Human Capital Measurement Introduction Concept discusses several metrics for measuring human capital effectiveness: 1) Revenue Factor measures employee productivity by calculating revenue generated per employee. 2) Expense Factor links employee time/effort to operating expenses by calculating expenses per employee. 3) Income Factor links employee time/effort to operating income by calculating income per employee. 4) EBITDA Factor links employee time/effort to operational profitability by calculating Earnings Before Interest, Taxes, Depreciation, and Amortization per employee.