How to calculate the control rate of recruitment expenses

The control rate of recruitment expenses is a problem in budget management. How to calculate?

There should be total expenditure in the department. If yes, the control rate of recruitment expenses can be obtained by dividing the recruitment expenses by the total expenses.

Or give a proportion to the recruitment fee first, and then the fee cannot exceed the prescribed proportion. The basis of comparison can be total cost or turnover.

Or the recruitment fee is the planned amount, and the actual expenditure is compared with the planned amount.