O'Reilly logo

Business Analysis with Microsoft® Excel, Second Edition by Conrad Carlberg

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

Common-Sizing by Headcount

Headcount, of course, refers to the number of people who are on the payroll at any given time. Particularly if you are in the midst of a downsizing (or, euphemistically, “rightsizing”) situation, it is useful to common size on the basis of headcount. Doing so does not result in the type of information shown by earlier figures in this chapter, where the basis was revenue or assets and the result was a percentage of revenue or assets. In contrast, common-sizing on the basis of headcount usually results in some number of dollars per employee (see Figure 6.12).

Figure 6.12. New Way Tours' actual results for 2004, common sized by headcount, express operating expenses as dollars spent per employee.

Rows 14 through 23 of ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required