A key challenge for all organizations is to find ways to calculate IT’s business value. Decision makers often lack reliable information from either IT or business about how to link IT to business objectives, performance or value. By using IT applications, users contribute to productivity improvements, direct revenue, improved quality, and ultimately increased customer satisfaction and the benefits it brings. There are three steps for deriving productivity levels, which form the “productivity ratio” ratio for the organization: Dividing revenue per employee by the average cost per employee.”]
Source: https://www.csoonline.com/article/2117141/calculating-it-value-in-business-terms.html