The rate of change in the composition of employee force over the average number of employees for the year is computed as 9% under ‘separation…
CA Intermediate · Cost and Management Accounting · MTP · January 2025
The rate of change in the composition of employee force over the average number of employees for the year is computed as 9% under ‘separation method'. However, the same rate is computed as 15% and 30% under 'replacement method' and 'flux method' respectively. Considering the average number of employees on roll during the year as 200, FIND OUT the number of employees - (i) replaced, (ii) left and discharged and (iii) recruited and joined
Suggested Answer and Working Notes:
Correct Answer: Option (C)
Replaced- 30 employees, left and discharged- 18 employees and recruited & joined- 42 employees
Topics: Employee Cost & Direct Expenses
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