The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs ...The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.展开更多
Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes ...Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes relationship among three human resource methods. According to the relations, firms apply three of them in human resource management departments. Personnel management is associated with job performance, human resource management is associated with employee performance, and strategic human resource management is associated with firm performance. Thus, those three purposes are crucial to firm＇s objectives. This study also explores human resource accounting, cognitive placement, and talent management. Research question is that firms may apply three human resource methods in human resource management departments. Methodology of study is literature scanning and major result is the application of cognitive placement methodology and Venn diagrams. Data and analysis are obtained through secondary data collection.展开更多
文摘The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.
文摘Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes relationship among three human resource methods. According to the relations, firms apply three of them in human resource management departments. Personnel management is associated with job performance, human resource management is associated with employee performance, and strategic human resource management is associated with firm performance. Thus, those three purposes are crucial to firm＇s objectives. This study also explores human resource accounting, cognitive placement, and talent management. Research question is that firms may apply three human resource methods in human resource management departments. Methodology of study is literature scanning and major result is the application of cognitive placement methodology and Venn diagrams. Data and analysis are obtained through secondary data collection.
