Again, it goes back to efficiencies. Google has few employees for the amount of revenue it generates (high revenue per employee) but also has fairly high costs (millions of servers). They could be paying all of these people minimum wage and your formula would still show high expense per employee.

I get what you're trying to show, but calling the employees expensive because there happen to be a lot of expenses is misleading. They are only expensive if the expenses actually related to the employees.