Citation

Dahlen PG, Wernersson S. Int. J. Ind. Ergonomics 1995; 15(3): 215-221.

Copyright

(Copyright © 1995, Elsevier Publishing)

DOI

unavailable

PMID

unavailable

Abstract

In this paper an activity-based technique is introduced to visualise human factors, such as absenteeism and labour turnover, as costs in an accounting system. The theories behind Activity Based Costing allow us to use a number of cost drivers to explain and allocate costs. The number of new employees and the number of days lost to absenteeism are suggested to form the allocation basis for the group of activities that can be assigned to labour turnover or absenteeism. The technique is shown in a case study from a Swedish manufacturing company.