1. Recruitment Costs
Recruitment costs mainly include the direct labor costs of recruiting personnel, direct operational costs, such as recruitment negotiation meeting fees, travel costs, agency fees, advertising costs, promotional materials, office expenses, utilities and so on. There are also indirect costs, including administrative costs, temporary venues and equipment usage costs.
2, selection costs
Selection costs include all the costs related to the decision to hire or not to hire that occur in various stages such as preliminary exams, interviews, psychological tests, comments, medical examinations and other processes.
3, recruitment costs
Recruitment costs include admission fees, transfer compensation, relocation costs and travel subsidies and other related costs caused by the recruitment. These costs are generally direct costs.
4, placement costs
Placement costs are the enterprise will be admitted to the staff arranged in the determination of the various administrative costs of the workplace; admissions department for the placement of personnel loss of time costs; admissions department to arrange for the personnel of the labor costs, consulting fees and so on.
5. Training and Learning Costs
Pre-employment Education Costs: Pre-employment education costs include the salary of the educated and educated, the cost of labor loss of the educated and educated to leave the job, education management fees, information costs and depreciation of educational equipment.
Job training costs: job training costs are the cost of training employees to meet job requirements, including induction training costs and job retraining costs. Induction training is mainly done through the form of old with new.
6, separation costs
Separation compensation costs: Separation compensation costs refers to the enterprise dismissal of employees, or employees resigned automatically, the enterprise should be compensated to the employee's expenses, including to the time of separation until the wages payable to the employee, a one-time payment to the employee's severance pay, the necessary separation of the staff resettlement costs and other expenditures.
Separation management costs: Separation management costs are the management costs incurred by the management of the enterprise to deal with matters related to the departing staff.
Empty job cost: Empty job cost is the cost of the loss of job vacancy after the departure of employees, because a job vacancy may make the completion of a job or task is adversely affected, which will result in the loss of the enterprise.
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Expanded Information
Labor Costs are the first of today's The first element in the financial expense account of each company, especially the fixed cost component (which is the fixed salary, insurance and benefits component), which must be paid regardless of the company's business performance.
Therefore, it is necessary to strictly control the cost of manpower, through the design of organizational structure, job matching, process management to improve the efficiency of the use of personnel, but also the need to establish a rigorous job preparation, manpower cost budget for the control of manpower costs.
Manpower cost budgeting is generally done on an annual basis, but the total amount can be divided by 12 to break down to the individual months, of course, this is an approximate calculation method. In practice, labor costs can also be budgeted on a monthly and quarterly basis.
The labor cost budget can be done by organization, or by cost accounting unit such as cost center. The labor cost budget by organization can be converted to a budget by cost center as a statistical dimension.
The monthly and annual labor cost budgets are then used for pre-approval and control of labor costs as they are incurred. Such labor cost expenses occur, all levels of department heads and HR managers will be able to do in mind, the best to be able to do not exceed the labor cost budget, even if the enterprise allows in specific circumstances specific items can exceed the budget, but there should be over-budget early warning and prompting, the cost of expenditure with the necessary approval and control links.
References/baike.baidu.com/item/%E4%BA%BA%E5%8A%9B%E6%88%90%E6%9C%AC "target="_blank "title="Baidu Encyclopedia - Labor Costs">Baidu Encyclopedia - Labor Costs