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Lecture Managing human resources (6/e): Chapter 2 - Wayne Cascio

Chapter 2 - The financial impact of human resource management activities. This chapter presents the following content: Behavior costing approach, controllable and uncontrollable costs, costing employee absenteeism, costing employee turnover, separation costs,. | Chapter 2 The Financial Impact of Human Resource Management Activities Behavior Costing Approach A dollar amount is assigned to specific behaviors, such as Absenteeism Turnover Job Performance Employee value is not measured, but rather the economic consequences of employees’ behavior is measured Controllable and Uncontrollable Costs Controllable costs are those a firm can alter and decrease Employee turnover due to the following is controllable: Moving to another company for promotion opportunities Moving to another company for higher pay Moving to another company for career development Employee turnover due to the following is uncontrollable: Death Poor-health conditions Spouse transfer Costing Employee Absenteeism Absenteeism is the failure of an employee to report to or remain at work as scheduled, regardless of reason Statistical breakdown of employee absenteeism Most employee absences are family related Sickness accounts for only approximately 1 in 5 cases Stress accounts for . | Chapter 2 The Financial Impact of Human Resource Management Activities Behavior Costing Approach A dollar amount is assigned to specific behaviors, such as Absenteeism Turnover Job Performance Employee value is not measured, but rather the economic consequences of employees’ behavior is measured Controllable and Uncontrollable Costs Controllable costs are those a firm can alter and decrease Employee turnover due to the following is controllable: Moving to another company for promotion opportunities Moving to another company for higher pay Moving to another company for career development Employee turnover due to the following is uncontrollable: Death Poor-health conditions Spouse transfer Costing Employee Absenteeism Absenteeism is the failure of an employee to report to or remain at work as scheduled, regardless of reason Statistical breakdown of employee absenteeism Most employee absences are family related Sickness accounts for only approximately 1 in 5 cases Stress accounts for approximately 1 in 6 cases Entitlement mentality also accounts for about 1 in 6 cases Costing Employee Turnover Three components of employee turnover costs: Separation Costs Replacement Costs Training Costs Separation Costs The four components of separation costs are as follows: Exit Interview Interviewer’s time Termination time Administrative Functions Related to Termination Removal of employee from payroll Termination of employee benefits Turn-in of company equipment Separation Pay Severance packages Increase in Unemployment Tax Replacement Costs Replacement costs consist of eight components: Communication of job availability Pre-employment administrative functions Entrance interviews Testing Staff meetings Travel and moving expenses Post-employment acquisition and dissemination of information Medical examination Training Costs There are three elements of training costs Informational literature Employee handbooks Instruction in a formal training program Instruction by employee .