管理缺勤成本(PDF 3页)

A Guide to Managing Absence Costs
by Daniel D. Skwire
SPRING 2004
The rapidly rising cost of employee benefits is familiar and
troubling news to employers. With most of the discussion focused
on healthcare trends as the primary culprit, however, many employers
fail to recognize how much of their total benefits cost pertains to
absence-related programs—and how much ability they have to
manage these costs.
Quantifying Absence Costs
Measuring absence-related costs is not an easy task. First, there
are many different types of employee absences: vacations, sick
days, family medical leave, workers’ compensation claims, shortterm
disabilities (STD), long-term disabilities (LTD), among
others. Second, there are both direct and indirect costs associated
with employee absences. Direct costs consist of dollars paid
in the form of salary continuation, disability benefits, or insurance
premiums, on behalf of the absent employees. Indirect
costs include expenses incurred by the employer to keep the
business operating at less than full staff. Examples include paying
overtime to other employees, hiring temporary help, or
accepting a reduction in sales or profits due to lost productivity.
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