Labor cost analysis of labor cost

Employee turnover rate is the proportion of resigned employees to the total number of employees.

There are two main formulas for calculating employee turnover rate:

Formula 1 number of lost employees/average number of employees in one year (average number of employees in one year = number of employees at the beginning of the year+number of employees at the end of the year /2)

Formula 2 Number of employees lost /65438+ 10+February+…+65438+February/12

The formula 1 is a common calculation formula that is easy to operate. The number of unemployed people is the total number of unemployed people in an assessment period, and the average number in the denominator is the average number of indicators at two time points, which only represents the situation at the beginning and end of the year. Using this formula to calculate the turnover rate, the result is easy to be distorted, while Formula 2 can avoid this problem. 1, recruitment fee

Recruitment costs mainly include direct labor costs and direct business expenses of the recruiter, such as recruitment negotiation meeting fees, travel expenses, agency fees, advertising fees, publicity materials fees, office expenses, utilities and so on. There are also indirect costs, including management fees, temporary venues and equipment use fees. The calculation formula is as follows:

Recruitment expenses = direct labor expenses+direct business expenses+indirect management expenses+prepaid expenses.

Step 2 Choose the cost

The selection fee includes all the expenses related to deciding whether to hire or not, such as initial examination, interview, psychological test, comments and physical examination. The calculation formula is as follows:

Selection interview time and cost = (preparation time before each interview+time required for each interview) × salary rate of the selector× number of applicants.

Summary fee of application materials = (data fee for printing and distributing each application form+data summary fee for each person) × number of applicants.

Examination fee = (average material fee per person+average marking fee per person) ×××× number of participants×× number of examinees.

Test review fee = time required for testing × (salary rate of personnel department+salary rate of representatives of various departments )×times.

Medical examination fee (of this enterprise) = [(time required for inspection × inspector's salary rate)+equipment and medicine fee required for inspection ]× number of inspectors.

3. Employment cost

Employment expenses include admission fees, transfer compensation fees, resettlement fees, travel subsidies and other related expenses arising from employment. These expenses are generally direct expenses. The calculation formula is as follows:

Labor cost = labor cost+transfer compensation fee+relocation fee+travel allowance

4. Resettlement costs

Resettlement fee is a variety of management fees for enterprises to arrange admitted employees to engage in certain jobs; The time cost lost by the recruitment department for the placement of personnel; The employment department arranges personnel service fees and consulting fees.

Resettlement expenses = all kinds of resettlement management expenses+necessary equipment expenses+lost time expenses of resettlement personnel ① Pre-job education expenses.

The cost of pre-service education includes the wages of education and educatees, the labor loss cost of education and educatees, the education management cost, the data cost and the depreciation cost of educational equipment. The calculation formula is as follows:

Pre-job education cost = (average wage rate of workers in charge of guidance × productivity reduction rate caused by training+wage rate of new employees × number of employees) × training days+education management fee+data fee+depreciation fee of educational equipment.

② Job training cost

On-the-job training expenses are the expenses incurred by enterprises to train employees to meet job requirements, including on-the-job training expenses and on-the-job retraining expenses. On-the-job training is mainly accomplished by bringing the old with the new. The calculation formula is as follows:

Direct cost of on-the-job training = ∑ hourly salary of counseling group × counseling hours I× monthly counseling times I+∑ (hourly salary of the coachee K× counseling hours K× monthly counseling times k)

Indirect cost of on-the-job training = turnover loss of trainees+loss caused by unskilled trainees+training materials+various management fees.

The job retraining cost calculation is similar to the job training cost calculation, except that the retraining cost is less than the job training cost loss, and the time may be shorter. Its calculation formula is:

Indirect cost of job retraining = labor cost of training and retraining+material cost+management cost+loss cost caused by various trainings ① termination compensation cost.

Resignation compensation expenses refer to the expenses that an enterprise should compensate employees when dismissing employees or employees voluntarily resign, including wages payable to employees up to the time of resignation, one-time severance payment paid to employees, necessary resettlement fees for resigned employees, etc.

② Turnover management expenses

Turnover management fee is the management fee incurred by enterprise managers to handle matters related to turnover.

Interview time cost = (preparation time before each interview+time required for each interview) × interviewer's salary rate× number of employees who have left.

Time cost of resigned employees = time required for each interview × weighted average wage rate of resigned employees × number of resigned employees.

Expenses of management activities related to resignation = average salary rate of management activities required by each department for each resignation × average salary rate of employees in relevant departments × number of resignees.

Efficiency loss before resignation = average performance under normal circumstances-average performance during the period before resignation.

③ Vacancy cost

Vacancy cost refers to the loss of job vacancies after employees leave their jobs. Because job vacancies may adversely affect the completion of a job or task, thus causing losses to enterprises.