遣散成本

本部分对学院各类师资的原始取得成本、培养开发成本、评聘增值成本、遣散成本等进行核算，并设计了人力资源成本报表，用以定期报告学院师资人力资源的货币价值。

This part calculates the original acquisition cost , incremental evaluation and employment cost , training and development cost and redundancy cost , and designs the human resource cost report which is used to regularly make known the monetary value of teacher human resource in the college .