A FINAL PROJECT REPORT ON

IMPROVING THE

“ACTIVITY RATE VACATION EXCLUDED”

FACTOR OF CAPGEMINI

By

H. K. Aishwarya Ungarala
Enrolment number :21BSPHH01C0436

Capgemini Technology Services India Limited

1
 A REPORT ON
IMPROVING THE “ACTIVITY RATE VACATION EXCLUDED”
FACTOR OF CAPGEMINI

By: H. K. Aishwarya Ungarala

Enrolment No:21BSPHH01C0436

Name of the Organisation

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED.

A report submitted in partial fulfilment of the

requirements of the MBA program of IBS Hyderabad.

Submitted to:
College guide: Prof. CS Pavana Jyothi
Company guide: Subramanian Varadarajan
Company mentor: Gaurangi Shine
Date of Submission- May 15th, 2022.
2
 AUTHORIZATION

This is to authorize that the project report titled – “Improving the

Activity Rate Vacation Excluded Factor of Capgemini” is a bona fide
record and an original work done by Ms.H.K.Aishwarya Ungarala,
Enrolment No–21BSPHH01C0436, MBA 2021-23, IBS Hyderabad,
during her Summer Internship Program at Capgemini. This internship
program has started from 6th March 2022. The work is submitted in
the partial fulfilment of the requirement of MBA program of IBS
Hyderabad.

A copy of this report has been sent to my company guide and

mentor for approval. This work has not been submitted to any
other university or Organization for assessment or award.

3
 ACKNOWLEDGEMENT

An internship is a mixture of knowledge, creativity, and experience.

Firstly, I would like to thank IBS Hyderabad for giving me this
opportunity to indulge in such an amazing experience. I would like to
thank, CAPGEMINI for thinking me capable enough for this summer
internship program. They have also provided me an exposure to the
corporate world, which has been a great experience for me. It has
also enabled me to enhance my skills and learn things practically.

I would whole heartedly like to thank my company guide, Mr.

Subramanian Varadarajan and my mentor Mrs. Gaurangi Shinde.
Because of them, this experience has been very educative. I would
like to thank them for their constant support and motivation in
completing my assigned projects. They have also helped me expand
my knowledge in Finance. I have tried to reflect their valuable
contribution and guidance through my project.

I would also like to thank my faculty guide, Prof. CS Pavana Jyothi,

who has helped me throughout this project. She has always been
available to answer my smallest query and have motivated me to
deliver my best work. I am lucky to have had the opportunity to
complete this project under her guidance.

Last but not the least, I would like to thank Ulhas, Poorva and my
family, who constantly supported me throughout the internship.

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 TABLE OF CONTENTS

S.NO TOPIC Pg.No

1 Introduction 6
2 Executive summary 7
3 Important abbreviations 8
4 About the company 9
5 ARVE 12
6 FTE 13
7 BFTE 13
8 BTU 14
9 Objective 14
10 Methodology 14
11 Financial KPIs 15
12 Impact of KPIs on profitability 16
13 Revenue own resources 16
14 PROR 17
15 COR 17
16 ADRC 18
17 Markup 19
18 DOR 19
19 Cost per billed hour 20
20 Time sheet 20
21 ARVE computation and analysis 21
22 Limitations 24
23 Analysing partial billability and its impact on 25
ARVE
24 Analysing time reclassification 27
25 Analysing Order book reliability 28
26 Suggestions 29
27 Conclusion 30

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 INTRODUCTION

The internship is mainly focused on how to improve the ARVE (Activity Rate
vacation Excluded) factor of Capgemini, which is one of the important,
Financial- Key Performance Indicators of the company. Improving the ARVE
factor enhances the Revenue from own resources of the Organisation, which in
turn increases the profitability of the entity.

We will learn how to compute the Financial KPIs and understand their impact on
revenue and profitability of the organization.

We will further understand how we can improve the ARVE factor by making
minor changes in our partial billability and order book forecasts. And understand
the importance of time reclassification and its impact on ARVE accuracy.

Finally, I came up with some suggestions based on my analysis to improve the

ARVE rate of the company and identify ways to reach the targeted 85% ARVE
rate as opposed to the prevailing 82%.

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 EXECUTIVE SUMMARY

The whole internship revolves around the simple yet strenuous question of –
how to improve the ARVE rate from the existing 82% to the desired 85%. The
answer lies well within the financial data of the company.

• Partially billable employees are spending about 25% of their paid time
on bench and non-billable projects. By converting just 15% of these
partial billability partially billable FTEs to fully billable, we can increase the ARVE by 1%.

• Projects with forecasted FTEs but zero actual FTEs are negatively
impacting the ARVE by increasing the bench time of employees. By
Positive allocating just 3% of these FTEs to billable projects, the ARVE factor
forecasted
FTES but zero can increase by 1%.
actuals

• Though it is impossible to forecast with 100% accuracy, improving the

forecast accuracy in the order book by just 10%, we can increase the
order book
ARVE factor by 1%.
reliability

It is observed for the month of March the FTEs and BFTEs are lower due to
low joiners and high leavers and ARVE reduced due to lower BFTEs.
Therefore, a robust retention strategy must be enforced to retain the talent
pool.

Training the existing employees on bench with the required skill set will also
enhance the ARVE in the long run.

With proper harmony between the Finance, Operations, HR and Marketing

team, we can allocate the right resource to the right job and recruit the
right amount of talent and retain them.

7
 IMPORTANT ABBREVIATIONS

ARVE: Activity Rate Vacation Excluded.

FTE: Full Time Equivalent
BFTE: Billable Full Time Equivalent
VTE: Vacation Time Excluded
BTU: Budgeted Time Units

PROR: Productivity Rate

COR: Charge Out Rate
CSS: Citizen Service Solution
DOR: Days Outstanding Receivable
ADRC: Average daily Remuneration Cost
BDC: Business Development Cost
SFC: Support Function Cost

8
 ABOUT THE COMPANY

Serge Kampf established Capgemini in 1967 as an enterprise management and

data processing firm. The Société pour la Gestion de l'Entreprise and le
Traitement de l'Information was created (Sogeti). Sogeti bought Gemini
Computers Systems, a New York-based corporation, in 1974. Sogeti rebranded
itself CAP Gemini Sogeti in 1975, following the acquisitions of CAP (Centre
d'Analyse et de Programmation) and Gemini Computer Systems, and the
conclusion of a dispute with the similarly called CAP UK over the international
use of the term CAP. Following the acquisition of Milwaukee-based DASD
Corporation, Cap Gemini Sogeti began operations in the United States in 1981,
specialised in data conversion and employing 500 workers in 20 locations
around the country. The US Operation was renamed Cap Gemini DASD after
this acquisition. The name was changed to Cap Gemini in 1996, along with a
new group logo. All of Cap Gemini's operating companies were renamed Cap
Gemini.

Founder- Serge Kampf

Serge Kampf created Sogeti in 1967, which subsequently

became the Capgemini Group. Kampf led the Group for
45 years, growing it from a tiny business in southeastern
France to a global leader in IT services. He was born in
Grenoble in 1934 and earned a double degree in law and
economics before starting his work at the General
Direction of Telecommunications in Paris in 1960. He
subsequently went to work at the Compagnie des
Machines Bull, which was at the time one of the world's
major computer manufacturers. Kampf founded Sogeti

9
with three former coworkers on October 1, 1967, in a two-room apartment in
Grenoble. Today the company has 243 office locations across 41 countries.

CEO- Aiman Ezzat

Aiman Ezzat was named the CEO of Capgemini on

May 20, 2020. He has been at Capgemini for over
two decades. He served as Capgemini's Deputy
Director of Strategy from 2005 until 2007 and was
named COO of the Financial Services Global
Business Unit in November 2007, and subsequently
its Global Head in December 2008 till 2012. He was
Chief Operating Officer from January 2018 to May
2020, and prior to that, he was Chief Financial
Officer from December 2012 to 2018.

Capgemini is a global leader in partnering with organisations to help them use

technology to transform and manage their operations. The Group is guided by
its aim to unleash human potential via technology for a more inclusive and
sustainable future every day. With over 325,000 employees in 50 countries, it
is a responsible and diversified organisation. Thanks to its strong 55-year
heritage and deep industry expertise, Capgemini is trusted by its clients to
address the full range of their business needs, from strategy and design to
operations, in the fast-evolving and innovative world of cloud, data, AI,
connectivity, software, digital engineering, and platforms. In the year 2021, the
Group earned a global revenue of €18160 million, which increased by 14.6%
from previous year, raising its net profit by 21% at €1157 million. Capgemini
Group's total headcount stood at 324,700, which is up by 20%.

10
Capgemini deals in:

● Artificial Intelligence
● Business Operations
● Cloud Services
● Cybersecurity Services
● Digital Services
● Intelligent Industry
● Sustainability
● Technology Solutions
● Transformation & Innovation

11
 ARVE – ACTIVITY RATE VACATION EXCLUDED

ARVE is one of the most significant KPIs for any company. It indicates the utility rate
of the employees. It depicts how efficiently the employees time is allocated to
various billable projects after considering the requirements of the job and available
employee skill set.

It is not advisable for a company to have a 100% ARVE rate as the company needs to
maintain employees on bench to meet its short-term demand. 85% ARVE rate is
considered good as per industry standards with a 5-6% on bench.

If the ARVE rate is high, it means that almost all the employees are assigned to the
project and that there is a good level of activity in the organization. If the ARVE rate is
low, it means that the employees are not bringing in enough billable working hours.

ARVE is one of the main factors the company tracks to zoom in on the company’s
profitability. It measures the proportion of billable time booked to engagements to
the total paid time (excluding paid vacation time). It is computed monthly, quarterly,
annually, project-wise, region wise, employee grade wise etc.

ARVE = BFTE/ FTE - VTE

From the above formula it becomes evident that ARVE increases with:
 increase in BFTE
 increase in time books to engagements
 decrease in FTE
 decrease in total paid time
 increase in VTE
 increase in paid vacation time.

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 FULL TIME EQUIVALENT (FTE)

While employee headcount gives us the number of employees on payroll, the

FTEs gives us the available staff resource with the capacity to generate revenue
to the company. FTE can be computed for CSS, DSP, DSS and external staff
resource (sub-contractor).

FTE = Total Paid Time / BTUs / hrs per day

BILLABLE FULL TIME EQUIVALENT (BFTE)

Not every hour paid to the employees generates revenue, some hours are billable while
others non-billable. Non-billable hours, refers to the amount of time spent on work that
can’t be billed or expensed to a client. Training, bench, internal projects, business
development, and team-building events, are some of the non-billable times booked in an
organisation. Any amount of time spent by the employee on a billable project which
generates revenue come under the billable time booked of the employee.

BFTE = Billable time booked / BTUs / hrs per day

These BFTEs directly impact the ARVE factor of the company. Which means that, as the
BFTEs increase, the employee utility and ARVE factor also increases. In order to
increase the BFTEs the billable hours booked by the employees must increase.

Keeping track of all hours worked promotes accountability. It is a simple method to

understand how employees are spending their time. As a result, individuals become more
responsible for whatever they do during working hours.

Furthermore, keeping track of both billable and nonbillable hours will allow the company to
establish more precise project plans in the future. It can examine all non-billables and
13
eliminate the ones that are superfluous based on the pre-existing data.

Budgeted Time Units(BTU) / No.of working days

BTUs counted in days are the number of working days of the period, i.e. All
calendar days excluding weekends and public holidays. BTUs are fixed for a given
period. They have a significant impact on revenue, a 22-day month generates
more revenue than a 19day month.
The number of working hours per day is taken as 8 hours.

OBJECTIVE

 To suggest ways to improve the ARVE factor of the company.

 To understand the ARVE computation and analysis.

 To analyse the BFTEs, Partial billability and negative time booked of the company and
their impact on ARVE.

 To analyse the order book reliability.

METHODOLOGY

Compute the ARVE factor of the organization and compare it with forecasted and previous
period values and analyse the reasons for thedifference between the actuals and
forecasted values.

Study the order book of the company to understand its reliability and differences between
the forecasted and actual BFTEs.

Analyse the ARVE report to understand where the partially billable time can be further
utilized. Identifying leakages in BFTEs due to time reclassification.
14
 FINANCIAL KEY PERFORMANCE INDICATORS

A financial key performance indicator (KPI) is a high-level measure of revenue, expenses,

profits, or other financial results that is simplified for weekly, monthly, or quarterly analysis.
ARVE, PROR, COR, FTE They help in the strategic decision making of the company.

Key Performance Indicators are decision-making tools used to:

 Measure and understand business evolution and measure
achievements against objectives.

 Translate strategy and objectives into indicators.

 Track trends and analyse progress towards strategic goals.

The financial KPIs of the company are:

 ARVE
 PROR
 COR
 FTE
 ADRC
 MARKUP
 CSS
 DOR
 Cost per billed hour.

15
 IMPACT OF KPI ON PROFITABILITY

Revenue own resources or fees charged to the project depend on various key
performance indicators such as ARVE, FTE CSS, PROR, COR and Working days.
Improving these KPI’s will enhance the revenue and in turn the profitability of
the company.

REVENUE OWN RESOURCES/FEES

The basic purpose of any business enterprise is to make profits. The business
will not exist in the long run if it is not profitable. As a result, determining
previous and present profitability, as well as estimating future profitability, is
critical. It can be improved by generating revenue or cutting down the cost.

There is a direct relationship between revenue and utilization of CSS

Resources. The increase in single or combined KPI’s generate an increase in
revenue. Fees charged on a project is strongly time related and is computed
16
using the following formula:

PRODUCTIVITY RATE (PROR)

The Productivity rate (PROR) is calculated for CSS activities and measures the
proportion of time billable to clients (thus generating revenue) compared to
the time spent on engagements by all CSS of the B.U. PROR highlights whether
we work on billable assignments or not.

CHARGE OUT RATE (COR)

The Charge Out Rate (COR) represents the average daily selling price of a CSS in
strongly time-related CSS disciplines. COR can be calculated at BU level, at
project level or per staff.

 The COR calculated at BU level is affected by changes in:

17
  Business mix, generating different price structures
 CSS pyramid where prices differ depending on the grades
 Competitive environment
 Production loss/gains

COR is computed as follows:

AVERAGE DAILY REMUNERATION COST (ADRC)

ADRC gives at Business Unit level the average remuneration cost of a CSS per
day. This indicator is used for all disciplines. It is used for:
 Controlling cost of staff resources
 Pricing
 Forecasting
 Budgeting

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 MARK UP

The mark-up measures the daily profitability of CSS resources in CSS disciplines.
It is used for:
 Pricing
 Understanding contribution margins.

CASH AND DAYS OUTSTANDING RECEIVABLES (DOR)

DOR is one of the main KPIs for cash management. The ratio measures in day-
equivalents the time needed by the BU to get paid by client once service is
rendered. In simple terms DOR explains the number of days taken to be repaid
by our customers. The amount outstanding receivables with external clients is
compared to external revenue of previous 3 months.

To Improve the DOR i.e., to decrease the number of days- equivalents of the
ratio, we need to accelerate payment collection from clients either through:

 Better contractual invoicing schedules

 Get advance payments before starting the project to

cover set up costs

 Better contractual payment terms

 Better cash collection process

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 COST PER BILLED HOUR

Cost Per Billed Hour is compared against budget and captured in

Actual/Forecast/Budget. It is computed for all major cost components in the
P&L.

 CSS Remuneration cost

 Non labor IDC

 BD Cost (Sales support cost non labor+ DSP cost)

 Support Function cost

 Costs not considered are Internal Sub-con and

Purchased cost

 FX gain / loss is excluded for this computation

 Billing hours = Time booked and valued

This KPI reflects operational efficiency (URVE) and cost management

TIME SHEET

All employees are asked to fill a time sheet mentioning the details of the projects
they are working on including their project code, project name, task
(billable/non- billable), number of hours worked each day and leave details for
the period. The time sheet is used as a tool to analyse where the employee time
is being booked and thereby charge the revenue to the client.

20
 ARVE COMPUTATION AND ANALYSIS

Once all the employee’s data is collected from the time sheet and
orderbook, it is summarized into a single excel sheet comprising the
following details:
 employee region of work
 date
 project number
 project name and description
 client name
 project type and region
 billable / non billable project
 grade of employee working on the project (A/B/C/D/E/F)
 employee grade required for the project
 Time booked
 Time booked and valued
 paid time
 paid vacation
 BTU
 FTE
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  Working hours per day
 Time booked in days
 Time booked and valued in days

 Paid vacation in days

 Cost amount
 ADRC
 Revenue amount.

ARVE segment wise analysis:

Using this data, FTEs, Billable FTEs and ARVE factor is computed using the
above-mentioned formulae. They are computed separately for different
employees grade wise and region wise. These actual values are compared with
the forecasted ARVE values, and the difference is then analysed.

ARVE = BFTE / FTE – Paid vacation

ARVE Grade - wise computation:

grade Sum of TB in Sum of PT in Sum of FTE Sum of ARVE actual ARVE Gap
days days vacation forecasted
F
E
D
C
B
A

It is observed that the gap between the actual and forecasted values among the
experienced employee grade of F and E is low as compared to the less
experienced employee grade. Which implies that the level of activity at higher
grades is good. The reason for low ARVE at other grades is due to low BFTEs,
22
 which is a result of low new joiners and high leavers.

ARVE Region- wise computation:

Region Sum of TB Sum of Sum of Sum of Sum of Sum of ARVE ARVE Gap
in days time paid time paid FTE vacation actuals forecasted
booked vacation FTE
and
valued
1
2
3
4
5
6

The reasons for the gap in actuals and forecasted values is identified.

Once all the KPIs are similarly computed and analysed, a summarized
statement is prepared comprising the :
 Total owned revenue
 Direct cost
 Contribution
 Indirect cost
 Gross margin

A summarized statement comparing the actuals and forecasted values of all

KPI’s is also prepared and the reason for the gap between forecasted and
23
actuals is analysed.
It is observed for the month of March that the FTEs and BFTEs are lower due
to low joiners and high leavers and ARVE reduced due to lower BFTEs.
ADRC21 billable is higher due to higher billable remuneration cost and lower
BFTEs.
Therefore, these KPIs play a crucial role in enhancing the revenue and in turn
the profitability of the organization.

LIMITATIONS

 The data analysed is not complete: Though it is mandatory for all the
employees to fill the time sheet, there are still few employees who do
not fill the timesheet timely, which results in miscomputation and
misinterpretation.

 Unforeseen contingencies: The forecasted values might not match

actuals due to unforeseen contingencies such as Covid – 19.

24
 ANALYSING PARTIAL BILLABILITY AND ITS IMPACT ON ARVE

Partial billability includes the time booked by employees that are on bench
for a while and are billable for the rest of the period.

Procedure: Time on bench up to 20 hours per month is acceptable.

Therefore, all the employees with bench time more than 20 hours and are
partially billable are considered for this analysis.

Once the employees that are partially billable for each month are identified,
the time utilization of the partially billable employees for each month and
quarter is calculated as by computing the total paid time for the month, out
of which their billable time, time on bench, vacation, non billable projects is
identified.

With the help of these values the BFTEs , NBFTEs( vacation excluded) and
FTEs are calculated and analysed.

TIME UTILIZATION OF PARTIALLY BILLABLE EMPLOYEES

2022-01 2022-02 2022-03 TOTAL
Q1
TOTAL BILLABLE TIME
BENCH TIME
VACATION TIME
OTHER NON BILLABLE TIME
TOTAL PAID TIME
BFTEs
NBFTEs
FTE

Analysis: It is observed that on an average 241 employees are partially billable for quarter
Q1 from Jan 2022 to Mar 2022.

These partially billable employees have utilized their time in the following
way:

25
 PERCENTAGE OF TIME UTILIZED BY PARTIALLY
BILLABLE EMPLOYEES
6%

2%
19% billable time%
bench time%
vacation time%
73%
other Non billable time%

While these employees are spending 73% of their time on billable codes,
there is still a 19% time being spent on bench and 6% on other non billable
projects which can be slowly converted to billable.

These employees contributed to a total of 236 FTEs with 175 billable FTE
and 59 non billable FTE (excluding vacation time).

It is analysed that out of these 59 non billable FTEs , if at least 15% were
converted to billable FTEs, the ARVE factor would increase by 1%.

26
 ANALYSING TIME RECLASSIFICATION

Time reclassification involves reclassifying the time booked to a certain

project by reducing it from one project and adding the same to another.
This majorly occurs due to mistakes in filling the time sheet by the
employees or due to certain billable projects turning non billable.

Procedure: since reclassifying time booked from billable to billable projects

or non billable to non billable do not have any impact on ARVE, only the
employees with time reclassified from billable codes to non billable codes
are considered.

Employees with time reclassification from billable to non billable codes are
identified and the time reclassified for each month in total is computed.
From the time booked, the BFTE for each month and quarter is computed
and analysed.

Time booked in billable project and transferred to non billable external services

month time booked Tr BFTE Tr

Jan
Feb
Mar
Total Q1

Analysis: A total of 2.24 BFTEs were transferred from billable to non-

billable projects in Quarter 1 of 2022, which resulted in a 0.04% drop in
ARVE factor. It is observed that 74% of time reclassification of quarter 1
occurred in the month of March.
MONTH WISE CONTRIBUTION OF TIME
RECLASSIFICATION

17%

9% Jan
Feb
27 Mar
74%
 ANALYSING ORDER BOOK RELIABILITY

The order book of the company contains details of all the final clients of
the company along with the BFTEs forecasted to the particular client.

These forecasted BFTEs are compared with the actual values and the
differences are analysed,

Procedure: the BFTEs for the quarter are compiled and the total forecasted
and actual BFTEs are computed. Once the BFTEs are computed, the reason
for the difference between that actuals and forecasted values are
analysed.

Analysis: The clients were separately analysed to understand their impact

on ARVE:

 companies with BFTES higher than forecasted – has increased the

BFTE by 453 for the quarter.

 companies with BFTES lower than forecasted - has reduced the

BFTE by 595 for the quarter.

 companies with zero actual BFTEs though they had forecasted

values - has reduced the BFTE by 313 for the quarter.

 companies with Zero forecasted values but positive BFTEs - has

increased the BFTE by 103 for the quarter.

The forecasted BFTEs were 141 higher than the actuals for the quarter 1. If
at least 10% these forecasted BFTEs were booked, they would increase the
ARVE factor by 1%.

By converting just 3% of zero actual FTEs with forecasted values to billable

FTEs the ARVE factor will improve by 1%.
28
 SUGGESTIONS

Since it is mandatory to maintain a certain proportion of employees on

bench to meet the short-term demand, if the rest of the employees were
fully assigned to the billable projects that they are currently partially
working on, we can improve the ARVE factor of the company by 1% with
every 15% conversion of non-billable FTE to billable FTE.

These employees are spending almost 25% of their time on bench and
non-billable codes, which must be slowly converted to billable to improve
the ARVE.

Also, the employees on bench can be asked to undergo training, to

enhance their skill set and professional capabilities, which go a long way in
improving the productivity of the organisation. They can be trained in
arears with huge demand within the organization so that they can be
allocated to that task when need arises.

The company must give proper training to the employees to fill the time
sheet timely and accurately to avoid time reclassification. Employees
recurring such mistakes must be identified and trained.

Since 74% of time reclassification occurred in the month of March, the

reason for the same should be identified and be curtailed from repetition.
This factor must be keenly observed to avoid inaccuracy while computing
ARVE and forecasted values of the company.

Since 10% improvement in forecasted values increase the ARVE factor by

1%, it is advisable to identify the gaps and overcome them.

Reliability of order book is important to improve accuracy and avoid bench

time. For projects that had forecasted values but zero actuals, employees
were allocated to the project but remained idle due to delay in the project.
These factors must be properly forecasted to avoid employee idle time.
These employees must be immediately allocated to other projects to
29
avoid bench time.

If the BFTEs are properly forecasted, resources can be properly allocated

without losing on the activity rate of the company.

CONCLUSION

ARVE is an important tool to analyse the efficiency of resource utilization

at Capgemini. It helps us to analyse employee wise, grade wise, project
wise, client wise , region wise etc utility rate.

While the ARVE rate for the quarter 1 of the company stands at 82%, it is
recommended to remain at a minimum of 85%, This 3% gap can be easily
recovered by the company by :

 converting the partially billable employees to fully billable employees.

A 15% conversion from partially billable to billable project can increase
the ARVE by 1%.

 Maintaining accuracy in the forecasted values of the order book, and

correctly estimate the FTEs required for the job. A 10% improved
accuracy can increase the ARVE by 1%.

 Double check the projects with the marketing and operations team
before allocation of FTEs as there are a huge number of BFTEs lost due
to allocated FTE with zero actuals. When identified, immediately
allocate such resources to another billable project to avoid leakage of
ARVE. Converting only 3% of such FTEs to billable can increase the
ARVE by 1%.

With proper harmony between the Finance, Operations, HR and Marketing

team, we can allocate the right resource to the right job and recruit the
right amount of talent and retain them.

30