It's a decent (though light) link-- it doesn't deserve #2 status, but I still upvoted it. It made me think a bit about what our own company focuses on for measu

It's a decent (though light) link-- it doesn't deserve #2 status, but I still upvoted it. It made me think a bit about what our own company focuses on for measuring ROI. In the book Good to Great, there's discussion on finding a good "denominator". They give Walgreens as an example of maximizing "profit per customer". Any denominator choice tends to have different effects on your business style and this is another way to optimize. In a lot of workforce-intensive industries, I assume it really just mirrors your overall profit as labor costs could be your number one expense.