Dear Suchthiya,
For an IT company, the major resource is human resources. About 70-80% of your company's expenditure is "Employee Cost". Therefore, your focus should be on human resource utilization. Another area of focus could be the utilization of capital equipment.
To provide a more detailed response, you need to offer additional information. Please provide the department-wise breakdown of manpower, their performance metrics, the gaps in achieving those metrics, details on the capital equipment you possess, and the Internal Rate of Return (IRR) for each equipment, as mentioned in [Investopedia](http://www.investopedia.com/terms/i/irr.asp).
In the manufacturing sector, productivity measures are derived through "Time and Motion Studies". Have you conducted a similar study for your company?
There are numerous questions related to your post. Complete information is essential to provide relevant suggestions.
Thanks,
Dinesh Divekar