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Personnel outsourcing expenses
Human resource outsourcing refers to an enterprise outsourcing one or more human resource management tasks or functions to other human resource outsourcing enterprises or organizations for management according to needs, so as to reduce labor costs and maximize efficiency. Simply put, it refers to the management of the company's personnel relations to professional human resources institutions.
General human resource outsourcing fees include recruitment fees, training fees, social security fees, human resource management fees, follow-up management service fees, office management fees, etc. The charging standards of human resource outsourcing companies vary according to the size of the cooperative enterprises. The larger the enterprise scale, the less the cost for the enterprise, but for some small companies, the cost of personnel service outsourcing service is also very low.
The service fee for personnel outsourcing is included in the management fee.
Borrow: management fee
Loan: cash or bank deposit
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.
Extended data:
The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit the "management fee" account and credit the "bank deposit" account.
Staff salaries of the administrative department of the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "staff salaries payable"; Enterprises should calculate and determine the mineral resources compensation fees that should be paid according to regulations, debit the "management fee" subject and credit the "tax payable" subject.
Office expenses, utilities, travel expenses and other expenses incurred by the administrative department of the enterprise, as well as business entertainment expenses, consulting fees, research fees and other expenses incurred by the enterprise, shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "research and development expenditures".
At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".
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