Payroll costs as a percentage of added value
For full accounts:
((62 + 1521 + 1522) / AV) x 100
For concise accounts:
(62 / AV) x 100
These are the costs of personnel as a percentage of
added value. The added value as defined above can be broken down into payroll
costs, financial charges, depreciation in the broadest sense, tax and excise
duties, profit (or loss).
Sometimes payroll costs exceed added value. This means
that the bill for personnel is greater than the turnover. It goes without saying
that such a situation is unsustainable.