Chapitre 1 :les coûts standards
couvrir Mais le calcul des primes suppose la détermination d’une référence, d’un standard Parallèlement, F Taylor organise la production en définissant les techniques de la division du travail : distinction entre tâches intellectuelles et manuelles, amélioration des rendements par la parcellisation des tâches, préparation du
LE CALCUL ET L’ANALYSE DES COUTS COMPLETS
Le calcul des charges non incorporables - Les impôts et les taxes ne restent pas définitivement à la charge de l’entreprise, en particulier la taxe sur la valeur ajoutée qui est récupérée sur les achats de
Contrôle de gestion : Calcul des standards des charges indirectes
-Le standard parfait : Dans la vision du standard parfait, les normes sont définies comme des rendements idéaux Toutes les pertes de rendement comme les rebuts, les temps de pause, les temps de pannes, sont négligées dans l’établissement du standard Le rendement se définit ici comme une quantité de facteurs de production pour
CALCUL DES SALAIRES
Profil de l'indice: Standard Salaire NET actuel à Atlanta 108 000 USD (97 156 EUR) Montant NET requis pour couvrir la différence du coût de la vie +24 2 26 136 USD (23 512 EUR) Salaire NET équivalent à Dublin (net actuel à Atlanta + différence du coût de la vie) 134 136 USD (120 667 EUR) Ajustement salarial ATLANTA (ÉTATS-UNIS
Cost-per-Hire Standard - SHRM
ANSI/SHRM 06001 2012 AN AMERICAN NATIONAL STANDARD FOR HUMAN RESOURCE MANAGEMENT Approved February 8, 2012 American National Standards Institute, Inc
Les coûts préétablis et l’analyse des écarts
l’atelier A donc 1 unités nécessite 0,05 heures machines (c’est le rendement standard = 300/6000) Ainsi pour produire 5500 unités il faut 0,05 heures machines x 5500 = 275 heures (Activité préétablie pour obtenir la production réelle) 3 Calcul de l’écart économique sur charges indirectes de l’atelier A
MFT BRF-203-FR Formules et approches utilisées dans le calcul
Ajoutés aux différentes méthodes de calcul de l’intérêt, ces facteurs multiples participent à la difficulté de comparer des crédits entre eux Le Taux Annuel Effectif Global (TAEG) permet d’exprimer le coût réel en tant que mesure standard de comparaison de prix pour des crédits
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ANSI/SHRM 06001.2012
AN AMERICAN NATIONAL STANDARD FOR
HUMAN RESOURCE MANAGEMENT
Approved February 8, 2012
American National Standards Institute, Inc.
Cost-per-Hire Standard
NOTICE AND DISCLAIMER
The information in this publication was considered technically sound by the consensus of those who engaged in the development
and approval of the document at the time of its creation. Consensus does not necessarily mean that there is unanimous agreement
among the participants in the development of this document.This SHRM HR Standard was developed through a voluntary consensus standards development process. This process brings
together volunteers and/or seeks out the views of persons who have an interest and knowledge in the topic covered by this
publication. SHRM administers the process and establishes rules to promote fairness in the development of consensus. While
SHRM may participate in the Standard"s development discussions, it does not write the document and it does not independently
test, evaluate, or verify the accuracy or completeness of any information contained in its Standards publications.
SHRM is a nonprofit individual membership association with no regulatory or licensing enforcement power over its members or
anyone else. SHRM has no authority to monitor or enforce compliance with the contents of this document, nor does it undertake
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parties may or may not choose to adopt, modify or reject.SHRM does not accept or undertake a duty of care to the general public regarding this HR Standard. SHRM disclaims any and
all liability for any personal injury, property, financial damage or other damages of any nature whatsoever, whether special, direct,
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of any information published herein, and disclaims and makes no warranty that the information in this document will fulfill any
person"s or entity"s particular purposes or needs. SHRM does not undertake to guarantee the performance of any organization
or its employees, products or services by virtue of this Standard.In publishing and making this document available, SHRM is not undertaking to render legal, professional or other services for
or on behalf of any person or entity. Anyone using this document should rely on his or her own independent judgment or, as
appropriate, seek the advice of a competent professional in determining the exercise of reasonable care in any given circumstances.
Information and other standards on the topic covered by this publication may be available from other sources, which the user
may wish to consult for additional views or information not covered by this publication.© 2012 Society for Human Resource Management (SHRM). No part of this publication may be reproduced, stored in a retrieval
system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the
prior written consent of the copyright owner.ISBN 978-1-586-44271-2
ABOUT SHRM
The Society for Human Resource Management (SHRM) is the world"s largest association devoted to human resource
management. Representing more than 250,000 members in over 140 countries, the Society serves the needs of HR professionals
and advances the interests of the HR profession. Founded in 1948, SHRM has more than 575 affiliated chapters within the
United States and subsidiary offices in China and India.Suggestions for improvement of this document are welcome. They should be sent to the Director of Standards, SHRM,
1800 Duke Street, Alexandria, VA 22314 or to HRSTDS@SHRM.ORG.
11-0096
ANSI/SHRM 06001.2012 iii
The information contained in this Foreword is not part of this American National Standard (ANS) and has not been processed in accordance with ANSI"s requirements for an ANS. As such, this Foreword may contain material that has not been subjected to public review or a consensus process. In addition, it does not contain requirements necessary for conformance to the Standard. ANSI guidelines specify two categories of requirements: mandatory and recommendation. The mandatory requirements are designated by the word shall and recommendations by the word should. Where both a mandatory requirement and a recommendation are speci?ed for the same criterion, the recommendation represents a goal currently identi?able as having distinct compatibility or performance advantages.ABSTRACT
This Standard is designed as a tool to allow an organization to determine accurate and comparable costs of recruitment through a standard algorithm to calculate the recruiting costs to be incorporated into cost-per-hire. The Standard is structured at a high level. Speci?c consideration and responses are also addressed for consideration by individual organizations based on speci?c hiring environments and requirements.Foreword
iv AMERICAN NATIONAL STANDARDNancy Anheier, HR Direction, LLC
John Ansted, Ingersoll Rand
Tom Becker, COMSYS IT Partners
Steve Berchem, American Staf?ng
Association
Karl Brummer, Cross Keys Village
Michael Cianciola, MathWorks, Inc.
Eileen Dalton, Port Authority of NY
& NJThomas Darrow, Talent
Connections, LLC, and Career Spa,
LLCDr. Domniki Demetriadou,
DeMetric Consulting Corporation
John Flato, Universum
Andrew Gadomski, Aspen Advisors
Daniella Gigante, Schering-Plough
Cathy Henesey, Children's Medical
Center of DallasMaureen Henson, Mercy Memorial
Hospital System
John Heyliger, ProBuild Holdings,
Inc.Christine Hirsch, Recruiters World
Gail Johnson, Merrill Corporation
Gregory Karanastasis, The McGraw-
Hill Companies
Timothy Keefe, CH2M HILL
Dan Kilgore, Riviera Advisors, Inc.
Yves Lermusi, Checkster
Dr. Steven Lindner, The WorkPlace
Group, Inc.
Brad Loewen, Fiserv
Patricia Mathews, Workplace
Solutions Consultants
Shannon Myers, Walton Search, LLC
Lawrence Newman, Consultant
Elaine Orler, Talent Function Group
LLCLouis Poore, Shell Oil Company
Randi Schoenfelder, Theodolite
Human Capital, LLC
Jeremy Shapiro, Morgan Stanley
Darren Shearer, SuccessFactors, Inc.
Kristen Smuder, University of
Central Florida
Dr. Gary Stroud, Franklin University
Jeff Struve, Human Capital and
Talent Acquisition Solutions
Sally Wade, Mitsubishi Electric
Power Products, Inc.
Bill Ziegler, UBS
Dr. Ryan Zimmerman, Texas A&M
University
Tom Zinser, Taleo
WORKGROUP MEMBERS
It is recognized that the following Staf?ng and Workforce Planning (SWP) Cost-per-Hire Workgroup members are
responsible for the Cost-per-Hire baseline text:Workgroup Leader:
Jeremy Shapiro, Morgan Stanley
Associate Workgroup Leader: Andrew Gadomski, Aspen AdvisorsANSI/SHRM 06001.2012 v
TASKFORCE MEMBERS
At the time it approved this document, the Staf?ng and Workforce Planning (SWP) Taskforce, which is responsible
for this Standard, had the following members: Taskforce Leader: Russel Klosk, HP (2011-present); Gerry Crispin, CareerXroads (2009-2011) Associate Taskforce Leader: Elaine Orler, Talent Function Group LLC (2009-2011)