Accounts Receivable as a Percentage of Sales

The graph below was created using Google’s chart tool.

The horizontal bar graph shows the accounts receivable balance (at the end of the year) as a percentage of sales for 11 business sectors.

The data used to create the graph was taken from Internal Revenue Service statistics on form 1120s filed corporate returns for 2008. This data can be viewed on the IRS report “2008 Statistics of Income – Corporation Income Tax Returns” by clicking here (PDF file). Business receipts were used for sales. Allowance for bad debt amounts were subtracted from the accounts receivable amounts in calculating the percentages. Data was used only for corporations reporting a positive net income.

The percentages are for all size companies and all subsectors, so represent an approximate benchmark average that companies can use to evaluate their own accounts receivable to sales ratio compared to somewhat similar companies. Subsectors exist for some of the sectors, so a more similar company comparison might be available.

Energy Costs as a Percentage of Sales

The graph below was created using Google’s chart tools.

The vertical bar graph shows the energy costs as a percentage of sales for small companies in 10 business sectors.

The data in the graph is based on US Census survey data reported by the US Census Bureau in 2002. The data was compiled in the study “Characterization and Analysis of Small Business Energy Costs”, authored by Andy Bollman, published in 2008. The Small Business Administration's standards for small businesses, e.g. less than $10 million revenues for construction companies and less than $25 million revenues for manufacturing companies, were used.

All total, energy cost data in 18 business sectors were analyzed. Sub sectors in the agriculture sector had the highest energy costs as a percentage of revenues, around 20%

The data in the graph and in the report shows a wide range of energy costs for businesses, depending on the business sector. This data should be useful for companies as benchmark data to evaluate their energy cost performance.

The cost data is dated (2002). With rising energy costs in recent years (2011), the percentages may also have risen, especially if sales prices have not also risen.

Click here to go to the report with the energy costs data (PDF file).

Information Costs - As a % of Sales - Per Person

The two graphs below were created using Google’s chart tools.

The first bar graph shows information technology costs as a percentage of sales for several companies. The costs include depreciation, maintenance, and leasing.

The second bar graph shows the annual cost per user for providing information technology resources to company users. The costs have been adjusted for inflation.

Computer Economics obtained the data in both graphs by surveying in 2010 over 200 senior information technology personnel associated with large, medium, and small companies.

Several business sectors are represented by companies associated with the survey. The data presented in the graphs below are an average of data from all sectors. Individual sectors will have data that vary from what is shown in the graphs.

The results of the survey are available in a report “IT Spending and Staffing Benchmarks 2010/2011”. Chapters of the report are available for a fee. These chapters can be obtained by clicking here, which take you to a site where the chapters can be purchased.

The executive summary, from which the data below were obtained, is available without cost as a PDF file. Click here to go to this PDF file.

Logistics Costs as a Percentage of Sales

The graph below was created using Google’s chart tools.

The graph shows the percentage of sales for the logistics costs in 2005 (6.9%), 2008 (6.9%), and 2010 (6.75%).

These logistics costs were incurred by members of the Grocery Manufacturers Association. Members of this association manufacture food, beverage, and consumer products to sell to groceries. The logistics costs as a percentage of sales were provided in a report on surveys conducted by the Grocery Manufacturers Association of its members.

Members of the association rely on efficient and effective logistics for their success, so their logistical operations are likely well developed and represent best practices. Therefore, the logistics costs as a percentage of sales shown on the chart below represent benchmark goals.

The data used in the graph was obtained from a Grocery Manufacturers Association report on the 2010 survey of its members. This report can be downloaded by clicking here (PDF file).