{
 "name": "SG&A Benchmarking function taxonomy",
 "url": "https://sgabenchmarking.com/taxonomy.html",
 "jsonUrl": "https://sgabenchmarking.com/taxonomy.json",
 "summary": "Nine overhead functions counted the same way for every company, plus R&D / Technical mapped and reported on its own line outside the SG&A total.",
 "functions": [
  {
   "order": "01",
   "name": "Finance",
   "description": "Accounting, planning, treasury, tax, and audit.",
   "subfunctions": [
    "Controllership / Accounting",
    "FP&A",
    "Treasury & IR",
    "Tax & Insurance",
    "Internal Audit"
   ],
   "inSgaTotal": true
  },
  {
   "order": "02",
   "name": "Human Resources",
   "description": "Hiring, pay, labor relations, and enablement.",
   "subfunctions": [
    "HR Business Partners",
    "Talent Acquisition",
    "Comp & Benefits",
    "Payroll",
    "L&D · DEI",
    "HR Ops",
    "Labor Relations"
   ],
   "inSgaTotal": true
  },
  {
   "order": "03",
   "name": "Digital & Tech",
   "description": "The engineers, platforms, data, security, and support that run the business.",
   "subfunctions": [
    "SW Engineering & Architecture",
    "Infrastructure & Data Platform",
    "Enterprise Systems (ERP)",
    "Data & Analytics",
    "IT Ops & Support",
    "Info Security"
   ],
   "inSgaTotal": true
  },
  {
   "order": "04",
   "name": "Commercial",
   "description": "Direct sales, account management, business development, and the marketing behind them.",
   "subfunctions": [
    "Sales · Direct",
    "Account Management",
    "Business Development",
    "Marketing & Customer Exp",
    "Trade Marketing",
    "Product Management",
    "Sales Support & Ops"
   ],
   "inSgaTotal": true
  },
  {
   "order": "05",
   "name": "Strategy & BU Leadership",
   "description": "Corporate strategy, transformation, the PMO, business-unit leadership, and the office of the CEO.",
   "subfunctions": [
    "Corporate Strategy",
    "Business Transformation",
    "Enterprise PMO",
    "BU Leadership",
    "Office of the CEO / CoS"
   ],
   "inSgaTotal": true
  },
  {
   "order": "06",
   "name": "Legal & Gov Affairs",
   "description": "Counsel, compliance, governance, litigation, and public affairs.",
   "subfunctions": [
    "General Counsel",
    "Regulatory & Compliance",
    "Claims & Litigation",
    "Corporate Secretary",
    "Government & Public Affairs"
   ],
   "inSgaTotal": true
  },
  {
   "order": "07",
   "name": "Sourcing & Procurement",
   "description": "Buying and supply planning, from strategic sourcing to purchase-to-pay.",
   "subfunctions": [
    "Strategic Sourcing",
    "Purchase-to-Pay",
    "Supply & Demand Planning"
   ],
   "industryAdditions": {
    "food": [
     "Category Planning",
     "Inventory Planning"
    ]
   },
   "inSgaTotal": true
  },
  {
   "order": "08",
   "name": "Facilities & Real Estate",
   "description": "Real estate, facilities, office operations, and physical security.",
   "subfunctions": [
    "Facilities Management",
    "Real Estate & Leasing",
    "Office Operations",
    "Physical Security"
   ],
   "inSgaTotal": true
  },
  {
   "order": "09",
   "name": "Medical & EH&S",
   "description": "Occupational health and workplace safety.",
   "subfunctions": [
    "Occupational Health"
   ],
   "inSgaTotal": true
  },
  {
   "order": "+",
   "name": "R&D / Technical",
   "description": "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.",
   "subfunctions": [
    "Flavor & Fragrance Creation",
    "Food Science & Sensory",
    "Applications & Technical R&D",
    "Analytical & Chemistry",
    "R&D Leadership & Process Dev"
   ],
   "note": "Manufacturers · reported separately from SG&A",
   "inSgaTotal": false
  }
 ],
 "heldOutOfSga": {
  "principle": "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.",
  "everyCohort": "Front-line production, warehouse and store labor, field and craft operations, and bench R&D. These scale with volume, not with running the company."
 },
 "publisher": "SG&A Benchmarking, https://sgabenchmarking.com"
}