煤炭企业人力资源成本会计问题研究

Research of Coal Enterprise Human Resources Cost Accounting

文章探讨了人力资源成本会计的内涵,论述了煤炭企业施行人力资源成本会计的必要性与意义,从理论与实例方面分析了煤炭企业施行人力资源成本会计的确认与计量,并提出了相关的对策。

The article explores the meaning of the human resources Cost Accounting,and discusses the necessity and significance of coal enterprises,human resources Cost Accounting,recognition and measurement of coal enterprises,human resources Cost Accounting theory and examples,and put forward relevant countermeasures.