The Applications Of Human Resource Accounting To Human Resource Management

As the raise of human resource in corporations, human resourceaccounting's (HRA) application is on their agendas. HRA can offerintegrated reflexion of human resource cost, value and human resourceconstitute. At the same time, these data reflect the tendency of humanresource application and control with their anticipation and analysischaracter. Therefore, we would use these data in human resourcemanagement forecast and decision-making for efficiency.In our country's research of human resource accounting, most of themare engage in necessity and neglect the feasibility, especially inmerging human resource accounting with human resource management. Thisthesis tries to provide some feasible methodologies and models for seniormanagers to carry out management control, prediction anddecision-making.Firstly, this paper demarcates human resource accounting into humanresource financial accounting and human resource management accounting.Human resource financial accounting is an information system for externaluser. Human resource management accounting is an information systemmainly for internal user. Because human resource management accountingdoesn't be limited by accounting standards, its study range andtechnique will be wider and more abundant than human resource financialaccounting's. We will mainly discuss from this point of view.Human resource financial accounting has two measurement models, one ishuman resource cost accounting, and the other is human resource valueaccounting. Using these cost and value data, human resource managementaccounting can result some useful information for management.Then, I discuss human resource accounting's application to humanresource management in five aspects: human resource acquisition, humanresource development, human resource configuration and retain, human 6人力资源会计在人力资源管理活动中的运用resource replacement, evaluation of human resource management activities.I hope to provide some worthy method and model for Chinese managers.Human resource acquisition Human resource acquisition costs includerecruitment cost, selection cost and allocation cost. We can acquirethese data from traditional financial accounting. These statistics wouldhelp manager make out the recruitment and selection budget. Besides, Iexpound a formula for comparing selection choices.Human resource development Human resource development costs includedirectional cost, off-the-job training cost and on-the-job training cost.We can also acquire these data from traditional financial accounting.Statistics are also useful in development budget making. In this chapter,I use experience formula method and net present value method to analyzeon-the-job training and management development program. According tothese ways of thinking, corporations can reform their own method.Human resource configuration and retain Through a variety of calculationmethod and model, human resource accounting provide gist for seniormanager's decision-making. Typical calculation methods are unpurchasedgoodwill method, discounted future compensation method, adjusted presentvalue method and stochastic rewards model. We mainly introduce the useof discounted future compensation method and stochastic rewards modelin employee's internal flow and supernumerary management.Human resource replacement Human resource replacement costs includeacquisition cost, development cost and dismissal cost. In this chapter,we discuss the calculation of replacement cost in lay-off decision-making.It can help the manager decide how long and how many people he shouldlay off.Evaluation of human resource management activities Human resourceaccounting can evaluate human resource management activities from costcontrol, human resource configuration situation and human resourceinvestment situation. I provide some figures and index for senior...