人力资源发展战略中的成本管理

Cost Management in Human Resource Development Strategy

在企业发展过程中必须有效控制并确定人力资源成本结构和总量,同时尽可能将人工成本转化为人力资本,但面对不断上升的人力资源成本,简单地进行总量核算及控制,并不能显著提高企业的竞争优势。因此,从人力资源发展战略的角度来分析人力资源成本的作用及人力资源成本管理中存在的问题,并提出人力资源成本优化的思路和进行人力资源成本管理的模式。

The structure and total of human resource cost should be effectively controlled and identified in the process of enterprise development;meanwhile labor cost should be translated into human resource capital as much as possible. But faced with the increasing cost of human resources, enterprises cannot boost their competitive edge significantly just by means of accounting and controlling the total amount. This paper, therefore, analyzed the significance of human resource cost and the existing problems in the cost management from the perspective of human resource development strategy. It proposed the ideas about how to optimize the cost management as well as the models of human resource cost management.