What is the purpose of full cost methods?
The full costs : the determination of cost direct The goal being to determine for each product, the share of consumption of charges in order to establish part of the full cost. Component loads the cost direct are often the materials used for the design, or the time/man spent on each product.
General logics of “relief”: government measures can more or less temporarily reduce the cost of a job. This is the case of the Fillon Reduction for example (reduction of employers’ contributions on jobs ≤ 1.6 SMIC).
Reducing recruitment costs is possible: hiring aid, training aid… and above all streamlining the recruitment process itself. And outsourcing? It can be a paid choice, under conditions.
Cost-by-activity method (or ABC method) This method differs from traditional approaches by evaluating the costs of activities contributing to the formation of a product or service. It is based on the distribution of indirect charges according to inductors.
The calculation of the cost of recruiting an employee corresponds to the sum of all the costs generated by a recruitment. We could talk about the cost of acquiring a new employee, as we talk about the cost of customer acquisition. The big question: how to identify these costs?