Most CEOs of fast-growing companies think they have good health plans. PricewaterhouseCoopers released a survey of growing companies this week that showed, while 36% of CEOs rate their company health plans as "excellent," and 46% rate it as "good," less than half of the CEOs regularly survey their employees to gain an understanding of their health plan needs, and only 20% used metrics when budgeting health care coverage. For 2003, the CEOs reported spending an average of $4,860 on each full-time employee's health coverage, with service companies allocating more per employee ($5,035) than product companies ($4,660). Ouch.

Of the companies that used metrics to budget health care spending, the most-used were percent of payroll (43%), percent of revenue (23%), and percent of operating budget (20%).

Do you use metrics to budget your health care spending? Why or why not?