human resources cost accounting application analysis（人力资源成本会计的应用分析）.docVIP

Human resources cost accounting application analysis Paper to write network: Abstract: With the social and economic development, human resources management business is growing concern about the intensity of this paper, from an overview of human resources cost accounting to start, in the analysis of human resources cost accounting based on the proposed human resources cost accounting policy is applied. human resource costs of certain aspects of the theory and practice reference. Keywords: human resources cost accounting measurement Business management issues involved are more, but one thing is very critical. The company’s human resources are the key assets and resources, enhance the core competitiveness of enterprises has a high effect. Worth noting that the company’s human resources in the course will involve a lot of cost, it is necessary for the application of human resources cost accounting-depth research and analysis. First, an overview of human resources, human resources cost accounting refers to an accounting of the main sources of human assets, human assets, human resources, by the quantity and quality of these two factors. Human Resources as an accounting entity’s assets, the currency is able to approach has the value of its measurement, and use of human resources in the process of formation will lead to a change in accounting elements, while the human resources cost accounting is human resources from the business conducted at the level of investment in starting the business made in human resources, human resources development and replacement cost accounting, human resources cost accounting to financial accounting for the major way, the enterprises in human resource acquisition, development and the use of cost-consuming process as to improve human resources quality of the implementation of the investment reflects a separate process. Human resources cost accounting has the characteristics of the acquisition cost of human resources, dev