|This KPI measures the cost spent on personnel for each employee within the business entity.
|Total personnel cost / Number of employees within the business entity
|Unit of Measurement
|Develop and Manage Human Capital – HR
|Method of Estimation
|The personnel cost is calculated by summing up the salaries, wages, benefits, and other related expenses of all employees. The number of employees is obtained from the HR records or payroll system.
|Monthly or annually, depending on the reporting requirements.
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