What metrics would be collected as a part of the benchmarking questionnaire?

The majority of metrics collected in the benchmark will be related to costs and staff related to each area within the taxonomy.

All metrics unless indicated otherwise should be representative of a normal and consistent 12 month period. i.e. any unusual events such as mergers, acquisitions, layoff's and implementations may need to be excluded from the scope of the benchmark in order to have a valuable baseline.

Cost is collected across the below four standard cost categories:

Total cost

Total cost equals labour, outsourcing, technology and other cost

Labour cost

Employee cash compensation (base pay, overtime, short-term and long-term incentives) plus benefits (company and statutory).  Also includes costs for temporary and/or contract labour

Outsourcing cost

External, third-party costs incurred through the delivery of a process. Does not include any one-time project costs and contract labour costs

Technology cost

The allocation of IT cost to the other G&A functions, includes not only System cost, but also each function’s allocation of IT’s labour cost, outsourcing cost, and other cost.

Systems Cost (collected in IT cost section) - The total depreciation/amortisation on computer-related equipment assets, equipment rental (copier and printers), system and software costs, data and voice-related networking and communications costs, line costs, phone usage and service fees, and annual license fees (application software only).  Excludes any capital and large one-time costs.

Other cost

Facilities, travel, training, supplies, subscriptions

 

Below are the four basic staff definitions that will be used in the benchmarks:

Employee

A person who receives a tax statement at the end of each payroll year

FTE

Employees, contractors, and temporaries. One FTE generally equals 40 hours per week. If overtime is recurring, then it should be included in the FTE calculation

*Don’t forget to include FTEs that are outside of your SG&A organisation but performing SG&A processes

Manager

A person who has evaluation responsibilities over others

Non-manager

A person who does not have evaluation responsibilities over others

 

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