| 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. |
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