Bericht

Warum es wichtig ist

The cost of AP adds up one invoice at a time

Invoice by invoice, the numbers add up. The average business spends $9.90 and 11.6 days processing a single invoice. Only 38.3% of invoices move through the process straight through, without anyone touching them.

At the same time, AP’s role is expanding. Today, 66% of organizations rate AP as very or exceptionally valuable. Finance leaders now expect the function to manage working capital, strengthen supplier relationships, and feed better data to procurement and treasury, not just keep invoices moving.

AI is becoming part of that shift, and best in class organizations are already pulling ahead. They link far more invoices to purchase orders and spend roughly half the staff time answering supplier questions (18.9% versus 31.1%).

Darum geht’s

The AP Metrics that Matter in 2026 report from Ardent Partners draws on a survey of AP, finance, and P2P leaders. It shows where AP stands in 2026, what separates best in class performers from everyone else, and where AI fits into the function’s next phase.

• The 7 core AP performance benchmarks for 2026
• Cost per invoice, cycle time, and exception rates
• Straight through processing and PO linkage
• Supplier enablement and supplier inquiry workloads
• How best in class AP organizations outperform their peers
• Where AI adoption actually stands today
• The top 3 priorities driving AP’s 2026 agenda
• Turning benchmarks into a measurable performance plan

Nächste Schritte

If you don’t know how your AP team measures up

This report is for you if you’re under pressure to cut processing costs, reduce exceptions, or show AP’s strategic value without adding headcount.

Inside, you’ll find side by side benchmarks comparing best in class performers with everyone else on every core metric. It also covers where AI adoption stands, from the 58% of teams using or piloting it to the 1% who have made it a core operating capability, plus a practical framework for building your own performance plan.

AP is no longer judged only on how fast invoices get paid. These benchmarks show you where your team stands and what it takes to close the gap.