Bìznes Inform (Mar 2017)
Evaluating and Calculating the Costs for Staff Recruitment
Abstract
The article explores the components of the accounting method such as evaluation and calculation. It has been found that these constituents occupy an important place both in the overall staff costs and the costs for recruitment in particular, because in the future information about such costs may impact managerial decisions. Despite the fact that the costs for staff recruiting are the pure administrative costs of enterprise, there is a need to identify them with the separate workspaces for management purposes. For the apportionment of the costs for recruitment, it has been suggested to determine the distribution base depending on the category of coworkers. The author investigated the normative-legal acts of Ukraine concerning the calculation of the self-cost of production (works, services), which provide the following methods of calculation: job-order, simple, normative, process, standard-cost, direct cost. Proceeding from the analysis of the normative-legal acts, it can be seen the the most of the above mentioned methods of calculation are used to determine the self-cost of production, i.e. in the sphere of production. Given the specifity of the recruiting services, the author has suggested to use the integrated job-order and process method.
