Finance Operations
How many days does your month-end close take?
From period end to final P&L sign-off
Benchmark: Best-in-class = 1–3 days · Average = 5–6 days · Laggard = 10+ days
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Accounts Payable
What percentage of invoices require manual intervention?
Exceptions, queries, rerouting, manual matching — any human touch required
Benchmark: Best-in-class = under 10% · Average = 20–30% · Laggard = 40%+
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Accounts Receivable
What is your Days Sales Outstanding (DSO)?
Average number of days to collect payment after a sale
Benchmark: Best-in-class = under 30 days · Average = 40–50 days · Laggard = 60+ days
Under 30 days
Best-in-class
60+ days — or I don't track this
Laggard
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Strategic Positioning
How does your CFO view GBS in your organisation?
Be honest — this is the single most important question in this assessment
Strategic partner — we co-own business outcomes with the C-suite
Best-in-class
Valued function — respected but not seen as strategic
Average
Cost centre — evaluated on headcount and savings only
Below average
Back-office — rarely part of strategic conversations
Laggard
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Process Automation
What is your AP/AR straight-through processing rate?
Transactions processed without any human touch
Benchmark: Best-in-class = above 80% · Average = 50–65% · Laggard = under 25%
Under 25% — or I don't track this
Laggard
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Working Capital
Does your GBS own working capital KPIs?
DPO, DSO, cash conversion cycle — with targets your team is accountable for
Yes — we own and report working capital KPIs to the board
Best-in-class
Partially — we track it but don't own the targets
Average
No — Finance owns it, GBS just processes transactions
Below average
We don't measure this at all
Laggard
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Leadership Language
Can your GBS leadership present in CFO language?
Cash impact, margin, working capital — not SLA metrics and automation rates
Yes — we speak business outcomes, not operational metrics
Best-in-class
Some leaders can — but it's inconsistent
Average
Rarely — we default to process metrics every time
Below average
No — this has never been a priority
Laggard
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Continuous Improvement
How would you describe your GBS improvement culture?
How does your team respond to inefficiency, new ideas, and process failures?
Proactive — we identify and fix issues before they escalate
Best-in-class
Reactive — we fix things when problems arise
Average
Slow — improvement projects take months to start
Below average
Absent — we run the same processes as 3 years ago
Laggard
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Your GBS Health Score
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Your score vs industry — live data
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Estimated annual opportunity
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Want to know exactly where to start?
A 5-day GBS Benchmark Diagnostic shows your specific gaps with a prioritised roadmap you can present to your CFO next week.
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Benchmark source: Nalu Experts proprietary data from 50+ GBS/SSC transformations across AP, AR, GL, Procurement, HR, and IT — 20+ countries. Real engagement data, not public surveys.