員工流通率是ACCAF2在計(jì)算勞工成本中一個(gè)很重要的知識(shí)點(diǎn)，所以今天給大家來(lái)說一說。員工流通率即"labor turnover rate"，英文解釋為“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.”中文解釋是指人力資源的流動(dòng)和周轉(zhuǎn)，指企業(yè)內(nèi)部由于員工的各種離職與新進(jìn)的人力資源變動(dòng)。人力資源流動(dòng)率則為某種人力資源流動(dòng)（離職和新進(jìn)）與員工總數(shù)的比率。

它的公式是：

Labor turnover rate=replacement employees/Average number of employees in the period*100%

好的，再給大家舉一個(gè)例子來(lái)計(jì)算一下，看是不是真的掌握了這個(gè)知識(shí)點(diǎn)。

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，我們首先來(lái)算一算Average number of employees in the period,(2000+1850)/2=1925，然后再算這個(gè)員工流通率就是：50/1925*100%=2.597%.

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