How should the company calculate the cost of online recruitment?

The recruitment fee can be recorded in the management fee-recruitment fee, the personnel department belongs to the management department, and the recruitment fee belongs to the employment agency. The accounting entries are as follows:

Borrow: overhead-recruitment

Loans: bank deposits

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. The specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, and salary and welfare expenses of managers.

Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

Extended data:

Calculation rules of some subjects of management expenses

1, property insurance?

The insurance expenses incurred by the company in insuring its various assets.

2. Consulting fees

Expenses incurred by the company in audit, technical consultation and project review.

3. Amortization of intangible assets and long-term deferred expenses?

Intangible assets and deferred assets amortized by the Company.

4. Fuel cost?

Auxiliary units such as boiler room are the expenses incurred by various departments of the company for lighting and heating purposes.

5. Recruitment fee?

Expenses incurred by the company's human resources department in the process of employee recruitment, such as: site use fees, travel expenses of applicants to the company, medical examination fees, recruitment advertisements in newspapers and magazines, etc. (excluding the travel expenses and telephone charges incurred by the company's recruiters. ).

References:

Baidu encyclopedia-management fee