The Cost Accrual Ratio for a business is the total average cost per person per unit time, e.g. average cost per day per person.
It is only useful for
risk assessment
Broadly speaking, a risk assessment is the combined effort of:
# identifying and analyzing potential (future) events that may negatively impact individuals, assets, and/or the environment (i.e. hazard analysis); and
# making judgments "on the to ...
in small projects where average wages are roughly equal.
References
Financial ratios
Corporate development
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