The costs related to the Accounts Payable process are always higher than what we think "a priori". Most of us have a tendency to recognize as cost just the payroll related to the Accounts Payable clerks in the Finance department. However, the non visible costs represent an important share of the total cost of the AP process. Then, these type of costs must be studied carefully if we pretend to look for alternatives to improve our process. You just can improve what is measurable...