Services / consulting
Revenue from billable human time; capacity equals headcount.
What changes about the finance work: Revenue cannot outgrow hiring without price or leverage change
Relationships pointing at this node.
changes these tasks
3The task exists in this business archetype but behaves differently. The note is the point of the edge: it must say how it differs, not merely that it does.
There is no bill of materials to engineer. Margin improvement means changing delivery leverage and seniority mix, raising realisation, or moving work offshore — organisational changes rather than sourcing ones, with a much longer payback.
Headcount is capacity and therefore revenue, not merely cost. The hiring plan is the revenue plan, and a hiring miss becomes a revenue miss inside the same period rather than a favourable cost variance.
The unit is a billable hour, so unit economics collapse into utilisation, bill rate and realisation. There is no scale curve: serving twice the revenue requires close to twice the people unless leverage or price changes.