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AMMA RESEARCH PAPER: LABOUR TURNOVER . February 2013 . What is labour turnover? Labour turnover is. the proportion of employees that leave a business over a period . of time, usually measured over one year. For example, if a company of 100 staff members incurred a labour turnover rate of 15% for the year 2012, this would indicate that 15 employees left the organisation between 1 … The Costing of Labour Turnover M E ORTON Introduction Much has been written about the causes and measurement of labour turnover, but less has been written about the costs involved. It is generally assumed that high rates of labour turnover will have harmful financial effects, without any serious attempt being made to quantify these effects. Some-times it is considered that the costs involved Cost A/C manual states that the factory overheads are to be recovered at 100% of direct wages. Administration overheads at 10% of works cost and selling and distribution overheads @ …[…]

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