Choosing the Right Metrics to Benchmark
http://www.sinicom.com/Sub%20Pages/pubs/articles/article14.htm

Sinickas, Angela D.
Sinickas Communications
1999

Abstract:

The assumption that financial analysts make is that low numbers on efficiency (communicators per employee, for example) would be better than high numbers. Unfortunately, that doesn't take into account that low-cost communication may have low impact on the bottom line. If your organization wants to track communication efficiency metrics, then I'd suggest tracking effectiveness measures as well.