The Management Calculation of Human Resources Accounting

Human resource is the important enterprise resource. If we can not correctly calculate the cost and value of human resource, and can not objectively reflect the investment and income of enterprise human resource, we can not rationally and efficiently launch a movement of human management resource. The accounting method of human resource is manifold and do not stick to one pattern, which Ts practical , compatible and more manipulative. Being not limited by the traditional accounting model, human resource should be the breakthrough point of human resource price accounting.