CP 12-3 Revenue per employee

The following table shows key operating statistics for the four largest public accounting firms:

U.S. Net

No. of

Revenues

No. of

Professional

in millions)

Partners

Staff

Deloitte & Touche

$10,980

2,949

32,857

Ernst & Young

8,232

2,350

20,250

PricewaterhouseCoopers

7,578

2,198

22,100

KPMG LLP

5,679

1,818

16,564

Source: The 2009 Accounting Today Top 100 Firms.

a. Determine the revenue per partner and revenue per professional staff for each firm. Round to the nearest dollar.

b. Interpret the differences between the firms in terms of your answer in (a) and the table information.