Measure output against the effort required
More sales can coincide with lower return per hour because of rework, product mix or indirect time. Choose measures suited to the business, such as billable hours or margin per journey, rather than a universal productivity ratio.
Use the same definitions across teams
Define capacity, travel, training, outsourced staff and revenue recognition consistently. A changed definition must not be presented as operational improvement. Compare teams with context such as experience, assignments and staff onboarding.
Investigate a few meaningful differences
Combine financial amounts with staffing, planning and production information. Identify the pricing, process or capacity decision worth examining, assign a follow-up and check its effect in the next report. A dashboard is useful when it supports a decision, not merely when it contains many indicators.
Source and background: Waarom de mkb-accountant nu het verschil kan maken.
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