Compa Ratios and other metrics are mostly designed for factory employees or Customer service professionals where skills and delivery of work is at parity Where it fails in countries where tenure based gratuity exists ( eg India) , a 5+ year person has assured 8% return on separations, while the people who change before that loose the gratuity , so compa is incoherent Also, The method has no meaning as you go up the ladder to mid management or senior management, as skills and deliveries are most of the time not comparable