Sombrero, Mary Jomalene Cost Accounting and Control

Learning Activity 3-4

Self-Assessment/Review Questions: 
1. What are the three types of measuring labor turn-over?
a. Separation Method
b. Replacement Method
c. Flux Method

2. When you add the labor turn-over rate under Separation and Replacement Methods it will give you the
same turn-over rate under Flux Method

3. List at least three (3) causes of labor turn-over.

a. Personal Causes - Change in employee status (Marriage, Relocation, Disability, Death)
b. Avoidable causes
 Dissatisfaction with job or inadequate renumeration
 Unsatisfactory working conditions and facilities
Also:
 Poor morale and low levels of motivation within the workplace
 Bad relationship with co-workers/supervisors
 Lack of employee welfare activities
 Lack of incentive and promotion