Managers of law departments (and of law firms) often believe that there is an identifiable connection between one set of numbers and another. Perhaps they sense that the size of the plaintiff’s law firm has some bearing on the cost of defending a lawsuit; they feel the number of patents applied for rises and falls with their company’s R&D investment; or they’ve noticed that client satisfaction scores relate to keeping close to budget. Fortunately, those types of subjective impressions of managers can be tested and quantified. 
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