human resources cost accounting analysis（人力资源成本会计分析）.docVIP

Human resources cost accounting analysis [Abstract] This paper discusses the human resources cost accounting cost measures three basic models: the historical cost, replacement cost method and fair value method. How human resources as an essential element of corporate cost accounting to be recognized and measured in this article the focus of discussion. [Keywords] human resources cost accounting measurement methods First, the human resources cost accounting in the cost structure 1 to obtain the cost of human resources (1 recruiting costs by the enterprises and institutions to recruit human resources for the direct labor, direct operating costs, indirect administrative costs, prepaid expenses constitute Direct operating expenses from the enterprises and institutions in both the internal and external recruitment business that is directly cost component, indirect management costs from administration fees and charges constitute a temporary use of facilities, pre-paid by the member enterprises to attract potential candidates for future costs of form (2 selection costs is for the selection of qualified employees for expenses incurred, including all aspects of selection, such as the first test, interviews, tests, surveys, comments, etc. that occur during the physical examination and decided to accept it or not all relevant fees and the cost of enterprise selection and type of staff required the recruitment methods used by the . selection costs with the selection of personnel positions to be increased and the increased impact on enterprises and increase demand for information through the media to recruit staff, the occurrence of relatively large cost of the review by the agency to recruit staff, review of cost reduction, but recruitment costs will increase. enterprises selected from within the cost of personnel selection and personnel from the outside than the low cost (3 resettlement costs is staffing arrangements will be admitted in the workplace occurred i