Human Capital utilisation

Often companies measure human capital in terms of its headcounts on pay-rolls; stretched to perhaps number of approved positions as well; assuming a hypothetical 100% staffing. In reality actual utilisation levels will be much lower. This often gets overlooked while framing staffing strategies. In fact only full working time measurements need to be taken into account for measuring actual utilisation. That way only you can measure capital overheads , drains from total CTC against actual engagement time. This measurement becomes critical and pivotal in arriving at accurate staffing level needs for each activity during major transformation initiatives, eg mergers or acquisitions. Howver it is also critical not to lose sight of control levels needed especially when there is a need to cover larger work areas. There is also the need for safe operational requirements to be seen before finding base for synergistic gains.