Chapters
0:00
Welcome to "Out of Scope": Steal Frameworks From Outside Accounting
3:02
Where 85% actually comes from
7:25
How the accounting industry got it wrong
9:35
Utilization vs. capacity load
20:00
The experiment
23:00
What happens if it works
Every practice management article tells accounting firm owners to cap utilization at 85%. AICPA benchmarks reference the number. The Rosenberg Survey references it. Your practice management software probably allows you to track it right now.
Nobody explains where the number came from.
In this 25-minute Out of Scope lunch and learn, we walked through the actual origin of the 85% number and showed why the accounting industry has been applying the right number to the wrong measure.