What is a good benchmark for "cost to close" the books, e.g. month-end close? (Webinar Attendee Question)

I believe this would be relative to each situation, as size / scale / number of BUs, etc would impact the number. Number of employees involved in the close and hours spent by all employees collecting, analyzing, reviewing, finalizing numbers, notes and disclosures would be the metrics to track. The best way to capture this is to apply the leading approaches to close governance that include a detailed, activity based checklist - using such will enable you to "project manage" the close as well as have the source data available to track the hours / # employees involved in each stage. This is typically an eye-opening experience. Feel free to contact me to discuss live. Best regards - Philip