EFF Factor is the outcome of Makarand’s experience for over three decades. EFF Factor attempts to capture Makarand’s Philosophy: “Efficiency is the effective utilization of time, which is the most and extremely precious and non-renewable resource of any company. All other resources can be acquired, but not “time”. For all businesses engaged in rendering services “Time” is the only common raw-material. If it is properly managed it directly translates into revenue” Makarand is responsible for the Business Design of EFF Factor which promises to manage Operational Efficiency of businesses.