In this paper an activity-based technique is introduced to visualise human factors, such as absenteeism and labour turnover, as costs in an accounting system. The theories behind Activity Based Costing allow us to use a number of cost drivers to explain and allocate costs. The number of new employees and the number of days lost to absenteeism are suggested to form the allocation basis for the group of activities that can be assigned to labour turnover or absenteeism. The technique is shown in a case study from a Swedish manufacturing company.Relevance to industryThe implementation of labour-related factors such as labour turnover and absenteeism in the economical control of industry will widen the decision basis for industrial decisions like:- How much can a company invest in training and education of new employees?- Is it profitable to introduce a reward system promoting low absenteeism?- Is it profitable to reward seniority in the wage systems to decrease labour turnover?- What should the mix between the production factors labour and capital look like to obtain the most cost effective production system?