resource value management for organisation effectiveness

one of the main scale for measuring organisation effectiveness, by shareholders or consumers alike, is how judiciously it manages the value of its resources and enhances it for community needs. To directly (besides indirect modes like Work Contracts ) capitalise labour potential, financial resource is used through two channels in most organisations. 1. Salary and monetary benefits 2. Facilities -non monetary. While both needs to be controlled, the pay outs under these heads need to be established as well for various requirements. It could be to make employees realise their value to the organisation as the compnay perceives. or it could be to measure value for which organisation has to make pay outs to government or tax authorities. To value CTC , salary and monetary benefits can easily be quantified. but valuation of facilities often needs to be negotiated and established. Items like house,utilities,car, etc are well settled items. However non monetary facilities like eg notional lease value of office space or valuation of certain perks like business entertainment or value of ESOP is not easy. Often these need to be justified and negotiated to reach an agreed value. Given the complexity and /or overlapping nature it is not easy to identify a controllable accouting head that reflects the performance (or how well?) the capitalisation is taking place. Normally , manpower budget is taken up to control and monitor. but then it leaves out significant items outside it as Non manpower budget items . or some times as purely part of business expenditure. At times such expenditures gets passed over to customers or third parties with the result ,over time or business cycles, companies take a passive stance to such expenditure. Its accuracy or need to segregate and control often takes a back seat, till someone wakes up to its need. It has corrossive qualities over organisation effectivess.