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Research on Human Resources Cost Accounting

HE Min-jing

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Abstract

From the following four respect had described human resources cost accounting.First,must clearly why need for the human resources cost accounting.For some enterprises and institutions formed a human waste of resources because of steup post for the person phenomenon,caused by overstaffing,duplication of efforts and the trivial.Therefore,managers in the implementation of management must take into account costs,in addition to raw materials,budget and decision-making,equipment,etc.,but also focus on human resources cost accounting.Secondly,this respect talks about the confirmation and measurement of the cost of human resources.The cost accounting of human resources truly change into the implementation of accounting information,and compared with other physical resources.Finally,a prominent contributions of the human resources cost accounting for a business are the valuation of human resource management.It enables enterprises adjust the cost of expenditure.The smallest gain the greatest value of the harvest.

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What this paper is about

From the following four respect had described human resources cost accounting.First,must clearly why need for the human resources cost accounting.For some enterprises and institutions formed a human waste of resources because of steup post for the person phenomenon,caused by overstaffing,duplication of efforts and the trivial.Therefore,managers in the implementation of management must take into account costs,in addition to raw materials,budget and decision-making,equipment,etc.,but also focus on human resources cost accounting.Secondly,this respect talks about the confirmation and measurement of the cost of human resources.The cost accounting of human resources truly change into the implementation of accounting information,and compared with other physical resources.Finally,a prominent contributions of the human resources cost accounting for a business are the valuation of human resource management.It enables enterprises adjust the cost of expenditure.The smallest gain the greatest value of the harvest.

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Available abstract

From the following four respect had described human resources cost accounting.First,must clearly why need for the human resources cost accounting.For some enterprises and institutions formed a human waste of resources because of steup post for the person phenomenon,caused by overstaffing,duplication of efforts and the trivial.Therefore,managers in the implementation of management must take into account costs,in addition to raw materials,budget and decision-making,equipment,etc.,but also focus on human resources cost accounting.Secondly,this respect talks about the confirmation and measurement of the cost of human resources.The cost accounting of human resources truly change into the implementation of accounting information,and compared with other physical resources.Finally,a prominent contributions of the human resources cost accounting for a business are the valuation of human resource management.It enables enterprises adjust the cost of expenditure.The smallest gain the greatest value of the harvest.

Key concepts: Cost accounting, Human resources, Throughput accounting, Valuation (finance), Management accounting, Business, Environmental full-cost accounting, Accounting

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