▁a ▁new ▁employee ▁in ▁a ▁certain ▁position . ▁Good ▁turn over ▁can ▁also ▁trans p ire ▁when ▁an ▁employee ▁has ▁out g rown ▁opportun ities ▁within ▁a ▁certain ▁organization ▁and ▁must ▁move ▁forward ▁with ▁his ▁or ▁her ▁career ▁in ▁a ▁new ▁organization . ▁ ▁Turn over ▁as ▁with ▁the ▁non ▁resolution ▁of ▁an ▁employee ▁asset ▁issue ▁( E . g . ▁Cy ber ▁: ▁O pport unity ▁& ▁risk ) ▁and ▁their ▁course ▁of ▁work ▁in ▁the ▁digital ▁era . ▁ ▁Cost s ▁ ▁When ▁account ing ▁for ▁the ▁costs ▁( both ▁real ▁costs , ▁such ▁as ▁time ▁taken ▁to ▁select ▁and ▁rec ruit ▁a ▁replacement , ▁and ▁also ▁opportunity ▁costs , ▁such ▁as ▁lost ▁product ivity ), ▁the ▁cost ▁of ▁employee ▁turn over ▁to ▁for - pro fit ▁organizations ▁has ▁been ▁estimated ▁to ▁be ▁between ▁ 3 0 % ▁( the ▁figure ▁used ▁by ▁the ▁American ▁Management ▁Association ) ▁to ▁up wards ▁of ▁ 1 5 0 % ▁of ▁the ▁employees ' ▁rem un er ation ▁package . ▁There ▁are ▁both ▁direct ▁and ▁indirect ▁costs . ▁Direct ▁costs ▁relate ▁to ▁the ▁leaving ▁costs , ▁replacement ▁costs ▁and ▁trans itions ▁costs , ▁and ▁indirect ▁costs ▁relate ▁to ▁the ▁loss ▁of ▁production , ▁reduced ▁performance ▁levels , ▁unnecessary ▁over time ▁and ▁low ▁mor ale . ▁The ▁true ▁cost ▁of ▁turn over ▁is ▁going ▁to ▁depend ▁on ▁a ▁number ▁of ▁variables ▁including ▁ease ▁or ▁difficulty ▁in ▁filling ▁the ▁position ▁and ▁the ▁nature ▁of ▁the ▁job ▁itself . ▁Est im ating ▁the ▁costs ▁of ▁turn over