A. discretionary costs
B. human resource management costs
C. corporate administration costs
D. treasury costs
✅ The correct answer is option B.
In corporate costs, costs incur for employee recruitment, development and training are classified as human resource management costs. They include all of the direct costs of recruitment, selection, hiring, and placement, as well as certain indirect costs. Recruitment costs are costs incurred to identify sources of human resources, including those both inside and outside an organization.
In corporate costs, costs incur for employee recruitment, development and training are classified as human resource management costs. They include all of the direct costs of recruitment, selection, hiring, and placement, as well as certain indirect costs. Recruitment costs are costs incurred to identify sources of human resources, including those both inside and outside an organization.