Study On Cost Management Of Recruiting Civil Servants In J County Based On Activity-Based Costing

The scale of government recruiting are increasing in recent years and government finance are paying for it. Traditional financil accounting is the main way of Cost calculation.This paper is tring to find a new way to innovate the methods for cost calculation of government recruiting.And search the answer for a better way for government recruiting budget.This paper introduces the basic theory of the cost of human resources,activity based costing and government recruiting firstly. Then taking J County in Zhejiang Province as a case,counting the cost of its government recruiting in the method of activity based costing and traditional way. Using the achievements to reserch the Avtivity-Based Budgeting in government recruiting,finding advantages,analysing steps and explore reformations.At length,pointing out the limitations of this paper and offer proposals of Activity-Based Budgeting in government recruiting.