摘要
从4个方面对人力资源成本核算进行了阐述。首先必须明确的是进行人力资源成本核算的必要性。对于一些企业、事业单位由于存在"因人设岗"的现象,造成了人浮于事、工作重叠、小事大做,形成了人力资源的浪费。所以,管理者在实施管理时一定要考虑到成本,除了原材料、预算、决策、设备等,还要重点考虑人力资源的成本核算。其次就人力资源成本的确认和计量进行了阐述。真正将人力资源的成本核算落实成会计信息,可以和其他实物资源一样具有可比性。最后介绍了人力资源成本核算对于一个企业的一个突出的贡献—为企业人力资源管理估价。它能让企业量入而出,用最小的价值取得最大的收获。
From the following four respect had described human resources cost accounting. First, must clearly why need for the human resources cost accounting. For some enterprises and institutions formed a human waste of resources because of ＂steup post for the person＂ phenomenon, caused by overstaffing, duplication of efforts and the trivial. Therefore, managers in the implementation of management must take into account costs, in addition to raw materials, budget and decision - making, equipment, etc., but also focus on human resources cost accounting. Secondly, this respect talks about the confirmation and measurement of the cost of human resources. The cost accounting of human resources truly change into the implementation of accounting information, and compared with other physical resources. Finally, a prominent contributions of the human resources cost accounting for a business are the valuation of human resource management. It enables enterprises adjust the cost of expenditure. The smallest gain the greatest value of the harvest.
出处
《煤矿机械》
北大核心
2008年第11期213-215,共3页
Coal Mine Machinery
关键词
人力资源成本
人力资源成本会计
人力资源价值会计
人力资源管理估价
human resources costs
human resources cost accounting
value of human resources accounting
aluation of human resources management
