Workforce friction rarely has one account code:
- recruitment spending sits with HR while vacancy coverage appears as overtime;
- rework disappears into ordinary payroll;
- delays affect several teams but are not recorded separately;
- manager clarification is treated as normal work;
- knowledge reconstruction becomes visible only after a key person leaves;
- training, turnover and productivity estimates overlap.
Leaders may see the symptom without a shared explanation of how it affects cost, capacity, customers or continuity. Different teams can also count the same consequence more than once.
A credible business case does not remove uncertainty. It organises the question so decision-makers can see what is known, what is estimated and what needs validation.




