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Although not historically considered a strategic function, purchase-to-pay has a critical role in overall business agility today. Top performers treat purchase-to-pay as an end-to-end process and consider it essential to effective sourcing and supplier management practices.

Key benchmarks include:

  • Indirect line items & spend on contract vs off contract
  • eInvoice usage by best-in-class organizations vs peer group
  • Share of electronic transactions for top performers vs peer group
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Although not historically considered a strategic function, purchase-to-pay has a critical role in overall business agility today. Top performers treat purchase-to-pay as an end-to-end process and consider it essential to effective sourcing and supplier management practices.

Key benchmarks include:

  • Indirect line items & spend on contract vs off contract
  • eInvoice usage by best-in-class organizations vs peer group
  • Share of electronic transactions for top performers vs peer group

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Gartner Voice of the Customer” S2P 2025

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