I'll weigh in, since my current and previous 2 jobs were "billable" in the sense you had to fill out a time sheet every day. There's good ways of implementing

I'll weigh in, since my current and previous 2 jobs were "billable" in the sense you had to fill out a time sheet every day. There's good ways of implementing billable time and bad. What makes it good: 1. When you have a billable target, only calculating it based off the available pool of working hours (i.e. minus holidays and your PTO time). My first billable job was billable in the sense I had an hourly rate, and when I didn't have billable work, I'd use up my vacation days and my boss thanked me for it because it made hitting his numbers easier as well as mine. It was nice. 2. Not micromanaging your employee's time sheets. I only ever put in 15 minute increments, but sometimes I put in blocks of 1 hour. My boss doesn't bug me on it because she trusts me. In turn, she trusts me because I deliver. 3. Having NBUE time allotted for some things (like self-study, hiring people, etc.). When you don't have 1, you start seeing people work 80 hour weeks just before they take a week off. When you don't have 2, bosses spend a lot more energy reviewing time sheets, and employees spend a lot more time submitting them. When you don't have 3, you have people avoiding important, but non-billable activities and the company is loses out.