Turnover costs were determined by two variables. The spending criteria were as follows: the direct cost of the advertising/recruitment and hiring process per new employee is NZ$735, the indirect cost consisting of preceptor costs, decrease in the new employee's initial productivity, orientation and training is of NZ$3 142 adding to NZ$3 878. Furthermore, the cost of temporary cover per variable exit is NZ$19 922. The indirect cost is twice as expensive as the direct cost and the variable expense per exit is seven times higher than the expense per new employee. The sum of the two variables is NZ$23,800. The data also shows that nurses filling vacant positions come from outside the organisation, which is made up of internationally trained nurses, recent graduates and candidates from elsewhere in New Zealand and make up 83% of the new hire pool. From this, the statistics show the total expenditure required for a new employee to reach 100% productivity in relation to their professional status before hiring. The most expensive is hiring a newly graduated nurse at NZ$4,804, followed by overseas trained nurses at NZ$4,467. While the least is spent on nurses returning to the ward at NZ$941 and for the internal transfer to NZ$1711, on the 2nd the latter figure avoided costs related to medical screening, uniform allowance, relocation expenses and orientation in the organization. Most of the financial burdens in the turnover practice are covered by temporary coverage. This charge not only affects nurses who have resigned, but also includes current shortages and sick leave. Money spent on this variable covers payment for replacement staff, overtime, temporary replacement arrangements, and lost productivity from regular staff helping temporary staff. Another significant data in this study collects the average annual turnover rate which is equal to 44.3% (Nord, N. et al,