Abstract:The study proposes a cost management model for recruitment, selection, employment, and integration (RSEI), for the human resources (HR) department in order to identify the possibilities of cost optimization. The proposed model consisted of applying the activity-based costing (ABC) method, as a novelty in the HR field, by developing an algorithm for calculating the cost per employee. To observe the evolution of the analyzed RSEI process costs, the Pareto Chart and the Markov chain model were used. To verify the… Show more
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