Evaluating D consulting offer for an M.
1. Does vacation ding your utilization? What are the utilization targets for M?
2. WLB: what are the avg. work hours in D? How does it compare with MBB?
3. Culture: How would you describe the work culture at D? Has it improved over the past year?

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1) Yes. Anything that is not billable time (e.g. holidays, training, PTO, bench time, etc) counts against util. Whether that becomes more than a technicality depends entirely on your engagements. I'm not sure what the current util target is, but likely somewhere in the 70-80% range.

2) Highly dependent on workload, but typically in the 50-65 range depending on firm initiatives.

3) Can't speak for changes in the past year, but generally a pretty aggressive and alpha personality-centric culture.

This is all presuming you're talking about commercial, GPS is a different animal with the exception of #1.

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Gps is Gov Services and tied to your gov client, typically they’re not working more then 40hrs/week and it’s a different culture.

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1. Client Hours / 2080 = util; 80%
2. Depends on project; Compares favorably
3. Depends largely on the group of folks you’re working with; It depends

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