk" per $1 billion revenue "manage information technology" perform the
process group "manage business resiliency and
risk"/100) * Number of FTEs who perform the
function "manage information technology") / (Total

business resiliency and risk" business resiliency and risk" / IT budget for the
past year) * 100.0
"manage business resiliency and risk" group "manage business resiliency and risk"
the process group "manage business resiliency and "manage information technology" perform the
risk" process group "manage business resiliency and
risk"

ABOUT APQC
An internationally recognized resource for process
and performance improvement, APQC helps
organizations adapt to rapidly changing
environments, build new and better ways to work,
and succeed in a competitive marketplace. With a
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
connect
COPYRIGHT individuals with one another and the
AND ATTRIBUTION
knowledge,
©2014 APQC. training, and tools
ALL RIGHTS they need
RESERVED. to
APQC
succeed.
encourages Founded
the widein 1977, APQC is
distribution, a member-based
discussion, and
nonprofit serving organizations around
use of the PCF for classifying and defining the world in
all sectors of
processes. business,
APQC grantseducation,
permissionandfor government.
use and
APQC is alsoofathe
adaptation proud
PCFwinner of theuse.
for internal 2003,
For2004,
external
2008, 2012,
use, APQC and 2013
grants North American
permission Most Admired
for publication,
Knowledge
distribution,Enterprises (MAKE) that
and use, provided awards. Thiscopyright
proper award is
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Teleos,toaAPQC.
European based
No modifications
research
to the lookfirm, and the should
or content KNOW be network.
made in external
venues. Please use the following text when reusing
the PCF in external print or electronic content:
THE APQC PROCESS CLASSIFICATION FRAMEWORKSM (PCF)
The PCF was developed by non-profit AP QC, a global resource for benchmarking and
best practices, and its member companies as an open standard to facilitate
improvement through process management and benchmarking, regardless of
industry, size, or geography. The PCF organizes operating and management processes
into 12 enterprise level categories, including process groups and over 1,000
processes and associated activities. To download the full PCF or industry-specific
versions of the PCF as well as associated measures and benchmarking, visit
www.apqc.org/pcf.
Copyright 2014 APQC

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