Which of the following is a compensation cost indicator?

Within HRPA’s Reporting and Financial Management competencies, HR is expected to track and report cost-focused metrics that link people expenses to organizational results. Average employee earnings as a percentage of revenue is a classic compensation cost indicator (also referred to as compensation-to-revenue or payroll-to-revenue ratio). By contrast, turnover (B) is a talent/retention indicator, absenteeism (C) is a attendance/health metric, and errors/on-time delivery (D) are operational quality/timeliness indicators.

Relevant Framework Reference: HRPA Professional Competency Framework — Reporting & Financial Management (develop and interpret cost metrics, including compensation cost ratios); HRPA Study Guide — HR Metrics and Analytics (cost efficiency indicators such as payroll-to-revenue).