esp. for software/service company!
your revenue contribution
- bill of material (hardware etc, consider nil. for services)
- your cost
- your subordinates cost (if any)
- your mgr cost portion (% of benefit he gain from your projects)
- other overhead per head (mkting, office, etc)
=> profit
profit / your cost will be return on human capital
guess 100-300% is usual for IT and service.