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成本控制是衡量企业运营成功与否的重要手段。可在我们讨论成本核算和资本运营时,往往会忽略另一种成本的管理,那就是人力资源的成本控制。本文以人力资源会计为基础,对人力资源成本的构成以及在企业中如何有效控制人力资源成本进行了初步的探讨,以期为企业管理服务,达到提高企业竞争力的目的。
Cost control is a measure of the success or failure of an important means of business operations. When we discuss cost accounting and capital operation, we often overlook another cost management, that is, the cost control of human resources. Based on human resource accounting, this paper discusses the composition of human resource costs and how to effectively control the cost of human resources in order to serve the enterprise management and achieve the purpose of enhancing the competitiveness of enterprises.