We developed this deck a few months ago during the heat of recessionary layoffs. Sitting in a meeting one day with a mix of line managers, HR executives, and finance, a finance executive asked, "Guys, what does it matter if we hire (or fire) one more person? It's not going to net a single dime more to the company?" Needless to say, there was heated debate for the next 20 minutes. 

There are certainly environments out there where the "team" is looked at as a liability (who closes that big sale then I ask to Finance?). This deck is an attempt to put some meat on the arguments of productivity. It does not assume that magically, hiring staff makes positive revenue (or cost savings) occur - you still need the suite of management techniques to run the company, but it's a start - here's how we see Cost of Vacancy here at iQ: