You Are the Senior HR Professional for Your Company

You are the senior HR Professional for your company. Management has asked you to identify how you'll measure results for human resources performance through one of four tactical accountability measures. Which of the following tactical accountability measures is not a valid measurement approach for HR performance?

A) HR expenses as a percentage of operating expenses
B) Ratio of management to HR staff
C) HR expenses as a percent of total revenue
D) Ratio of total employees to HR Staff