The APQC Process Classification Framework (PCF) is another tool we can use when reviewing administration processes, particularly for support functions such as HR or Finance. The PCF is a cross-industry taxonomy of business processes, intended to allow the objective comparison of performance within and among organizations. Although it models commercial businesses rather than universities, it includes a section on management and support services covering HR, Finance, Estates, External Relationships, and so on. Each section is basically a hierarchical catalogue of business functions. To take Finance as an example, the framework includes top-level items such as "Perform revenue accounting", "Perform general accounting and reporting", "Process payroll", and so forth. Each of these are broken down into sub-tasks, such as "Report time", "Manage pay" and "Process payroll taxes". The image below illustrates the structure of the
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