Hi Barkha,
Excellent and thought-provoking! Often apportioning costs, profits, revenues, topline, bottom line, and gross-net margins to non-billable resources is a significant challenge. Even a maze of calculations and extrapolations may not yield accurate figures or estimates at times.
We may benefit from including an element of 'Institution Building' in the role of HR that is all-encompassing in business, i.e., one that makes an organization immortal. HR makes a huge contribution to this aspect, focusing on the non-materialistic human element.
Regards,
Rahul Kumar