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    Agreed Graham they have to have a benchmark for the headcount.What I would do is have a criteria as you say $1 million sales per head or by margin dollar per head.Andrew Price or someone has probably done this already I would throw it into a spreadsheet and itemise by country first put in the sales to profit by country and also seperate the balance sheet by country,I would then put in the headcount by country and then split the headcount into those that are say sales/warehouse/manufacturing etc.You put this all in a spreadsheet and before you know it things show up and you are able to make decisions quickly.They may have an area that is under utilised and can possibly move headcounts around.Also I would pick out the best competitor and do their headcount profile.
 
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