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How do consultants set out per-diem or hourly rates What are they worth Some of the problems in consulting firms are not from overcharging, but undercharging for consulting skills Allowing for the cost of staying in business, paying your consulting staff, and making a reasonable and fair profit, consulting organizations in many fields have concluded that a consultant must generate between 25 and 35 times his or her annual compensation Let s operate on the assumption that a consultant working 50 weeks per year has about 40 billable hours per week Yes, we know that consultants are hard working, but this also includes lunches, work-time socialization, and other nonbillable hours Using this approach, of these 2,000 annual billable hours, roughly 400 per annum (or 8 per week) are needed for administrative tasks, like making out bills, attending internal meetings, doing housekeeping chores, and so on, and another 400 per annum are needed for new business development This leaves about 1,200 billable hours for charging out to clients, and assumes that most consultants want to have a life most years A list of parameters is available to consulting organizations to maximize their profitability This begins with the total number of hours available to do work This number varies greatly, but standards are 75 hours per day to 9 hours per day as minimums This gives a yearly range of between 1,950 and 2,340 hours Specific activities are then subtracted from this pool to provide actual billing hours available to each consultant: Vacation 10 to 20 working days/year (up to 30 days in Europe) Holidays and float days Training 10 to 15 days/year 10 to 20 working days/year

Figure 7-7: Text added to an item description is time- and date-stamped and added after the original description

It has the same limited liability as a C corporation has Profits are passed through to shareholders and taxed on an individual s return, similar to a partnership Deduction of losses on a personal tax return is allowed up to the amount of the individual s cost of the company s stock, plus any loans made to the company

change (see Change a Listing ), eBay calls Promote Your Item To promote your listing, use My eBay to nd the listing, and click its title to display it On the View Item page, click Promote Your Item under the item s title bar Click Continue on the upgrades description

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From a billing perspective, best practices show that a consultant wishing to earn $100,000 per year will then need to bill clients between $250,000 and $350,000 per year in revenue Let s assume we are considering a small- to medium-sized consulting firm This firm wouldn t have, or need, the overhead of a large downtown consulting firm, and would be at the lower end of the bracket This consultant will need to bill $250,000 per year That means if the consultant targets, and meets, the goal of billing 1,200 hours in that calendar year, the average billing rate will be about $210 per hour In a large firm, with lots of support staff, an in-house marketing department, expensive downtown office space, and prestigious advertising to bring in business, a consultant earning the same $100,000 per year will be billing about $350,000, or roughly $300 per hour on average It s a startlingly accurate rule of thumb Size up the consultant s practice, find out his or her hourly rate, and casually ask how many billable hours in a year that individual racks up, and you can pretty much nail the gross annual income Of course, project fees, contingency fees, bonuses, and other arrangements can complicate such a rough calculation, but it s still a valuable benchmark

The corporation can t have more than 35 shareholders It can have only one class of stock, limiting the flexibility to add future investors and restrict their share of profits It can t have foreigners, trusts, or other corporations as shareholders

page Make your upgrade choices, and click Continue a second time Click Submit after reviewing the summary of upgrades

Normally, bills are rendered to a client on a monthly basis This billing and payment history helps both parties keep track of time and expenses, as well as progress, and provides interim income to the consultant as a long-term project progresses There is usually a compelling argument not to break with this practice (most often made by your firm s accounting people), and the discipline of sticking to it is very important to maintaining a predictable cash flow and in keeping track of data On a short-term project, or one that ends in midmonth, get the billing done as quickly as possible If a client requests the entire project to be billed in one large increment at the termination of the job, work to separate the billing into monthly, or at least periodic, increments

Revised listings alert bidders and buyers to changes by placing a Revised link next to the Description label on the View Item page Clicking the link opens an Item

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