Page 15 - Cost Accounting - Ready Reckoner
P. 15
12
Labour Turnover by:
1. Separations Method:
.
= x 100
.
ℎ & ℎ
Average no. of workers =
2
Separations include workers left and discharged.
2. Replacement Method:
.
= x 100
.
3. Flux Method:
. + .
= x 100
. 
