The Application of Human Resource Cost Accounting in Universities——From the View of Characteristics of Human Resource Cost

Cost accounting of human resource,calculates and reports specifically on human resources cost based on the theories and measurements of traditional financial accounting,and gives administrators more precise information on human resources cost.It' s more necessary to try out human resource cost accounting in colleges and universities,where talents collect,in need of estimating the human resources they own and measuring the cost that they invest in talents.