One other potential problem I see with this study is that it doesn't seem to take into account that not all employees put in the same amount of time for an empl

One other potential problem I see with this study is that it doesn't seem to take into account that not all employees put in the same amount of time for an employer. For instance, some employees work only part time. So if 80% of your workforce is part-time, you're going to have a lot more employees than a company that produces the exact same profit with all full-time employees. The numbers would look a lot worse for you because of your high employee count, even if your productivity per employee-hour is the same. Also, in salaried situations, you may have some employees who work 60-80 hour weeks while others only work 40 hour weeks. Now the high hour-per-employee count will probably effect productivity in other ways (extended periods of long hours tend to actually reduce productivity), but the difference in hours-per-salaried-employee is going to have some bearing on productivity also. This may not make as big a difference as the part-vs-full-time situation, but it could be significant.