Human Resources Cost Management Study Based On Behavior Management

Human resource is the most valuable resource in organization. The 21 century is a new century in which intellectual economy will develop impetuously. Talents not material capital or earth is key to success in competition. The possession of hardware is only the basic condition for enterprises, in contrast, human resources is the most important condition to ensure enterprise sustaining development, innovation and the further development. Therefore, the study on human resources cost (HRC) plays a very important role on improving the core competitiveness of enterprises with low-cost and sustaining the healthy high-speed long-term development.Firstly it is given an overview on existing HRC related theory and analyzed existing studies of HRC. HRC studies have been classified as one of the branch of accounting, and the study mainly bases on cost accounting at all times. There have been a lot of limitations in existing research assumptions, research method, etc. Especially the existing researches ignore the initiative of human being, it turn to fail to improve the effectiveness of unit cost, because accounting mainly focus on how to accurately reflect the situation and treat the human cost as the material cost.Therefore, this article come up with the new idea: research the human resource cost based on behavior management. And attempts to establish a new human resources management practices and system based on behavior management.The third chapter analyzes the uniqueness of human resource compared to other...