摘要
人力资源会计包括人力资源成本会计和人力资源价值会计（从会计学角度），本文就人力资源成本会计的确认和计量作一探讨．人力资源成本会计确认实质上是对人力资源的取得成本、开发成本、使用成本、保障成本和离职成本五大项目具体内容的确认．人力资源的计量包括一般计量方法和具体计量．一般计量方法包括原始成本法、重置成本法和机会成本法．
The article study confirm and measurement for cost accountant of human resourcesConfirm for cost accountant of human resources is the confirm for gaining cost,exploiting cost,using cost,securing cost and cost of leaving wordMeasurement for cost accountant of hunman resources include method of historical cost,method of replacement cost and method of opportunity cost
出处
《北京农学院学报》
1999年第2期41-44,共4页
Journal of Beijing University of Agriculture
关键词
人力资源
成本会计
确认
计量
Human resource,cost accountant,confirm measurement
