ISO/TS 30427:2021 PDF

Name: ISO/TS 30427:2021 — Human resource management — Costs metrics cluster
SKU: ISO/TS 30427:2021
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Human resource management — Costs metrics cluster

Название (английский):

ISO/TS 30427:2021

Human resource management — Costs metrics cluster

Статус документа:: Действующий
Формат:: Электронный (PDF)
Количество страниц:: 10
Дата публикации:: 23 марта 2021 г.
Издание:: ISO TS 30427 edition 1 version 1
ICS:: 03.100.30

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Описание (английский):

This document describes the elements of organizational workforce costs. This document provides the formula for comparable measures for internal and external reporting. This document also highlights issues for consideration when interpreting the cost data, especially when deciding on the appropriate intervention internally and when reporting these to external stakeholders (e.g. regulators, investors).

Abstract

Похожие стандарты

Стандарты, упомянутые в описании

Overview

ISO/TS 30427:2021 - Human resource management: Costs metrics cluster defines a consistent approach to measuring and reporting organizational workforce costs. It describes the elements that make up total workforce costs, provides formulas for comparable internal and external reporting, and highlights contextual and predictive factors to consider when interpreting cost data. The Technical Specification supports transparent human capital reporting to stakeholders such as executives, finance teams, investors and regulators.

Key topics and requirements

Scope and purpose

Clarifies what constitutes workforce costs and why consistent measurement matters for decision‑making and external disclosure.

Core metrics covered

Total workforce costs (also called total labour costs): includes employee compensation, benefits and external workforce costs.
Total external workforce costs: contingent, contract and temporary worker costs that are managed or controlled by the organization.
Ratio of basic salary and remuneration and total costs of employment are included as part of the costs cluster (formulas and guidance provided for several metrics).

Formula (example provided in the TS)

Total workforce costs = total employee compensation costs + total employee benefits costs + external workforce costs
The TS also notes the alternative expression: total workforce costs = total costs of employment + total external workforce costs.

Contextual guidance

Guidance on factors that affect interpretation, including FTE vs headcount, organizational changes, industry and economic conditions.
Predictive use cases such as benchmarking workforce costs as a percentage of revenue or operating expenses.

Intended users

Internal: HR service lines, executive teams, line management, finance, legal, union delegates.
External: investors, financial analysts, regulators, media and industry benchmarking groups.

Practical applications

Enables consistent internal reporting and cross‑period comparisons of labour costs for budgeting, workforce planning and cost-control initiatives.

Supports external reporting to investors and regulators by providing comparable, auditable cost measures.

Facilitates benchmarking across business units or industry peers using standardized definitions (e.g., FTE-based measures).

Helps HR and finance teams identify cost drivers (compensation, benefits, external workforce) and inform interventions such as workforce redesign, recruitment strategy or outsourcing decisions.

Related standards

ISO 30414 (Human capital reporting) - overarching guidance on human capital metrics and clusters.

ISO/TS 30407, ISO/TS 30421 (cost-per-hire, recruitment and turnover costs) and ISO 30405, ISO/TS 30410, ISO/TS 30411 - additional HR metrics and explanations referenced by the TS.

Keywords: ISO/TS 30427:2021, human resource management, costs metrics cluster, total workforce costs, external workforce costs, total costs of employment, FTE, workforce cost reporting, HR metrics, human capital reporting.

ISO/TS 30427:2021 PDF

Abstract

Похожие стандарты

Overview

Key topics and requirements

Practical applications

Related standards

Технические детали

BS ISO 30414:2018

Human resource management. Guidelines for internal and external human capital reporting

PD ISO/TS 30407:2017

Human resource management. Cost-Per-Hire

ISO/TS 30421:2021

Human resource management — Turnover and retention metrics

BS ISO 30405:2023

Human resource management. Guidelines on recruitment.

PD ISO/TS 30410:2018

Human resource management. Impact of hire metric

PD ISO/TS 30411:2018

Human resource management. Quality of hire metric