Implementing ABC as Cost Management Model for the Human Resources Department: Evidence From a Romanian Entity
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 novel...
| Main Authors: | , , , , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
SAGE Publishing
2023-05-01
|
| Series: | SAGE Open |
| Online Access: | https://doi.org/10.1177/21582440231177228 |