• Revenues per full-time employee

• Average billing rate per hour

• Technology investment as a percentage of revenue

• Utilization rates: billable hours in relation to total available hours

• Support: information technology personnel in relation to users of the technology

He also provides some requirements and goals:

• Total investment in technology including hardware, software, maintenance, training, etc., should be at least six percent of revenue.

• The firm’s strategic plan should include a written technology plan.

• The person with overall responsibility for technology should be a member of the executive committee of the firm and should generally not be a tech person.

• Revenue of the firm should be at least $130,000 per full-time person.

• The firm should utilize value billing with adjustments for change orders.