human resource accounting cost accounting analysis（人力资源会计成本核算分析）.docVIP

Human resource accounting cost accounting analysis [Abstract] Based on the human resources cost accounting recognition, measurement, accounting and reporting of the discussion, trying to make some personal views. [Keywords] Human capital: Human Resources Cost Accounting: measurement model Human resource accounting is to identify and measure a human resources data and methods of accounting procedures whose purpose is to changes in corporate human resources information to provide to the enterprise and external stakeholders use of human resources cost accounting is the accounting entity owned or controlled human assets in its recruitment, hiring, development, use and replacement of the expenses occurred during the recognition, measurement and reporting of accounting. (1) human resources cost accounting cost accounting of the composition of human resources, human resources, the cost of human resources to achieve the acquisition cost of the enterprise in the recruitment and admissions staff costs incurred in the process, including recruitment costs, selection costs hiring costs. Resettlement costs four major categories. The cost of human resource development human resource development costs is to improve the production technology workers ability to increase the value of corporate human resources costs incurred, including costs of pre-education, job training cost structure. 3) the cost of human resources, use of human resources with the cost of enterprise employees in the process of using the costs incurred, including costs of maintenance costs and rewards. 4) the cost of human resources, human resources and support to protect the cost of human resources work and retirement security costs. 5) into the cost of human resources, human resources turnover costs is due to the departure of any person to leave a post unit costs caused by wear and tear. Paid to the outgoing staff, wages and compensation for loss, leaving management fees,