#1 Labour Turnover Ratios ~ Direct Labor Cost (Cost Accounting for B.Com/M.Com/CA/CMA

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Explained the concept, procedures and factors effecting labour turnover.
Following topics are covered in this lecture :
1. Labour Turnover Ratio under Separation, Replacement and Flux Method.
2. Factors effecting Labour Turnover Ratio
Student may find some more and different ways of calculating Labour Turnover Ratios under Flux Method (i.e. using Accessions and New Recruitment) in their books. Those methods are also valid and can also be used. I have explained here only those methods which were relevant for the students who were present in the classroom.
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All the formulas are giving different answers for same period.. how to know which formula aur more authenticated and accepted. Please advise

[@kaibaing4288]

Under replacement method,we consider the no. Of employees brought as replacements right?
Not the no. Of employees replaced right ?
For eg
20 employees may leave and for replacing these 20 employees we may bring 30 employees as replacements
Someone please reply 🙏

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No. Of employees replaced here the no. of employees replaced would be 30 as mentioned in the video seperated and replaced will be same in the long but it may differ in short run.

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