chapter  4
Develop Fully Loaded Costs of Turnover
Pages 29

This chapter explores the financial impact of turnover, outlining specific costs that should be captured and economical ways in which they can be developed. One of the important challenges is to decide which costs can be developed from cost statements and which costs need to be estimated. Some costs are hidden and, consequently, never counted. The conservative philosophy is used to account for all costs-direct and indirect. Several checklists and guidelines are included.