Finance costs as a percent of revenue were found to be 15 times higher for entities in the fourth quartile as opposed to entities in the first quartile. The obvious conclusion, there- fore, is for participating agencies to strive to achieve first quartile performance. Agencies that are in the fourth quar- tile are averaging seven times as many transaction processors as first quartile agencies. Productivity is evaluated by process. This includes establishing relationships of cost to revenue, volume to headcount, and cost to volume, among others.
Many organizations have too many systems.
For example, some entities maintain more payroll systems than they have operating locations. Others have more than one system producing the same information. Organization and Staffing.