Human Capital Value Added (HCVA) is a measure of the extent to which employees add value to the business.
HCVA = Revenue - (Total Costs - Employment Cost) / Full Time Employees
This indicator is included in the book: Key Performance Indicators - the 75+ measures every manager needs to know, which contains an in-depth description of this KPI, as well as practical advice on data collection, calculations, target setting, and actual usage.