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Better yet would be an earnings per hour worked since not all employees work full time, and some companies encourage a lot of overtime.

This, and more importantly, mattzito comment on external contractors and outsourcing. Energy companies do that a lot.

Wouldn't profit per employee per hour make more sense?

Why would that make more sense than profit per employee or (sub)contractor per hour if we’re trying to measure efficient use of human capital?

I meant employee in a general sense. Maybe "worker" is better?

Yes - sadly, companies are not required to publish the number of worker-hours per year.