Calculation of amount of funds to be allotted to HR Department- details

Should the HR Department get funds for their activities.
A) If yes then how much amount per person.
B) How will you spend that amount.
C) How will the expense made by HR department recovered.

An HR budget is to be made.
Not all HR budgets are the same, depending on the corporation, what falls under the HR budget is to the discretion of the company.
Preparing HR budgets may be complicated if your company is doing it first time. There are three categories which majority HR budgets include- internal and operational budgets
Internal Budgeting - This type of budgeting determines amounts HR will spend during the budget year for various things say- payroll,office stationery,rubber stamps,xerox expenditure,Office equipment AMC etc
Operational Budgeting - Hiring expenses, advertising, testing or travel expenses etc
Expenditure out of this earmarked funds will be treated as company running/business expenditure and need not be recovered from any one.
Sale Price of products will include HR expenses/admin expenses as a component while doing costing of the product.

""i have one doubt that is how can i get back that money without the taking help of production and sales.""
The need to get money back is not clear.
Finances of the company are dealt with by finance section.
They will be having full details of sales,purchases,budgets etc.
Sale price covers all expenses+ profit.e company get r
So if your company is profitable,all expenses incurred in running the company gets recovered with a profit margin.