Primary File

Staff Utilization: It's More Than Just a Metric

Robert R. Picard, Ann M. Hackert
January 1, 2016
North America
Human Resources & Organizational Behavior
3 pages
economic contribution, staff utilization, staff accountant, performance metirc, performance monitoring
Student Price: 
$4.00 (€3.7)
Average rating: 

Mitch Mainhardt was ultimately responsible for hiring and developing the professionals in his office. He and Joy Jones were reviewing staff utilization for two accountants: Jennifer and Jason. Both were in similar stages in their career, but their utilization metrics hinted at different issues that might need addressing. Staff utilization is one measure used by firms to evaluate the economic contribution of staff members and identify other issues that might require management intervention. Many professional service firms, though, have begun to consider moving away from using utilization as a primary input in performance appraisals due to potentially adverse effects on job satisfaction and staff retention. However, monitoring utilization still provided management with opportunities to identify and address issues at both ends of the utilization spectrum. What is staff utilization? How can staff utilization metrics be used as pointers to help management develop and retain staff?

Learning Outcomes: 
  1. Describe the staff utilization metric and how it is calculated
  2. Identify staff performance issues that might be highlighted by a staff utilization metric
  3. Explain the performance expectations for an accounting firm from the perspectives of managers and accounting staff
  4. Evaluate the performance of Jason and Jennifer