Headcount

The number of active employees in scope at a point in time or averaged over a period.

Count of active employees (FTE-adjusted where applicable)

How large is our workforce today and how is it changing?

Rising headcount with flat revenue may signal efficiency risk; declining headcount may reflect restructuring or attrition.

• Business unit
• Geography
• Function
• Grade or level

• Trend over time
• Segment comparison
• Distribution

Budget allocation, real estate planning, and manager span decisions.

Mixing contractors with employees without labeling; inconsistent FTE conversion across regions.