Can I afford to hire an employee for $X salary? |
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Period or pro forma financial information |
% Sales |
Source |
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Period total sales: |
Income Statement |
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Period Direct Job Costs (Cost of Goods Sold)): |
Income Statement |
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Gross Profit (Contribution Margin): |
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Period Fixed Costs (Operating and Overhead): |
Income Statement |
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Calculate the total cost of hiring a new employee |
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Annual base salary of new employee: |
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Annual bonus: |
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Employment taxes (employER taxes, worker's comp, etc.): |
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Annual benefits (retirement contribution, paid time off, vehicle, phone, etc): |
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Total annual cost of new hire ($X): |
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Result of hiring new employee (at current Contribution Margin) |
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Annual sales increase required to afford new hire: |
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Break-even effect of hiring new employee (at current Contribution Margin) |
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Period Break-even Sales: |
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New adjusted period break-even sales: |
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Change in period break-even sales: |
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Analysis (at current Contribution Margin) |
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Will the new hire make the company more efficient, increase or enable sales, or benefit the company in some way that offsets the expense of hiring? |
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Each new hire must more than pay for itself. |