Production. How to optimize and how to measure.

First of all, it must be said that there is nothing to improve without measurement. So, we need metrics.

Let's start with the clock.

First of all, we need to create a culture/organization of clock billing. For everyone and everything. So you can get a cost report for anything from Bitrix24 or any system like that.
Then - it is more complicated - you need to program the average cost of an hour of different people for different periods (+ taxes). In this case, the reports above will contain the actual costs - by manager, project, period, as you wish.

Next, you can automatically or semi-automatically read this:

- warranty / development and warranty / technical support. The ratio of warranty work to the usual. Lots of warranty = bad quality or someone else's code.
But! We once saw a lot of warranty behind a number of managers and after investigation we realized that they wrote off even something that was not a warranty. We almost did not repel the money, but added a trigger on the anomalies - when the guarantee exceeds 10%, we start the investigation.
(How do we calculate the guarantee? Mark the tasks with the word "Warranty", but do not mark the non-warranty tasks).

- planned time consumption and overruns.
Everything is clear here - if time is exceeded, something on the project is not right or not so estimated.
Here you need to calculate and use a multiplier (a different one for each programmer) and thus give estimations.

- tasks without evaluation. If a task is created and there is no evaluation for more than a day, it means that it will not be evaluated anymore. And hours will flow there forever and ever.
This, by the way, concerns both development and support.

- (if the finances are screwed on) current and planned costs of the project. Yes, it can be done manually by managers, but if it is automated, then again you can receive notifications "Budget on the verge of exceeding" and do something in advance, not when it is over )

After implementation of the above it will be possible:

- Consider profitability (as you wish - for companies/managers/companies as a whole)
- count KPI managers and development teams (in terms of profitability)
- take the KPI bonus
- after such motivation to unite teams around a common goal, not just to write the code "according to TOR".