浅谈人力资源成本

Comments on Cost of Human Resource

研究目的:在企业中引入人力资源会计,对人力资源成本和价值进行确认、计量和核算,使企业在人才争夺日益激烈的环境下处于有利地位,能够吸引留住人才,考核企业在人力资源方面的投资如何,从而制定正确的人力资源管理方案。研究方法:运用会计的基础原理,结合人力资源会计的特殊性,通过分析在现代企业中遇到的实际情况,论述如何确认人力资源取得成本、开发成本、使用成本、离职成本,进而对人力资源成本进行正确的计量与核算,作出科学的会计报告。研究结论:根据每个企业的实际情况对人力资源成本进行正确的确认,科学的成本计量与核算,可以使企业人才能正确认识自身价值,可以为管理者提供真实的人力资源信息,为科学的人力资源管理服务。

Research purposes： The accountant of human resource should be introduced into enterprise for affirming, measuring and accounting the cost and value of human resource in order to make enterprise standing on favourable position and being able to attract and keep talents, check enterprise＇s investment in human resource and work out right management procedure for human resource.Research methods：Based on the basic principle of accounting and in combination with the speciality of accountant for human resource, the points are described for how to define acquisition cost, development cost, employment cost and cost of absence from work of human resource through making analysis of the actual situations faced by omdern enterprise, and then the right measurement and accounting for the cost of human resource and scientific accounting report can be made.Research conclusions： Based on the fight affirmation of the cost of human resource, and scientific measurement and accounting of cost, enterprise can realize its own value correctly according to its own actual situation, and the real information about human resource can be provided to manager for servicing scientific management of human resource.