“Effect of Employee related cost on Organizational Performance. A study of 7up Bottling Company:- Uduma Emmanuel A

ABSTRACT

This study examined the effect ofemployee related cost on organizational performance in Nigeria from 2005 to 2018. The organizational performance was proxy by the Return on capital employed (ROCE), profit after tax (PAT)and return on assets (ROA) while employee related cost was used to proxy dependent variable. The study utilizes Ordinary Least Squares (OLS) simple regression analysis. The empirical results suggest that the employee related cost is significant in determining the performance rate ofthe company, return on assets also witnessed significant change as result of changes in employee related cost. It is recommended that organisations should ensure improvement in their performances by improving greatly on employee related costs which include remunerations and cost oftraining and retraining of new staff and workshop attendance, granting of annual leave when necessary