摘要
在目前我国企业人力资源培训受重视程度日渐增强,对其投入越来越大的背景下,该文试图以企业人力资源培训成本的计量为切入点,以人力资源会计分析为主要方法,并通过对实习单位客户和培训市场总体状况的调查,从成本计量的角度对企业如何评估人力资源培训的成本这一问题做出分析,以帮助解决企业人力资源培训成本计量遇到的问题。
The paper talked about the measurement of human resource training cost through the hmnan resource accounting method, investigation of the intern company and the whole training market, and cost measurement perspective in the China' s current economic environment in which the enterprises are emphasizing and increasingly investing the human resource training. Based main problems in the measurement practice. on the discussion above, we gave some advices and tools for solving the two of human resource training cost in order to help the enterprises in the current practice.
出处
《杭州电子科技大学学报(自然科学版)》
2005年第4期78-81,共4页
Journal of Hangzhou Dianzi University:Natural Sciences
关键词
企业培训
人力资源会计
培训成本
成本计量
training
human resource accounting
training cost
cost measurement