Many Professional Service organizations focus on increasing bill rates, increasing utilization, and reducing load costs to meet profitability targets. It is rare for the senior management team to define a target business model for PS. This lack of a business model can lead to poor decisions. This article introduces example business models for a Professional Service organization and explains how the business model can be used to drive sustainable profitability.                 

from the article: The 40/20 Myth by Thomas E. Lah