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经济资源的稀缺性导致企业在市场竞争中激烈的争夺物质资源、人力资源、资金。人力资源所能带来的利润和效能已愈来愈受到重视,与人力资源相关的投入、产出分析也愈加重要。本文拟通过探讨人力资源成本的构成内容、会计核算与分析,为现代企业构建一个人力资源成本会计核算与分析基本框架,以利现代企业在利用和开发人力资源过程中,加强人力资源成本的管理与控制,实现最经济、最有效率的人力资源管理。
The scarcity of economic resources led enterprises in the fierce competition in the market for material resources, human resources, capital. The profits and efficiencies that human resources can bring have drawn more and more attention. The input and output analysis related to human resources are also becoming more and more important. This paper intends to explore the composition of human resource costs accounting, accounting and analysis for the modern enterprise to build a human resource cost accounting and analysis of the basic framework for the benefit of modern enterprises in the utilization and development of human resources, strengthen the management of human resource costs And control to achieve the most economical and efficient human resource management.