1. What are the total costs of employment for the company?
2. What is the average cost of employment per employee?
3. What is the total HEVA for the company?
4. What is the HEVA for each category of employee?
5. What recommendations would you make? Why?

Item Euros/ Number Average salary for admin staff 25,000 Average paid to Directors 50,000 Average paid to Trainers/Consultants 500 Average paid for preparation / travel days to trainers 200 Comments Per year each. Excludes Social security (SS) of 20% Per year each, excluding SS. They seldom do any training / consultancy themselves except in emergencies Per day, excluding preparation and travel Per day. 'Travel' is for any project outside the home city, and trainers are paid one travel day on each side of a delivery project, if it takes place away from 'home'. Preparation is included in this price, but travel is invoiced separately / additionally Average fee charged per day's training/consultancy 1,000 Number of training days sold last year 3,000 Actual training days invoiced to clients 800 Number of travel / preparation days paid to trainers Overhead costs: Rental payments on the building, equipment, IT Variable running costs Training staff turnover Admin staff turnover Corporate Tax Days paid in addition to the working days, of which 200 travel days have been invoiced to clients. 500,000 The fixed overheads. The company pays rent for offices and all hardware; car hire when needed etc. 200,000 Covers variable costs of projects, such as marketing, photocopying, books etc New staff recruited per year to replace leavers or add to the database 10 2 20% Per year - there are 5 admin staff and it is not expected to increase this number On profits only