2. Tactical （  战术上的；战术性的）Accountabi

2. Tactical （  战术上的；战术性的）Accountability Measures Two metrics that may provide useful information about compensation and benefits programs are as follows:Compensation as a Percent of Operating Expenses This metric provides information about the cost of human capital relative to other operating expenses for an organization. The higher the compensation costs are, the more impact HR programs can have on the bottom line. To calculate this metric, divide the total compensation costs (base salary, variable pay, and any deferred compensation) by the total operating expenses.Benefits as a Percent of Operating Expenses This measure helps view increased benefit costs in the context of other expenses. Tracking the cost of benefits relative to other operating expenses can help organizations make decisions about the appropriate mix of benefits to offer as costs rise and to view increasing benefits costs in the context of other expense increases. This metric is calculated by dividing the cost of benefits (health and welfare, paid time off, and so on) by the total operating expenses.