Fixed Costs per Employee =
fixed costs / number of
employees
This
ratio shows the average amount spent on
overhead for each
employee in the period.
This shows the overhead factor that
each employee must carry
The fixed
cost per employee calculation and
explanations are included in the financial statement
ratio analysis spreadsheets highlighted in the left
column, which provide formulas, definitions,
calculation, charts and explanations of each ratio.
The fixed costs per employee ratio is listed in
our discretionary
cost ratios.
| The fixed costs per
employee ratio and other ratios are key
to understanding financial statements. Our
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See list
of ratios , or the financial statement ratio
analysis spreadsheets which are not highlighted in the
left column, to see which other ratios are calculated
and explained in our spreadsheets.
The fixed costs per
employee ratio may be included in our
custom 1, 3 or 5 period financial
statement ratio analysis spreadsheet.
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