How to calculate the recruitment cost

Enterprises can formulate their own human resource management cost accounting methods according to needs, including accounting units, accounting forms and calculation methods. In accounting for recruitment and distribution of labor costs, we should generally pay attention to the following issues:

1, the expenses of personnel recruitment and personnel selection should be shared according to the actual number of employees. For example, an enterprise carries out recruitment and selection activities to recruit 5 professional and technical personnel, and there are 50 job seekers. In the process of recruitment and selection, various expenses such as advertising, reception, information, interview and testing are spent *** 10000 yuan. Accounting should be calculated by 5 people. The cost of recruiting and selecting a qualified professional and technical personnel is 2000 yuan, not 50 people, which is equivalent to 200 yuan per person, because it costs 1 10,000 yuan to recruit 5 people instead of 50 people.

2. Indirect costs will also be included in some direct cost items. For example, in the employment placement project, it includes not only the funds paid directly for employees to take up their posts, but also various related management expenses and the time spent by managers to provide necessary material conditions for employees to take up their posts. In accounting, these indirect costs need to be calculated clearly. Generally speaking, the time cost of managers who participate in specific work in human resource management activities should be converted into specific amounts according to the time they participate in specific work and their salary standards.

3. Some management cost items may overlap. For example, the cost of career management (including manpower planning budget) and the cost of education and training (training and learning) may partially overlap; Especially for projects that need to be discussed and tested many times. Therefore, in the specific accounting, we should pay attention to identify the overlapping parts of costs and avoid repeated accounting.