Discuss On Cost Accounting Of Human Resources

Along with the development of science and technology, human resources in enterprises are playing an increasingly important role in the enterprises .The development and competition of enterprises depend largely on the quantity, quality and capacity of human resources owned by company. At present, few enterprises provide relevant information on human resource to information users , which makes the external information users and internal management easy to make wrong decisions because of insufficient information.Human resources cost accounting, as a major content of human resource accounting, mainly makes recognition, measurement, accounting and reporting, accounting on acquisition costs, development costs, the use of cost, security costs and separation costs of human resources. And it can reflect the relevant circumstances of human resources from a cost point of view and provide relevant information.This paper, starting from the concept of human resources cost accounting, introduces human resources, human resources costs, human resources cost accounting concepts and the situation of studying. Also on this basis, it describes the projects and composition of human resources cost in detailed. In addition, this paper also highlights the three measurement methods on human resources cost accounting, sets up related accounting-subjects about recording and accounting, carries out studies combining with practical cases. Finally, this paper presents our difficulties of implementation of human resources cost accounting and puts forward targeted solutions and countermeasures.This paper argues that: human resources cost accounting has initially formed a more mature point of view in theory after nearly three decades of research and exploration. But in practical application, because of no uniform standard, it can not be reflected in accounting standards and accounting system, and can not be applied in the enterprise. Therefore, this paper, on the base of previous experts'theoretical studies and adopting a number of viewpoints, attempts to establish a rational framework as to promote the further integration between the human resources cost accounting and the actual work.