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ÎÒ¾õµÃÈç¹ûÀûÈó²»µ½ÀͶ¯³É±¾50%£¬¾ÍÓо­Óª·çÏÕesp. 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.
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