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ACCA F2知识点:员工流通率
时间: 2016-07-11 来源:浦江财经 作者:flora 点击:
员工流通率是ACCA F2在计算劳工成本中一个很重要的知识点,所以今天浦江财经给大家来说一说这一知识点。
 
员工流通率即 “labor turnover rate”,英文解释为“As it is expensive and time consuming to recruit and train employees, a business will aim to retain employees. Employee retention can be measured by calculating the labor turnover rate.”中文解释是指人力资源的流动和周转,指企业内部由于员工的各种离职与新进的人力资源变动。人力资源流动率则为某种人力资源流动(离职和新进)与员工总数的比率。
 
它的公式是:
 
Labor turnover rate=replacement employees/Average number of employees in the period*100%
 
给大家举一个例子来计算一下,看是不是真的掌握了这个知识点。
 
A company has 2000 staff at the start of the year and at the end of the year this had reduced to1850. Following a voluntary redundancy programme, 200 staff left during the period and 50 new members of staff were recruited. What is the labor turnover rate?
 
好,我们首先来算一算Average number of employees in the period, (2000+1850)/2=1925,然后再算这个员工流通率就是:50/1925*100%=2.597%.
 
这样解析大家都明白了吗?浦江财经希望大家可以弄懂这个知识点,给ACCA考试多一份信心。
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