Definování matematických vzorců při zjišťování nákladů u fluktuace pracovníků v podniku

Abstract

The aim of this paper is to establish a general methodology for calculating the costs incurred by employee turnover. The authors developed mathematical formulas enabling calculation of these costs that they can be used in the business sphere when identifying costs related to the employees turnover. The authors tried to identify costs resulting from the loss of an employee. Important factors in the costs of employee turnover also include the loss of knowledge and possibly also a loss of customers. Costs of lost employee and department productiveness represent an important part of the costs of employee turnover, as well. The paper deals with the identification of costs associated with advertising vacant job positions and selection of new employees. These expenses involve also costs of training and admission of a new employee. In case of employee turnover, the highest costs are associated with an initial low performance of a new employee. Overall costs associated with the employee turnover may be as much as 1.5 - fold higher than the average annual wage of the leaving employee.