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The Financial Impact of

Human Resource
Management Activities
Financial Effect of Employee Attitudes
 3 Elements of Attitudes
Action
Elemen dalam sikap yang
mencerminkan respon individu
terhadap kejadian yang didasari
oleh pengetahuan dan perasan.

Cognition Emotion
Elemen dalam sikap yang Elemen dalam sikap yang
mencerminkan pengetahuan mencerminkan perasaan individu
individu dalam bersikap terhadap dalam bersikap terhadap kejadian.
kejadian.
 Behavior Costing and Employee Attitudes
Revised model: the employee- customer-profit
chain (Sears)
 Costing Employee Absenteeism
The logic of Employee absenteeism:
Absenteeism: How absenteeism create cost
Total estimated cost of employee
absenteeism
ketidamampuan karyawan
untuk bekerja sesuai dengan
jadwal bekerjanya
 Costing Employee Turnover
- Permanent departure of an employee
(Functional & Disfuctional) -
Separation Cost
01 1. Exit interview
2. Administrative functions related Replacement Costs
to termination
3. Separation pay 02 1. Communicating job availability
2. Preemployment administrative
4. Increased unemployment tax functions
3. Entrance interview
4. Testing
5. Staff meetings
Training Costs
03 1. Informational literature
2. Instruction in a formal training
6. Travel and moving expenses
7. Postemployment acquisition and
dissemination of information
program 8. Medical examinations
3. Instruction by employee
assignment
COSTING THE EFFECTS
OF TRAINING ACTIVITIES
Measurement of Training Outcomes
Indirect Measurement
1 Utility Analysis: ROI/Training Cost

Direct Measurement
2 Direct outcome: Sales/Commision from Sales, Turnover
 Linking Worker Belief
to Increase Productivity and Profitability

Select for Talent

A
B
Define the Right
Outcome
C Focus on the Strenghts

D Find the Right Fit

Thank you