có thể thanh toán số dư thẻ tín dụng. Quản lý kế toán có thể sử dụng các nhân viên báo cáo chi phí trung bình thời gian quay vòng như là một phương tiện hiệu quả để đảm bảo rằng các báo cáo này nhanh chóng được trả thức: Trừ các ngày khi một báo cáo chi phí đã được nhận bởi các tài khoản | Measurements for the Engineering Department I 207 Table Current Theoretical Space used by machinery 12 000 8 000 Space used by operators 2 500 2 500 Space used for materials 7 500 2 500 Total floor space 25 000 25 000 Percentage of floor space utilization 88 52 some companies may want more open facilities for marketing reasons since this configuration looks better when taking customers through the plant. Another consideration is whether any floor space can be sold off or subleased if a company uses this measurement as a catalyst to increase its floor space utilization. If a company s production area is highly specialized or incapable of being segregated for other uses it may not make sense to pursue a consolidation of floor space. 11 Measurements for the Human Resources Department This chapter focuses on the measurements that can be used to determine the performance of the human resources department. The primary focus of the measurements described here is the department s ability to efficiently hire employees. Also included is employee turnover which is perhaps the most popular employee-related measurement in use today. The measurements discussed in this chapter include Employee Turnover Average Time to Hire Late Personnel Requisitions Ratio Intern Hiring Percentage Ratio of Support Staff to Total Staff EMPLOYEE TURNOVER Description In today s knowledge economy a company s key assets employees walk out the door every night. Given the high cost of recruiting and retaining qualified employees a major performance measure is a company s ability to keep the employee turnover level as low as possible. Formula Summarize the number of full-time equivalent FTE employees leaving the firm during the measurement period and divide by the average number of employees on staff during that period. The formula is Number of FTE employees who resigned ------------------- -------------------- Total FTE employees at beginning of period Total FTE employees at end of period 2 .
