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Mentor
I think almost all firms track this…given they want to understand staffing, make accurate bids, etc.
That being said some use utilization more than others as a performance metric of individuals
Yes - we track actual billable hours but do benchmark against scheduled. Actual billable is what it is supposed to be but often project teams skew to book scheduled billable as their actuals which hides the true picture of WLB in order to sit inside margin / budget constraints.