人力资源成本管理 人力资源管理专业大学本科论文.doc

人力资源成本管理 摘要 伴随着知识经济的发展，一个以人力资本为中心的时代已经到来作为经济发展基本要素的人才已经成为最富活力的“第一资源”，已经成为决定胜负的关键所在企业用于人力资源管理的资金支出越来越大，企业资本结构变化和资源的稀缺性，企业对人力资源成本管理进行研究的需求越来越紧迫。因此，人力资源成本管理的研究对企业在低成本的状态下保持健康发展，提高核心竞争力，具有十分重要的理论意义和实践意义。 Abstract With the development of knowledge economy, a human capital as the center of the time has come, as the economic development of the basic elements talents has become one of the most vigorous economical the first resource, has become the decisive key. However enterprise for human resource management of capital spending more and more big, the enterprise capital structure change and resource scarcity, causes the enterprise to human resource cost management research of more and more pressing needs. Therefore, the human resources cost management in the low cost of enterprise under the condition of healthy development, improving the core competitive power, have very important theoretical significance and practical significance. This paper to human resource cost management theory as a foundation and foundation, with modern management theory of human resources for the further development and extension, in view of Chinas enterprise human resources cost management present situation, proposes the accord with the enterprise development of the human resources of the cost of the acquisition, development, utilization, protection, termination, and other aspects of the specific cost control measures to the research and application of then provide a reasonable framework. Full text is divided into four parts, the first part is the human resources of the basic theory of cost management, this paper describes the human resource cost management concept, the characteristic and the specific related content, which for the subsequent chapters in the solid theoretical basis. The second part is the human resources of the cost problem was proposed. Through the analysis of Chinas human resource cost management present situation of human resources and enterprise cost management, emphasizes Chi