[ShinTakuya]

Better yet would be an earnings per hour worked since not all employees work full time, and some companies encourage a lot of overtime.

[eeZah7Ux]

This, and more importantly, mattzito comment on external contractors and outsourcing. Energy companies do that a lot.

[windows_tips]

Wouldn't profit per employee per hour make more sense?

[adamson]

Why would that make more sense than profit per employee or (sub)contractor per hour if we’re trying to measure efficient use of human capital?

[windows_tips]

I meant employee in a general sense. Maybe "worker" is better?

[eeZah7Ux]

Yes - sadly, companies are not required to publish the number of worker-hours per year.