Fixed
costs (excluding labour) per employee = fixed costs -
fixed labour costs / number of employees
The fixed
costs (excluding labour) per employee ratio
shows the overhead factor (excluding labour) that each
employee carries.
The fixed costs (excluding labour) per employee ratio is 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 (excluding labour) per employee ratio is
listed in our employee
cost ratios. 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.
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