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Arthur Amaral

Director, Retail, TCS Americas


  • Workforce planning and labor costs constitute the biggest line of expenses in selling, general, and administrative expenses (SG&A).
  • Inaccurate sales forecasts, escalating labor costs, poor employee fit, and high attrition hamper labor budgeting and planning efforts.
  • Retailers who adopt a combinatorial approach—top-down and bottom-up—for labor planning and budgeting will realize significant benefits.