抄録
The purpose of this study is to compare Finnish software firms with Japanese ones from the viewpoint of business efficiency. This paper analyzes 505 and 576 firms respectively, using RPE (Revenue Per Employee), LCP (Labor Cost Percentage), Strassmann's IP^[○!R] (Information Productivity), and several other indicators. "RPE-LCP" curves (Sasaki, 2009) and "RPE cascade" graphs are used to capture the efficiency of IT sectors.