Methodology · The taxonomy

What’s in each bucket.

Every benchmark is built on the same nine-function G&A map, so results stay comparable across companies and industries. The map is a starting point. For each cohort we re-map it to the actual roles we find in your peers’ public footprint, adding sector-specific sub-functions and redrawing the SG&A boundary where the industry requires it.

One map, every cohort

The same nine functions and their sub-functions anchor every study, so any company can be compared to any other on a like-for-like basis.

Tuned to the roles we find

We classify the actual public job titles present in your peer set. Where an industry has roles the base map does not name, we add them rather than force-fit or guess.

The SG&A line, redrawn per industry

What counts as overhead versus cost of product differs by sector. We re-scope that boundary for each cohort and show you exactly what we held out.

See how the map adapts (example adaptations)

This is the reference map every engagement starts from: nine functions, 40+ sub-functions. Select an industry above to see the changes we make for that kind of business. The three views are drawn from cohorts we have actually built.

Ingredients, flavor & branded CPG. Manufacturers add an in-scope R&D / Technical function (flavorists, food scientists, chemists), shown as a tenth card below. We map and count it, but report it on its own line, not inside the SG&A total. Plant and production roles are cost of goods (see below).

Foodservice & broadline distribution. Sourcing splits out two merchandising sub-functions, category planning and inventory planning. The direct-sales force (district sales reps, category specialists) routes to Commercial, which is typically the largest function.

Class I rail & freight transport. The G&A buckets do not change. The adaptation is scope: train, yard, mechanical, and maintenance-of-way crews are operating ratio, not overhead, so we tag them and hold them out (see below).

01

Finance

Accounting, planning, treasury, tax, and audit.

Controllership / AccountingFP&ATreasury & IRTax & InsuranceInternal Audit

02

Human Resources

Hiring, pay, labor relations, and enablement.

HR Business PartnersTalent AcquisitionComp & BenefitsPayrollL&D · DEIHR OpsLabor Relations

03

Digital & Tech

The engineers, platforms, data, security, and support that run the business.

SW Engineering & ArchitectureInfrastructure & Data PlatformEnterprise Systems (ERP)Data & AnalyticsIT Ops & SupportInfo Security

04

Commercial

Direct sales, account management, business development, and the marketing behind them.

Sales · DirectAccount ManagementBusiness DevelopmentMarketing & Customer ExpTrade MarketingProduct ManagementSales Support & Ops

05

Strategy & BU Leadership

Corporate strategy, transformation, the PMO, business-unit leadership, and the office of the CEO.

Corporate StrategyBusiness TransformationEnterprise PMOBU LeadershipOffice of the CEO / CoS

06

Legal & Gov Affairs

Counsel, compliance, governance, litigation, and public affairs.

General CounselRegulatory & ComplianceClaims & LitigationCorporate SecretaryGovernment & Public Affairs

07

Sourcing & Procurement

Buying and supply planning, from strategic sourcing to purchase-to-pay.

Strategic SourcingPurchase-to-PaySupply & Demand Planning Category PlanningInventory Planning

08

Facilities & Real Estate

Real estate, facilities, office operations, and physical security.

Facilities ManagementReal Estate & LeasingOffice OperationsPhysical Security

09

Medical & EH&S

Occupational health and workplace safety.

Occupational Health

Manufacturers · reported separately from SG&A

+

R&D / Technical

Flavor, food science, and applied research at ingredient and CPG makers. Mapped and counted, but reported on its own line, outside the SG&A total.

Flavor & Fragrance CreationFood Science & SensoryApplications & Technical R&DAnalytical & ChemistryR&D Leadership & Process Dev

What we hold out of SG&A

A benchmark is only fair if everyone’s numerator is drawn the same way. Roles that produce or deliver the product belong in cost of goods or operating cost, not overhead, so we tag them and keep them out. Where that line sits is an industry judgment, and we document it.

Held out for every cohort

Front-line production, warehouse and store labor, field and craft operations, and bench R&D. These scale with volume, not with running the company.

Ingredients & CPG

Plant and production, quality and food safety, warehouse and logistics roles are cost of goods. R&D / Technical is mapped and counted, but shown on its own line, outside the SG&A total.

Foodservice distribution

Warehouse selectors and pickers, delivery drivers, fleet maintenance, and logistics coordinators are cost of delivering product. The corporate and commercial overhead that runs the network stays in.

Rail & freight transport

Train and yard operations, mechanical, maintenance-of-way (way & structures) crews, and FRA-tied craft safety training are operating ratio, not G&A. These dwarf the overhead line, so mis-scoping them would distort the comparison.

The taxonomy above is the reference version. The one that ships with your study is tuned to your peer set. Every added sub-function, every scope call, and the confidence behind each figure is documented in the methodology appendix.

See this taxonomy applied to your cohort.

Pick your company and its peers. We map every function from public data and walk you through it on a short call.

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