KPMG uses an adjusted utilization rate known as the impact score. Wondering if other firms look at actual or adjusted utilization that accounts for vacation and training hours.

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EY also uses “Effective Utilization” which does the same as what OP mentions

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We have effective and full utilization at EY. As EY2 points out full utilization doesn’t take into account vacation, etc. However effective utilization does. Personally in my group (I am a tax Principal) we look at effective utilization

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Pretty sure they all do. There were a few different items that affected the denominator at PwC such as leave, holidays, etc

EY uses "full" utilization. does not take into account vacation, holidays, training etc. Pretty dumb imo.

KPMG doesn’t - it uses it only for the bonus purposes. For every other purpose trust me, regular utilization is looked at.

PwC adjusts for a few things. Personally I don't think it matters as long as it's a consistent metric across your peer group. I'm not bothered that my vacation isn't taken out because no one else's is either

Utilization is a myth

This is only for tax. Just An FYI

@ey2 - which group uses full utilization? Tax in the SW region definitely uses effective (which backs out vacation, sick, leave, etc.)

Don’t think so

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