Definition The average cost of selling general and administrative expenses incurred per employee within a business entity.
Calculation SGA costs / number of business entity employees
Unit of Measurement US dollars
Function Develop and manage human resources (HR) planning, policies and strategies – HR
Method of Estimation By dividing the total selling general and administrative costs by the number of business entity employees.
Timeframe Measured on a monthly, quarterly, or annual basis.

Return to the full list of HR KPIs