摘要
人力资源会计是企业人力资源规范、高效运用的重要保障。构建企业人力资源会计的核心任务是设计企业人力资源会计中的投入产出系数模型,以提升企业人力资本管理的规范化程度,有效激励企业员工,提高劳动生产率,增强企业市场竞争实力。
The human resources accounting is an important security of normalized and effective utilization of human resources in the enterprises. Its key task is to design the input-output coefficient model. It may enhance the normalization level of human engineering, encourage the activity of staffs, raise the productivity, and strengthen the eompeteriry is market of the enterprises.
出处
《煤矿机电》
2008年第6期67-69,共3页
Colliery Mechanical & Electrical Technology
关键词
人力资源会计
成本会计
价值会计
投入产出系数
human resources accounting
cost accounting
value accounting
input-output coefficient
