员工流通率是ACCAF2在计算劳工成本中一个很重要的知识点，所以今天给大家来说一说。员工流通率即"labor turnover rate"，英文解释为“As it is expensive and time consuming to recruit and train employees,a business will aim to retain employees.Employee retention can be measured by calculating the labor turnover rate.”中文解释是指人力资源的流动和周转，指企业内部由于员工的各种离职与新进的人力资源变动。人力资源流动率则为某种人力资源流动（离职和新进）与员工总数的比率。

它的公式是：

Labor turnover rate=replacement employees/Average number of employees in the period*100%

好的，再给大家举一个例子来计算一下，看是不是真的掌握了这个知识点。

A company has 2000 staff at the start of the year and at the end of the year this had reduced to1850.Following a voluntary redundancy programme,200 staff left during the period and 50 new members of staff were recruited.What is the labor turnover rate?

好，我们首先来算一算Average number of employees in the period,(2000+1850)/2=1925，然后再算这个员工流通率就是：50/1925*100%=2.597%.

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