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Labour turnover

Unit 3: Accounting for Labour CostTopic 5 of 5
Browse the Cost and Management Accounting syllabus

Cost and Management Accounting

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What the syllabus expects

  • Concept, causes and effects
  • Preventive and replacement costs and calculations
  • Turnover ratios

Labour turnover

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 3: Accounting for Labour Cost

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

  • Explain the scope and key elements of labour turnover.
  • Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

  • Concept, causes and effects
  • Preventive and replacement costs and calculations
  • Turnover ratios

Detailed Microsyllabus

  1. Labour turnover

    1. Meaning, causes and organizational effects.
    2. Separation, replacement and labor-flux measures.
    3. Define numerator, denominator and period consistently.

  2. Turnover costs

    1. Preventive recruitment and retention expenditure.
    2. Replacement, induction and productivity-related costs.
    3. Calculate prescribed ratios and cost estimates.

Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 31-34.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here.