Briefly describe the composition of human resource cost.

Briefly describe the composition of human resource cost as follows:

First of all, a brief introduction.

1. The traditional human resource cost is labor cost in a narrow sense: it refers to the sum of all direct and indirect expenses paid by enterprises for production, operation and provision of labor services in a certain period of time.

2. Labor costs include: total wages of employees, social insurance costs, employee welfare costs, employee education costs, labor protection costs, employee housing costs and other labor costs. Among them, the total wages of employees are the main part of labor costs, and the traditional definition of labor costs is mainly based on the calculation and management of explicit labor costs.

3. The cost of strategic human resources is divided according to the cost of human resources flowing in the organization, including the acquisition cost, development cost, use cost, guarantee cost and exit (resignation) cost of human resources. According to the habit of cost, it is divided into explicit cost and implicit cost.

Second, the specific situation

1. The acquisition cost of human resources refers to the cost incurred by an organization in the process of recruiting and hiring employees. It mainly includes recruitment cost, selection cost, employment cost and placement cost; The development cost of human resources is the cost incurred by an organization to improve the production technical ability of employees, make them suitable for organizational tasks, and increase the value of their human assets.

3. It mainly includes pre-job training expenses, on-the-job training expenses and off-job training expenses. The use cost of human resources is the cost incurred by the organization in the process of using employees. It mainly includes maintenance cost, incentive cost and adjustment cost.

4. Guarantee cost of human resources The guarantee cost of human resources is the cost that must be paid to ensure the right to subsistence when human resources temporarily or permanently lose their use value, including retirement pension security, unemployment security, medical care security, and safe maternity security.

5. Exit cost of human resources The exit cost of human resources is the cost of employees leaving the organization, including the compensation cost before leaving, the low efficiency cost after leaving (the supplementary cost of new employees, the training cost of new employees and the low efficiency cost of new employees).