Human Resources Cost Accounting In The Enterprise Cost Management Study

Nowadays, human resource plays the predominant role in our knowledge-based economy society, and it has taken a irreplaceable effect to the growth of economy performance. With more and more enterprises have increasing consciousness on treasuring talented person, the ratio of human resource cost sharing total cost becomes more and more great, so, whether the growth of that ratio is in accordance with the increase of management accomplishment? And how to account and analyze the human resource cost, so that the enterprise can availably carry on the cost management? Etc. As a result, and with other similar problems, need to be resolve urgently. According to the property of human resource cost accounting and the relation between human resource cost accounting and the business enterprise cost management, human resource cost accounting can provides with fundamental material fully and necessarily for the accounting, analysis and its decision of enterprise human resource cost. What's more, it can also provide the suggestion of reference which is conducive to resolving the problem above-mentioned. Therefore, that the business enterprise studies and carries out the human resource cost accounting is very necessary.Of course, because of the inconformity between human resource cost accounting and traditional accounting in some aspects, the human resource cost accounting has its own particularity. The writer tries to treat human resource of the business enterprise as a property in view of the category of management accounting, and combines the principle of traditional accounting, and then puts forward and adopts "the parallelism accounting" as a method for accounting based traditional accounting data. Consequently, the method of "the parallelism accounting" has supplied the analysis and decision of enterprise human resource cost with essential information. According to the accounting result, referring to the standard sum in response to certain variation in the reasonable zone, which will affect the absolute sum or relative sum of human resource cost, and making contrastive analysis longitudinally and transversely, so that we can make right judgment on whether human resource cost or expenditure currently is reasonable, thereby, we can also discover, analyze and finally resolve relative problems definitely.The concrete contents of this thesis is divided into six parts:①Introduction which mainly represents the research background and significance of this thesis, study contents and method, and the innovation.②he theoretical overview of human resource cost accounting. This part includes the creation and development process, basic principle, academics ownership and assumption premise of human resource cost accounting, etc.③The accounting of human resource cost accounting which refers to the accounting contents and methods and its report. The key point is the method of "the parallelism accounting".④usiness enterprise cost management and human resource cost management. The writer elaborates the resent condition and important contents of human resource cost, and the application and related model of human resource accounting to enterprise cost management. The key point is to assess whether current human resource cost is in accord with the standard sum confined reasonable zone and cost decision.⑤he application of human resource cost accounting to cost management of "A" business enterprise, including its present condition and contents of cost management, and how "A" enterprise apply human resource accounting to carry on standard cost analysis inside the reasonable zone and cost decision etc.⑥onclusion and outlook.