Application of Accounting in Human Resource Management

With the continuous development of economy, the function of human resources in terms of business management has been highlighted.Nowadays, enterprises have paid much attention to talents while the proportion of human resources cost is higher and higher.However, how to adopt accounting to manage human resources in order to realize management objectives is a problem remaining to be discussed.Concerning this problem, this paper shall demonstrate the concepts of accounting in human resources, analyze relative existing problems as well as countermeasures so as to fully play the function of accounting in human resources and finally realize management objectives. Concepts of Accounting in Human Resources Management.At present, human resources management do not always refer to accounting, however in foreign countries there is a mature development and operation mode to apply accounting to human resources management.In China, such kind of application is not perfect while a glittering array of enterprises have carried out valuable attempts in practice.In foreign countries, there is a special name to apply accounting to human resources, namely human resource accounting, which was firstly put forward by an American scholar called Hermanson in 1960s.Along with the continuous development of market economy, the internal management of enterprises have been continually normalized while the application of accounting in human resources is developing with human resource accounting, human resource value accounting and labor-equities accounting being created.At present, preliminary results have been achieved when domestic enterprises apply accounting to human resources management.To begin with, some enterprises start to emphasize on the dominant role of employees, which is a problem that cannot be ignored both from the perspective of employee value or cost.What's more, the value of human resources has been intentionally or unintentionally adopted.However, the theories of human resources management should be deeply studied, and there are a heap of constraints in China the application of accounting in human resources has not been widely adopted which cannot fully play its value. Concrete Functions of Accounting in Human Resources Management Help to Improve the Accuracy of Decision.Accounting can help managers to effectively analyze the human resources information, organize the internal organization information and report it to managers.Based on this, managers are able to make proper human resource investment decisions, and thus effectively avoid the mistakes as well as short-run decisions in order to help enterprises win a place in the intense competition market with continuous development. Effectively Realize the Optimal Allocation of Human Resources.To play the function of accounting in human resources can help enterprise employees to properly develop their own capacity and fully play their advantages.The accounting can reflect the human resource information and provide basis for enterprises to carry out proper and effective human resources management.Furthermore, it can help managers solve the human resource optimal allocation which can promote the planning and management of human resource management. Mobilize Employees' Initiative and Enthusiasm.Traditional financial reports are lack of the human factors and cannot reflect the information of human resource cost, which ignore human resource contribution to the economic development.To fully play the function of accounting in