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).

Gross Domestic Product Recent Trends for Several Countries

The graph below was created using Google’s Chart Tools.

The graph shows changes from 2008 to 2010 in gross domestic product (GDP) in US dollars for 13 countries. Next to the country’s name in the legend is the GDP percentage increase from 2008 to 2010. Four countries (Japan; Germany; Russia; and Mexico) had a decrease in GDP from 2008 to 2010. Three countries (China; India; and Indonesia) had double digit increases.

China stands out because not only did it have the largest percentage increase but it also started from a base GDP ($8.204 trillion in 2008) more than double the amount of the next highest GDP percentage increased country (India; 16% increase; base = $3.478 trillion).

Data from the Central Intelligence Agency’s World Book Click here to go to this source.

US-Produced vs. Non-US Produced Products Used Domestically

The horizontal bar graph below was created using Google’s Chart Tools.

The graph shows, for 10 products used in the United States, the percentage of the product used that was produced in the United States versus the percentage used produced outside of the United States.

For seven products, more than 50% of the product used in the United States was produced outside the United States. The data is based on production and trade statistics provided by the US Census Bureau and is for the years 2008, 2009, or 2010.

To obtain the domestic use percentage, the formula (domestic production – exports) + imports = domestic use was used for each product. Data for domestic production (e.g. value of product shipped), value of exports, and value of imports can be found at the Census Bureau website. Using this data, domestic use was calculated using the formula.

For % of product produced in US, the formula (domestic production – exports)/domestic use was used. And, for % of product non-US produced, the formula imports/domestic use was used.

Click here and here to find the data used in the formula.

Price Changes of Commodities from 2006 to 2010

The graph below was created using Google’s Chart Tools.

The graph shows how price (cost) data can be used to show on one graph what commodities are priced more in 2010 compared to the price of the commodity in 2006. This is not easily done, as far as I can determine, because each commodity’s price per unit is given in different unit measurements (e.g. ounces, pounds, etc.) and only one unit measurement is graphable on a single graph. One way around this unit problem is to convert the average price for a year into a percentage of the total of average prices for all years. For example, the total of all average unit prices for gold for the years 2006 to 2010 was $4,391 per ounce so that the average price of gold for 2006 ($598/ounce) as a percentage of the total for all years is 14% (598/4391).

The graph shows that the only commodity price (cost) for any of the commodities that was less in 2010 than in 2006 is the price of natural gas.