Hi Rajji,
Attrition Rate = No. of resigned of that month/ Available manpower * 100
For example, if in any of the starting day of previous month the manpower was 80 and during that month 5 resigned and 10 joined.. then on the last day of the month Manpower would be 80-5+10 = 85
So Attrition rate = 5/85*100
Hope, the query must been solved now..
Regards,
Amit Seth.